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DIVISION 24. COMMUNITY REDEVELOPMENT AND HOUSING

PART 1. COMMUNITY REDEVELOPMENT LAW

CHAPTER 4. Redevelopment Procedures and Activities

Article 3 Selection of Project Area and Formulation of Preliminary Plans

Chapter 4. Redevelopment Procedures and Activities

Article 3. Selection of Project Area and Formulation of Preliminary Plans

33327. Transmittal of boundary statement. After receipt of any preliminary redevelopment plan pursuant to Section 33325, the agency shall transmit to the county auditor and county assessor of the county in which the proposed project is located, or to the officer or officers performing the functions of the auditor or assessor for any taxing agencies which, in levying or collecting its taxes, do not use the county assessment roll or do not collect its taxes through the county, to the legislative or governing bodies of local agencies which receive a portion of the property tax levied pursuant to Part 0.5 (commencing with Section 50) of the Revenue and Taxation Code and to the State Board of Equalization:

(a) A description of the boundaries of the project area.

(b) A statement that a plan for the redevelopment of the area is being prepared.

(c) A map indicating the boundaries of the project area.

In addition, the agency may include a listing, by tax rate area, of all parcels within the boundaries of the project area and the value used for each parcel on the secured property tax roll.

Thereafter, if the boundaries of the proposed project are changed, the agency shall notify the taxing officials and the State Board of Equalization within 30 days by transmitting a description and map indicating each boundary change made. The State Board of Equalization shall prescribe the format of the description of boundaries and statements, and the form, size, contents, and number of copies of the map required to be transmitted pursuant to this section.

History.—Added by Stats. 1967, Ch. 1242, p. 3014, in effect November 8, 1967. Stats 1976, Ch. 1337, p. 6062, in effect January 1, 1977, added "redevelopment" after "preliminary", and added "to the auditor and tax collector of the county in which the proposed project is located, or to the officer or officers performing the functions of the auditor or assessor for any taxing agencies which, in levying or collecting its taxes, do not use the county assessment roll or do not collect its taxes through the county, to the legislative or governing bodies of such taxing agencies, and to the State Board of Equalization" after "transmit" in the first sentence of the first paragraph; added "and the property outside the project area specified in subdivision (g) of Section 33328" after "area" in subsection (1); substituted subsection (3) for former subsection (3); and added "and the State Board of Equalization" after "officials" in the first sentence and added the second sentence to the second paragraph. Stats. 1977, Ch. 246, p. 1121, in effect January 1, 1978, added "assessor" after "auditor" in the first sentence of the first paragraph. Stats. 1978, Ch. 1112, in effect January 1, 1979, added "within 30 days" after "State Board of Equalization" in the first sentence of the second paragraph. Stats. 1981, Ch. 261, in effect January 1, 1982, added "which contains a provision for the division of taxes as permitted by Section 33670" after "Section 33325" in the first sentence of the first paragraph. Stats. 1982, Ch. 1465, in effect January 1, 1983, deleted

"which contains a provision for the division of taxes as permitted by Section 33670" after "33325" in the first sentence of the first paragraph, and deleted "and the property outside the project area specified in subdivision (g) of Section 33328" after "area" in subsections (1) and (3) thereof; deleted "such" after "each" in the second paragraph; and deleted "to increase the land within the project area" after "changed", substituted "the" for "such" after "notify", and deleted "such" after "each" in the first sentence of the third paragraph. Stats. 2006, Ch. 643 (SB 1196), in effect January 1, 2007, substituted "county auditor and county assessor" for "auditor, assessor, and tax collector" after "transmit to the" in the first sentence of the first paragraph and renumbered former subsections (a), (b), and (c) as subsections (1), (2), and (3), respectively.

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33328. Base year assessment roll; report. When it transmits the map of the project area to the county officials, taxing agencies, and the State Board of Equalization pursuant to Section 33327, the redevelopment agency shall also advise those officials and agencies of the last equalized assessment roll it proposes to use for the allocation of taxes that will comply with Sections 33670 and 33670.5. That roll shall be known and referred to as the base year assessment roll. The county officials charged with the responsibility of allocating taxes under Sections 33670 and 33670.5 shall prepare and deliver to the redevelopment agency and each of the taxing agencies, a report which shall include all of the following:

(a) The total assessed valuation of all taxable property within the project area as shown on the base year assessment roll.

(b) The identifications of each taxing agency levying taxes in the project area.

