Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 1. Definitions

Section 2205

2205. "Costs mandated by the courts." "Costs mandated by the courts" means any increased costs incurred by a local agency or school district in order to comply with a final court order issued after January 1, 1973, or with a final court order issued prior to July 1, 1972, if the costs incurred by a local agency or school district as a result thereof are not incurred until after June 30, 1973. "Costs mandated by the courts" do not include (i) costs incurred as a result of a judgment in an eminent domain or condemnation proceeding, (ii) costs incurred in order to comply with a final court order mandating the specific performance, or awarding damages as a result of nonperformance, of any contract or agreement entered into after January 1, 1973, and (iii) costs incurred as a result of a final court order which requires a local agency or school district to comply with a state-mandated program or service enacted after January 1, 1973, which the court has determined that the local agency or school district has failed to comply with prior to such order.

History.—Stats. 1974, Ch. 463, p, 1085, in effect July 11, 1974, added the balance of the first sentence after "January 1, 1973". Stats. 1980, Ch. 1256, in effect January 1, 1981, added "or school district" after "local agency" before "in order" and before "as a result" in the first sentence and added the balance of the second sentence after "January 1, 1973."

Construction.—A court order forcing a school district to comply with a statute, which was incorporated into teachers' contracts, and awarding all incidental damages, including back pay, resulting from the district's failure to comply with the law mandated "the specific performance, or awarding of damages as a result of nonperformance" of such contracts, and the district could not increase its revenue limit. Cory v. Poway Unified School District, 147 Cal.App.3d 1158.