Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to Local Tax Levy


Chapter 1. Budget And Tax Levy

Article 5. Tax Levy*

Section 29109

29109. Tax rates statement to Controller. (a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of taxation, the assessed valuation as shown on the current equalized assessment roll, and the amount of taxes to be levied and allocated pursuant to the Revenue and Taxation Code.

(b) (1) If the auditor, after receipt of written notice from the Controller fails to transmit the statements within 20 days, the county shall forfeit to the state, one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.

(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).

History.—Stats. 1967, p. 1596, in effect November 8, 1967, added "and (3) . . . roll" to the second paragraph. Stats. 1980, Ch. 210, in effect January 1, 1981, deleted the first paragraph and substituted the balance of the sentence after "levied" in the new first paragraph. Stats. 1985, Ch. 751, in effect January 1, 1986, substituted "November 1st" for "October 16th" after "before", deleted "State" after "forward to the", added "and allocated" after "levied", deleted "Section 2237 of" after "pursuant to", and deleted ", and the amounts allocated pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, of Division 1 of the Revenue and Taxation Code" after "Code" in the first paragraph; deleted "State" after "notice from the", deleted "either of" after "transmit", and substituted "20" for "10" after "within" in the second paragraph. Stats. 1990, Ch. 134, in effect June 12, 1990, substituted "1" for "1st" after "November" in the first paragraph, added "or she" after "he" in the second paragraph, and added the third paragraph. Stats. 2003, Ch. 86 (AB 867), in effect January 1, 2004, added the subdivision letter designations and added paragraph (2) to subdivision (b). Stats. 2009, Ch. 332 (SB 113), in effect January 1, 2010, substituted "December 1" for "November 1" after "On or before", substituted "the format prescribed by the Controller" for "such form as the Controller directs" after "Controller, in" and added "and" after "assessment roll," in the first sentence of subdivision (a); substituted "the county" for "he or she" after "20 days," in paragraph (1) of subdivision (b); and deleted subdivision (c), which provided that "The board may, by resolution, extend on a permanent basis or for a limited period the date specified in this section from November 1 to December 1."

* Unless otherwise noted all provisions herein were added by Stats. 1963, p. 2708, in effect September 20, 1963.