Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 6. Allocation of Property Tax Revenue

Article 6. Miscellaneous Provisions

Section 100.4

100.4. County of Marin allocations. Notwithstanding any other provision of law, the allocations and apportionments made in a County of the Eighteenth Class of revenues generated by Sections 75 to 75.80, inclusive, for fiscal years to the 1999–2000 fiscal year, inclusive, are deemed to be correct.

History.—Added by Stats. 2000, Ch. 611 (SB 1396), in effect January 1, 2001.

Note.—Section 4 of Stats. 2000, Ch. 611 (SB 1396) provided that the Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the specific good faith reliance of tax officials in the County of Marin upon previous administrative interpretations and accepted practices that have subsequently been reexamined and modified.

Section 5 therein provided that no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because this act provides for offsetting savings to local agencies or school districts that result in no net costs to the local agencies or school districts, within the meaning of Section 17556 of the Government Code.