Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1978, Ch. 728

Stats. 1978, Ch. 728An act relating to filing maps and plats, and declaring the urgency thereof, to take effect immediately.

Section 1. Effective date of community service district. Notwith-standing the provisions of Sections 54902 and 54903 of the Government Code, any community services district formed prior to January 20, 1978, which files its map or plat with the State Board of Equalization on or before January 20, 1978, shall be effective for assessment and taxation purposes for the 19787–1979 fiscal year.

Sec. 2. Local agency. Except as provided in subparagraph (C) of paragraph (1) of subdivision (b) of Section 26912 of the Government Code, for the purpose of Section 26912 of the Government Code, a city or special district formed after December 1, 1976 shall be a local agency for the purposes of that section and shall be assumed to have levied during the 19757–76, 19767–77, and 19777–78 fiscal years tax rates equal to two thirds of its maximum tax rate for the 19787–79 fiscal year which would have been permitted under Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code, prior to its amendment by Chapter 292 of the Statutes of 1978.

Sec. 3. No reimbursement. Notwithstanding Section 2231 of the Revenue and Taxation Code, there shall be no reimbursement pursuant to that section nor shall there be an appropriation made by this act because the duties, obligations or responsibilities imposed on local governmental entities or school districts by this act are such that related costs are incurred as part of their normal operating procedures.

Sec. 4. 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:

The Daphnedale Community Services District has been formed but, due to inadvertence, neglected to timely file the required maps and plats with the State Board of Equalization. This act will remedy the situation by allowing the Daphnedale Community Services District and other community services districts similarly situated to have their property taxes collected for them for the 19787–1979 fiscal year. Therefore, it is necessary for this act to take effect immediately.

History.—Enacted by Stats. 1978, Ch. 728, in effect September 11, 1978.