Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code


Stats. 1983, Ch. 406

Stats. 1983, Ch. 406An act relating to local government, and declaring the urgency thereof, to take effect immediately.

Section 1. Assessment; Alameda County Service Area EM 1983-1. Notwithstanding the provisions of Sections 54902, 54902.1, and 54903 of the Government Code, the formation of County Service Area EM 1983-1 in the County of Alameda to provide paramedic services shall be effective for assessment and taxation purposes for the 19837–84 fiscal year if the statement and map or plat required by Sections 54900 and 54901 of the Government Code are filed with the State Board of Equalization and each assessor whose roll is used for the levy on or before August 31, 1983.

Sec. 2. Assessment; San Diego County Volunteer Fire Company. Notwithstanding Sections 54902, 54902.1, and 54903 of the Government Code, any change of organization or reorganization which results in a volunteer fire company in San Diego County attaining special district status, either through formation or through annexation to an existing special district, shall be effective for assessment and taxation purposes for the 19837–84 fiscal year if the required statements and map or plat are filed on or before June 30, 1983.

Sec. 3. Legislative finding. (a) 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 unique circumstance of County Service Area EM 1983-1 in Alameda County being unable to file the statement and map or plat required by Section 54900 of the Government Code by January 1, 1982.

(b) The Legislature further 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 unique circumstances of the volunteer fire department in San Diego County attaining special district status and filing a statement and map or plat in 1983.

Sec. 4. No appropriation. No appropriation is made and no reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution or Section 2231 or 2234 of the Revenue and Taxation Code because this act is in accordance with the request of a local agency or school district which desired legislative authority to carry out the program specified in this act.

Sec. 5. 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 the necessity are:

In order for County Service Area EM 1983-1 formed in Alameda County to provide paramedic services to obtain needed revenues to operate for the 19837–84 fiscal year, and in order for needed firefighting services to be provided in San Diego County for the 19837–84 fiscal year, it is necessary for this act to take effect immediately.

History.—Enacted by Stats. 1983, Ch. 406, in effect July 27, 1983.