Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to Property Tax Relief

DIVISION 4. FISCAL AFFAIRS

PART 1. FUNDS FOR SUBVENTIONS

Chapter 3. Open-Space Subventions*

Section 16144

16144. Reports. On or before October 31 each year, the governing body of each county, city, or city and county shall report to the Secretary of the Resources Agency the number of acres of land under its regulatory jurisdiction which qualify for state payments pursuant to the various categories enumerated in Section 16142, together with supporting documentation as the secretary by regulation may require. The secretary, after reviewing the report and determining the eligibility of the local government to receive payment and the actual amount to which it is entitled, shall certify that amount to the Controller for payment, and the Controller shall make the payment on or before June 30, but no earlier than April 20, of each year.

The secretary may make supplemental reports to the Controller as he or she deems necessary throughout the year to give effect to new or additional information received from local governing bodies, correct errors, and dispose of contested or conditional situations. Upon receiving the reports, the Controller shall pay any amount certified therein, and may withhold and deduct any certified overpayment from the amount that would otherwise be paid to the local government in the next succeeding year, including any cancellation fees that have not been collected and transmitted pursuant to Section 51283.

History.—Stats. 1972, p. 2394, in effect December 13, 1972, substituted all after "shall make payment" for "by December 31, 1972, and annually thereafter." in the first paragraph. Stats. 1983, Ch. 483, in effect January 1, 1984, substituted "the" for "such" after "make" and substituted "on or before June 30 of each year" for "at the same time payments are made to school districts pursuant to Section 16151" after the third "payment" in the second sentence of the first paragraph, and substituted "the" for "such" after "receiving" in the second sentence of the second paragraph. Stats. 1994, Ch. 1251, in effect January 1, 1995, substituted "each year," for ", 1972, and annually thereafter," after "before October 31", deleted "submit a" after "and county shall", deleted "itemizing" after "the Resources Agency", substituted "qualify" for "it believes to be qualified" after "regulatory jurisdiction which", and deleted "such" after "16142, together with" in the first sentence of the first paragraph; deleted "such" after "secretary may make" in the first sentence of the second paragraph; substituted "he or she" for "it" after "the Controller as" in the first sentence, and added ", including . . . Section 51283" after "succeeding year" in the second sentence of the second paragraph. Stats. 2008, Ch. 751 (AB 1389), in effect September 30, 2008, added ", but no earlier than April 20," after "before June 30" in the second sentence of the first paragraph.

* Section 7 of Stats. 1976, Ch. 658, provided that the intent of the Legislature is to reallocate the open-space subventions to give greater priority to lands which are threatened with development or urbanization. It is also the intent of the Legislature that the provisions of this bill apply only until a revised system is developed by the state to more clearly express its interest in the preservation of certain categories of land.

† For the genesis of Chapter 3 see: Stats. 1969, p. 3115; Stats. 1970, p. 899; Stats. 1970, p. 2067; Stats. 1971 (First Extra Session), p. 4881; Stats. 1971 (First Extra Session), p. 5136; Stats. 1972, p. 1977. These provisions were renumbered 16140–16153 and amended in part by Stats. 1972, p. 1997, in effect August 18, 1972.