Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1978, Ch. 381

Stats. 1978, Ch. 381An act relating to county service areas, and declaring the urgency thereof, to take effect immediately.

Section 1. Formation of district. Notwithstanding Sections 54902, 54902.1 and 54903 of the Government Code, any county service area which is formed to provide recreation services, the formation of which is completed by January 12, 1978, shall be effective for assessment and taxation purposes for the 19787–79 fiscal year if the statement and map or plat required by Sections 54900 and 54901 of the Government Code were filed with the State Board of Equalization and each assessor whose roll is used for the levy on or before January 18, 1978.

Sec. 2. No reimbursement. Notwithstanding Section 2231 of the Revenue and Taxation Code, there shall be no reimbursement pursuant to that section nor shall there be any appropriation made by this act because this act is in accordance with the request of a local government entity or entities which desired legislative authority to act to carry out the program specified in this act.

Sec. 3. Urgency statute. 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 such necessity are:

In order that assessment and taxation of property in county service areas providing recreation services may be accomplished in fiscal year 19787–79 in accordance with county service area boundary changes which have taken place, it is necessary that this act take effect immediately.

History.—Enacted by Stats. 1978, Ch. 381, in effect July 11, 1978.