(c) The amount of tax revenue to be derived by each taxing agency from the base year assessment roll from the project area, including state subventions for homeowners, business inventory, and similar subventions.

(d) For each taxing agency, its total ad valorem tax revenues from all property within its boundaries, whether inside or outside the project area.

(e) The estimated first year taxes available to the redevelopment agency, if any, based upon information submitted by the redevelopment agency, broken down by taxing agencies.

(f) The assessed valuation of the project area for the preceding year, or, if requested by the redevelopment agency, for the preceding five years, except for state assessed property on the board roll. However, in preparing this information, the requirements of Section 33670.5 shall be observed. The assessed value shall be reported by block if the property is divided by blocks, or by any other geographical area as may be agreed upon by the agency and county officials.

The report shall be prepared and delivered to the redevelopment agency and each of the taxing agencies within 60 days of the date of filing by the redevelopment agency with the State Board of Equalization or as otherwise agreed upon by the agency and the State Board of Equalization, unless the redevelopment agency requests the assessed valuation for the preceding five years, in which case the report shall be prepared and delivered within 90 days. If the proposed base year assessment roll has not yet been equalized at the time of the receipt of that advice, then the report shall be prepared and delivered within 60 days, or other period, otherwise agreed upon, by the agency and the State Board of Equalization, from the date set forth in Section 2052 of the Revenue and Taxation Code, unless the agency requests the assessed valuation for the preceding five years, in which case, the report shall be prepared and delivered within 90 days.

If the filing does not comply with the requirements of Section 33327, the State Board of Equalization or the official of the taxing agency entitled to receive those documents shall notify the filing agency within 10 days, stating the manner in which the filing of documents does not comply with this section. If no notice is given it shall be conclusively presumed that the agency has complied with the provisions of this section.

If the report is not received within the time prescribed by this section, the redevelopment agency may proceed with the adoption of the redevelopment plan. The county officials may transmit a partial report, and any final report or additional information, if received by the agency prior to the close of the public hearing on the redevelopment plan, shall become part of the record of the public hearing.

The State Board of Equalization and officials of all taxing agencies shall provide the county officials preparing the report with all information necessary for its preparation. All data and information upon which the report is based shall be available to the agency to the extent permitted by law.

Prior to the publication of notice of the legislative body's public hearing on the plan, the agency shall consult with each taxing agency which levies taxes, or for which taxes are levied, on property in the project area with respect to the plan and to the allocation of taxes pursuant to Section 33670.

History.—Added by Stats. 1976, Ch. 1337, p. 6062, in effect January 1, 1977. Stats. 1977, Ch. 246, p. 1122, in effect January 1, 1978, deleted ", by block," after "area" in the first sentence, and added the second sentence to subsection (f). Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, substituted "that will comply with Section 33670 and 33670.5" for "pursuant to Section 33670" in the first sentence, and substituted "Sections 33670 and 33670.5" for "Section 33670" in the third sentence of the first paragraph; and added the second sentence to subsection (f). Stats. 1982, Ch. 1465, in effect January 1, 1983, substituted "those" for "such" after "advise" in the first sentence, deleted "such" after "subventions" in subsection (c), added "for the preceding year, or, if requested by the redevelopment agency," after "area" in the first sentence of subsection (f) and substituted "However," for "Provided that" and "shall be" for "are" after "33670.5" in the second sentence thereof, and deleted former subsection (g); deleted the former second paragraph; substituted "that" for "such" after "receipt of", and substituted "Section 2052" for "Section 2050" after "in" in the second sentence of the second paragraph; substituted "those" for "such" after "receive" in the first sentence, and deleted "such" after "no" in the second sentence of the third paragraph; and substituted "the" for "such" after "if" in the first sentence of the fourth paragraph. Stats. 1984, Ch. 147, in effect January 1, 1985, substituted "60" for "90" after "within", and added ", unless the redevelopment agency . . . within 90 days" after "Equalization" in the first sentence, and substituted "60" for "90" after "within" and added ", unless the agency . . . within 90 days" after "Code" in the second sentence of the second paragraph.

Note.—Section 2 of Stats. 1987, Ch. 6X (First Extra Session), in effect November 16, 1987, provided, in part, that with respect to the adoption of the redevelopment plan within the City of Whittier which includes as the redevelopment project area thereof all or any portion of a disaster area, as defined in Section 34004 of the Health and Safety Code, based upon the earthquakes of October 1, 1987, and October 4, 1987, for the purposes of Section 33328 of the Health and Safety Code, "last equalized assessment roll" and "base-year assessment roll" means the assessment roll as reduced in accordance with the provisions of subdivision (b) of Section 170 of the Revenue and Taxation Code.

