Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 1. Definitions

Section 2206.5

2206.5. "Costs mandated by initiative enactment." "Costs mandated by the voters" means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the voters. "Costs mandated by the voters" does not include costs which are specifically reimbursed or funded by the terms of such ballot measure.

History.—Added by Stats. 1975, Ch. 486, p. 997, in effect September 2, 1975. Stats. 1976, Ch. 1079, p. 4884, in effect January 1, 1977, substituted "September 2, 1975," for "the effective date of this section" in the first sentence. Stats. 1978, Ch. 794, effective September 18, 1978, in the first sentence deleted the words "initiative enactment" and inserted the words " ‘the voters' "; also deleted the words "provisions of Section 22 of Article IV of the State Constitution." and inserted "approval of a statewide ballot measure by the voters." In the second sentence deleted the words " ‘initiative enactment' " and replaced those words by " ‘the voters' " and "ballot measure".