Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 5. Disaster Relief: Tax Deferral

Section 195.178

195.178. Remittance to controller; regular secured and supplemental rolls. (a) On or before June 30, 2012, the County of San Mateo shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant to Section 195.177, less the actual amount of its property tax revenue lost on the regular secured and supplemental rolls with respect to those eligible properties described in Section 195.176 as a result of the reassessment of those properties pursuant to paragraph (1) of subdivision (a) of Section 170, excluding any property tax revenue lost by school districts, other than basic state aid school districts, and county offices of education. If the actual amount of property tax revenue lost by the County of San Mateo in the immediately preceding fiscal year, as described and limited in the preceding sentence, exceeds the amount allocated by the Controller to that county pursuant to Section 195.177, the Controller shall allocate the amount of that excess to that county.

(b) For purposes of this section, "basic state aid school district" means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution.

History.—Added by Stats. 2010, Ch. 2, Sixth Extraordinary Session, (AB 11), in effect October 19, 2010.

Note.—Section 8 of Stats. 2010, Ch. 2, Sixth Extraordinary Session (AB 11), provided that the Legislature finds and declares that this act fulfills a statewide public purpose because of all of the following:

(a) The Governor of California has officially proclaimed a state of emergency declaring that the explosion and fire that occurred within the County of San Mateo on September 9, 2010, constitute conditions of extreme peril to public health and safety to persons and property within that county, thus qualifying affected persons for various forms of governmental assistance and relief.

(b) This act is consistent with, and supplements, the proclaimed disaster assistance and relief by providing necessary fiscal assistance and tax relief to affected jurisdictions and persons to allow them to maintain essential basic services and repair damage to, and restore, their homes and businesses.

Section 9 thereof provided that, notwithstanding any other law, the state is entitled to recover amounts paid as provided by this act from a party or parties only if the party or parties have been found liable for damages caused by the explosion and fire in the County of San Mateo by a final administrative action or by a final order of a court of competent jurisdiction that is no longer appealable.

Section 11 thereof provided that this act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting the necessity are: In order to timely provide essential relief to those persons and jurisdictions that have suffered damage or loss as a result of the explosion and fire that occurred within the County of San Mateo in September 2010, that was the subject of the Governor's proclamation of a state of emergency, it is necessary that this act take effect immediately.