Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Additional Government Code Provisions

Provisions Relating to the Filing of Statements on the Creation of a New District or a Change in a District's Boundary

Chapter 8. Boundaries*

Section 54901

54901. Contents. (a) The statement shall be in the form required by the Board of Equalization and include a certified copy of the ordinance or resolution ordering the creation of or change in boundary of the city, district or zone thereof, a legal description of said boundaries and a map or plat indicating the boundaries.

(b) If the proceedings require the executive officer of a local agency formation commission to execute a certificate of completion of proceedings, the statement shall set forth the effective date of the proceeding. The statement shall also specify whether or not the affected property will be taxed for any existing bonded indebtedness or contractual obligations, and specify the change associated with cash affected agency.

(c) For changes of organization or reorganizations which include the incorporation of, annexation to, or detachment from a city, the statement shall also include the estimated population of the affected territory and include a map or plat showing limiting addresses on streets within the affected territory.

History.—Stats. 1953, p. 1877, in effect September 9, 1953, added "of the district newly utilizing the regular city or county assessment roll or." Stats. 1963, p. 1024, in effect September 20, 1963, added the words "and its special zones" and "or zones." Stats. 1971, p. 3516, in effect March 4, 1972, substantially revised this section increasing the scope of the statement's contents. Stats. 1973, Ch. 842, p. 1506, in effect January 1, 1974, substituted that shown after "also" in the last sentence for "set forth any terms or conditions imposed in the proceedings". Stats. 1978, Ch. 76, in effect April 7, 1978, in the first sentence after the word "ordering" deleted the following phrase: "the utilization of the regular city and county assessment roll,". In the second sentence after "require" deleted the following phrase: "the filing of any document with the Secretary of State" and "on which such filing was accomplished.," and the following inserted: "executive officer of a local agency formation commission to execute a certificate of completion of proceedings," and "of execution of the certificate of completion." In the last sentence "taxes" changed to "taxed". Stats. 1992, Ch. 491, in effect January 1, 1993, lettered the former first sentence as subdivision (a) and the former second and third sentences as subdivision (b); added "be in the form . . . Equalization and" after "The statement shall" in subdivision (a); added "effective" after "set forth the" and substituted "the proceedings" for "execution of the certificate of completion" after "date of" in the first sentence, and added ", and specify the change associated with each affected agency" after "contractual obligations" in the second sentence, of subdivision (b); and added subdivision (c).

Note.—For supplemental acts to this section, see "General Law Provisions" this volume.

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 318, in effect October 1, 1949.