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33328.1. Base year assessment roll; supplemental report. (a) When the county officials charged with the responsibility of allocating taxes pursuant Sections 33670 and 33670.5 deliver the report required pursuant to Section 33328, they shall also prepare and deliver to the Department of Finance, in the form and manner prescribed by the department, a report that includes all of the following:

(1) The information specified in subdivisions (a), (b), and (c) of Section 33328.

(2) A projection of the total amount of tax revenues that may be allocated pursuant to Sections 33670 and 33670.5 for the duration of the project area.

(3) A projection of the amount of tax revenues that would have been allocated to each school district, county office of education, and community college district for the duration of the project area, but for the allocation of tax revenues pursuant to Sections 33670 and 33670.5.

(4) A projection of the amount of tax revenues that may be allocated to each school district, county office of education, and community college district pursuant to Sections 33401, 33607.5, 33607.7, and 33676 for the duration of the project area.

(b) When the redevelopment agency transmits the map of the project area pursuant to Section 33327, the agency shall also prepare and deliver to the Department of Finance, in the form and manner prescribed by the department, a report that includes all of the following:

(1) A projection of any change in the number of residents, including, but not limited to, the number of schoolage children, within the project area for the duration of the project area.

(2) A projection prepared by each school district, county office of education, and community college district within the project area of any change in the need for school facilities within the project area for the duration of the project area.

History.—Added by Stats. 2006, Ch. 595 (SB 1206), in effect January 1, 2007.

33328.3. Notice of boundary change; supplemental report. If the boundaries of an existing project area for which the redevelopment plan contains a provision for the division of taxes as permitted by Section 33670 are changed pursuant to Article 4 (commencing with Section 33330), the redevelopment agency shall notify the county officials by transmitting to them, the legislative or governing bodies of the taxing agencies, and to the State Board of Equalization, the information required by Section 33327 indicating the areas to be added or detached. Within 60 days from the date of filing or a period as otherwise agreed to by the agency and the State Board of Equalization, the county officials shall prepare and submit to the redevelopment agency and the taxing agencies a report containing the information required under Section 33328, with respect to those areas to be added to or detached from the project area.

If a filing does not comply with the requirements of this section, the State Board of Equalization or the official of the taxing agency entitled to receive those documents shall notify the filing agency within 10 days, stating the manner in which the filing of documents does not comply with this section. If no notice is given, it shall be conclusively presumed that the agency has complied with the provisions of this section.

History.—Added by Stats. 1976, Ch. 1337, p. 6064, in effect January 1, 1977. Stats. 1981, Ch. 261, in effect January 1, 1982, substituted "an existing project area for which the redevelopment plan contains a provision for the division of taxes as permitted by Section 33670" for "the project area" after "boundaries of" in the first sentence of the first paragraph. Stats. 1982, Ch. 1465, in effect January 1, 1983, added "or detached" after "added" in the first sentence, and deleted "such" after "or", substituted "those" for "such" after "respect to", and added "or detached from" after "added to" in the second sentence of the first paragraph; substituted "those" for "such" after "receive" in the first sentence, and deleted "such" after "no" in the second sentence of the second paragraph; and deleted the former third paragraph. Stats. 1986, Ch. 729, effective January 1, 1987, added "pursuant to Article 4 (commencing with Section 33330)" after "changed" in the first sentence, and substituted "60" for "90" after "Within" in the second sentence of the first paragraph.

33328.4. Fee schedule. The State Board of Equalization shall establish a schedule of fees for filing and processing the statements and maps which are required to be filed with the State Board of Equalization pursuant to Section 33327, 33328.3, 33328.5, 33375, or 33457. The schedule shall not include any fee which exceeds the reasonably anticipated cost to the State Board of Equalization of performing the work to which the fee relates. The agency forwarding the statement and map pursuant to Section 33327, 33328.3, 33328.5, 33375, or 33457 shall accompany the statement and map with the necessary fee.

