Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Additional Government Code Provisions

Parcel Tax Reports to Controller

TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA

DIVISION 3. EXECUTIVE DEPARTMENT

PART 2. CONSTITUTIONAL OFFICERS

CHAPTER 5. CONTROLLER

ARTICLE 4. REPORTS

Section 12463.2 Parcel tax reports.

12463.2. Parcel tax reports. (a) (1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following:

(A) The type and rate of parcel tax imposed.

(B) The number of parcels subject to the parcel tax.

(C) The number of parcels exempt from the parcel tax.

(D) The sunset date of the parcel tax, if any.

(E) The amount of revenue received from the parcel tax.

(F) The manner in which the revenue received from the parcel tax is being used.

(2) In implementing this subdivision, the Controller shall use existing funds or resources.

(b) Each county, city, and special district that assesses a parcel tax shall provide information to the Controller as required by the Controller to comply with subdivision (a).

(c) For purposes of this section, "parcel tax" means a tax levied by a local agency upon any parcel of property identified using the assessorís parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.

History.—Added by Stats. 2014, Ch. 781 (AB 2109), in effect January 1, 2015.

Note.— Section 2 of Stats. 2014, Ch. 781 (AB 2109), provided that if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.