Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

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 54902.5

54902.5. Schedule of fees. (a) Notwithstanding Section 6103, the State Board of Equalization shall establish a schedule of fees for filing and processing the statements and maps or plats that are required to be filed with the board pursuant to Section 54902.

(1) The schedule shall not include any fee that exceeds the reasonably anticipated cost to the board of performing the work to which the fee relates, or an amount equal to 25 percent of the anticipated total tax revenue that will be collected by the city or district during the first full fiscal year, beginning on July 1, that the boundary changes are effective, as determined by the county auditor, whichever amount is less.

(2) For purposes of this subdivision, "anticipated total tax revenue" means the tax revenues that will be allocated to the city or district from all property located within the boundaries of the city or district, including the area affected by the boundary change.

(b) The city, district, or executive officer of a local agency formation commission, forwarding the statement to the tax or assessment levying authority for filing pursuant to Section 54900, shall accompany the statement with the necessary fee for transmittal to the board. However, with respect to a newly created city or district, no fee shall be required until the time that the city or district receives its first revenues.

History.—Added by Stats. 1971, p. 2152, in effect March 4, 1972, operative on January 1, 1972. Stats. 1972, p. 663, in effect March 7, 1973, added the second sentence. Stats 1978, Ch. 512, in effect January 1, 1979, in the first sentence deleted the words "of equalization" after the work "board"; and also put lower case letters on the words "state" and "board". In the third sentence between the word "district" and the word "forwarding" added the phrase "or executive officer of a local agency formation commission,"; and also added the language beginning with the words "except that with respect to a newly created city or district, no fee shall be required until such time as the city or district receives its first revenues." after the words "state board". Stats. 1985, Ch. 985, effective January 1, 1986, in first sentence deleted "the provisions of" after "Notwithstanding", and substituted "State Board of Equalization" for "state board" after "6103, the", and deleted "state" after "filed with the" in first sentence; "such" before "schedule", substituted "board" for "State Board of Equalization", added ", or an amount equal to . . . whichever amount is less" after "the fee relates", in second sentence; and deleted "state" after "transmittal to the" in the third sentence. Stats. 1997, Ch. 940 (SB 1105), lettered the first sentence as subdivision (a), numbered the former second sentence as paragraph (1) and added paragraph (2) therein; lettered the former third sentence as subdivision (b), and substituted "board. However" for "board; except that" after "transmittal to the", and substituted "such time as" for "the time that" therein. Stats. 1998, Ch. 485 (AB 2803), in effect January 1, 1999, substituted "that" for "which" after "plats" in the first sentence, substituted "that" for "which" after the first "fee" in the first sentence of paragraph (1) , and deleted "the term" after "subdivision," in the first sentence of paragraph (2) of subdivision (a).

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