History.—Added by Stats. 1976, Ch. 1337, p. 6064, in effect January 1, 1977. Stats 1978, Ch. 1112, in effect January 1, 1979, substituted "Section 33327, 33328.3, 33375, or 33457" for "Section 33327 or 33328.3" after "pursuant to" in the first and third sentences. Stats. 1992, Ch. 1356, in effect January 1, 1993, added "33328.5" after "33328.3" in the first and third sentences, and substituted "The" for "Such" in the second sentence.

33328.5. Procedures for use of alternative equalized assessment roll—redevelopment agencies. (a) If a redevelopment agency proposes to use the equalized assessment roll for the year following the equalized assessment roll which the redevelopment agency advised it would use pursuant to Section 33328, the redevelopment agency shall, prior to the adoption of the redevelopment plan using that different equalized assessment roll, either notify the county officials, taxing agencies, and the State Board of Equalization of the change in the equalized assessment roll that it proposes to use for the allocation of taxes pursuant to Section 33670 or prepare a report containing the information specified in subdivisions (a), (b), (c), (d), (e), and (f) of Section 33328.

(b) Upon receipt of a notice pursuant to subdivision (a), the county officials charged with the responsibility of allocating taxes under Section 33670 and 33670.5 shall prepare and deliver to the redevelopment agency a report containing the information specified in subdivisions (a), (b), (c), (d), (e), and (f) of Section 33328. The report shall be prepared and delivered within the time periods specified in Section 33328 for reports prepared pursuant to that section. If a redevelopment agency gives the notice specified in subdivision (a), the redevelopment plan specified in the notice shall not be adopted until the time period for delivery of the report has expired.

(c) At least 14 days prior to the public hearing on the redevelopment plan for which the redevelopment agency proposes to use a different equalized assessment roll, the redevelopment agency shall prepare and deliver to each taxing agency a supplementary report analyzing the effect of the use of the different equalized assessment roll which shall include those subjects required by subdivisions (b), (e), and (n) of Section 33352. In lieu of a supplementary report, a redevelopment agency may include in the report required to be prepared pursuant to Section 33352, the information required to be included in the supplementary report.

(d) A redevelopment agency shall not be required to prepare a subsequent preliminary report specified in Section 33344.5, unless the report prepared pursuant to subdivision (b) states that the total assessed value in the project area is less than the total assessed value in the project area contained in the original report prepared pursuant to Section 33328, in which case a new preliminary report shall be prepared.

(e) The use of a different assessment roll pursuant to this section shall meet the requirements of Section 16 of Article XVI of the California Constitution.

(f) This section shall only apply to redevelopment plans adopted on or after January 1, 1993. The Legislature finds and declares that the enactment of this section shall not be deemed to invalidate or limit the adoption of redevelopment plans pursuant to a different procedure prior to January 1, 1993.

History.—Added by Stats. 1992, Ch. 1356, in effect January 1, 1993. Stats. 1993, Ch. 942, in effect January 1, 1994, deleted "nor shall any taxing agency be permitted to request the creation of a fiscal review committee based solely upon the use of a different equalized assessment roll by a redevelopment agency," after "Section 33344.5," and deleted "and taxing entities may request the creation of a fiscal review committee" after "preliminary report shall be prepared" in subdivision (d); and deleted "The provisions of this" and added "This" before "section" in subdivision (f). Stats. 1994, Ch. 936, in effect September 28, 1994, substituted "subdivisions (b), (e), and (n) of Section 33352," for "subdivisions (b), (c), and (m) of Section 33352," after "required by" in subdivision (c).

33328.7. Reimbursement for costs. Any costs incurred by a county, a school district, a county office of education, or a community college district, in preparing a report pursuant to Section 33328, 33328.1, 33328.3, or 33328.5, shall be reimbursed by the redevelopment agency which filed for the report as provided in those sections. In the event a final redevelopment plan is adopted for all or a portion of the project area concerning which the report is prepared, the agency may charge and account for the reimbursed costs as a cost of the redevelopment project. Otherwise these costs shall be accounted for as general administrative expenses of the agency.

History.—Added by Stats. 1977, Ch. 953, p. 2899, in effect September 21, 1977, operative January 1, 1978. Stats. 1992, Ch. 1356, in effect January 1, 1993, deleted "or" after "33328", added ", or 33328.5" after "33328.3", substituted "those" for "such" after "as provided in" in the first sentence, substituted "the" for "such" after "account for" in the second sentence, and substituted "these" for "such" after "Otherwise" in the third sentence. Amended by Stats. 2006, Ch. 595 (SB 1206), in effect January 1, 2007.

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