Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 5. Disaster Relief: Tax Deferral

Section 195.128

195.128. Certification of reduction in taxes; 2007 wildfires: Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura Counties. (a) By October 30, 2008, the auditors of the Counties of Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura, which were the subject of the Governor's disaster proclamations of September 15, 2007, and October 21, 2007, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2008–09 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education.

(b) For purposes of this section, "basic state aid school district" means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution.

History.—Added by Stats. 2008, Ch. 386 (SB 1064), in effect September 27, 2008.

Note.—Section 25 of Stats. 2008, Ch. 386 (SB 1064), provided that the Legislature finds and declares that this act fulfills a statewide public purpose because of all of the following:

(a) The Governor of California has officially issued proclamations of a state of emergency declaring that the wildfires that occurred within the County of El Dorado, commencing in June 2007, within the Counties of Inyo, Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura during the 2007 calendar year, the extremely strong and damaging winds that occurred in the County of Riverside in October 2007, the wildfires that occurred within the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity in May or June 2008, the wildfires that occurred within the County of Humboldt, commencing in May 2008, the wildfires that occurred within the County of Santa Barbara in July 2008, and the severe rainstorms, flash floods, landslides, the accumulation of debris, and washed-out and damaged roads that occurred within the County of Inyo in July 2008, constitute conditions of extreme peril to public health and safety to persons and property within those counties, thus qualifying affected persons for various forms of governmental assistance and relief.

(b) This act is consistent with, and supplements, the proclaimed disaster assistance and relief by providing necessary fiscal assistance and tax relief to affected jurisdictions and persons to allow them to maintain essential basic services and repair damage to, and restore, their homes and businesses.

Section 27 thereof provided that this act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are:

In order to timely provide essential relief to those persons and jurisdictions who have suffered damage or loss as a result of the wildfires that occurred within the County of El Dorado, commencing in June 2007, within the Counties of Inyo, Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura during the 2007 calendar year, as a result of the extremely strong and damaging winds that occurred in the County of Riverside in October 2007, as a result of the wildfires that occurred within the Counties of Butte, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Clara, Santa Cruz, Shasta, and Trinity in May or June 2008, that were the subject of the Governor's proclamation of a state of emergency, as the result of the wildfires that occurred within the County of Humboldt, commencing in May 2008, as the result of the wildfires that occurred within the County of Santa Barbara in July 2008, or as the result of the severe rainstorms that occurred within the County of Inyo in July 2008, it is necessary that this act take effect immediately.