Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 140.0010

140.0010 Emergency Funding Limits. Under section 3(c) of article XIIIB of the California Constitution, when an emergency (an extraordinary occurrence or combination of circumstances that was unforeseen and unexpected at the time a governmental entity adopted its budget for the fiscal year in which it occurs and which requires immediate and sudden action of a drastic but temporary nature) occurs, the appropriation limit for a governmental entity in that fiscal year may be exceeded for that year only by the amount needed to pay for the emergency, but the limits that would otherwise have been placed on its appropriations for the subsequent three years must be reduced to recoup the entire additional spending occasioned by the emergency. OAG 3/2/1982 (No. 81-410, Vol. 65, p. 151).