Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 2. General Provisions

Section 2228.1

2228.1. Department of Finance to transmit estimate of percentage change in population to community college districts. (a) Annually, the Department of Finance shall transmit to each community college district an estimate of its annual percentage change in adult population. Such estimates shall indicate the percentage change in the resident population within the geographic boundaries of the district consistent with the geographic boundaries used to determine the assessed valuation for the current and budget fiscal years excluding the population in state and federal correctional institutions and all full-time enrollment associated with four-year educational institutions with an enrollment of 3,000 or more and persons residing in military barracks of each district between January 1 of the prior year and January 1 of the current year if possible, or between the fall school census week of the prior fiscal year and the fall school census week of the current year. Such statements shall be transmitted by May 15.

The Department of Finance may request data from any local agency to be used to prepare the population estimate required by this section. If any local agency fails to supply the requested data, the department is not required to provide an estimate for the school district affected, but may do so using the method deemed most appropriate by the department after first notifying the community college district.

(b) If the total population of a district as currently delineated was within 15 percent of the total population of one or more cities or counties or city and county each of whose population is 50 percent or more within the district as of the most recent federal special or decennial census or local census carried out under the Department of Finance supervision covering the area in question, it may apply to the Department of Finance for a special estimate of the percentage change in total population of the corresponding area for the past year. The department will prepare the estimate in accordance with the data and methods used pursuant to Section 2227 of the Revenue and Taxation Code and the district may use the estimate in lieu of the estimate prepared under subdivision (a) of this section.

History.—Added by Stats. 1976, Ch. 323, p. 887, in effect July 2, 1976. Stats. 1976, Ch. 991, p. 2357, in effectSeptember 15, 1976, added the subdivision letters; added "adult" after "in" in the first sentence, and substituted "and federal correctional institutions and all persons residing in student housing associated with four-year educational institutions with an enrollment of 3,000 or more and persons residing in military barracks" for "mental and correctional facilities and in federal correctional institutions" in the second sentence of the first paragraph of subdivision (a); and revised the first sentence, and added the second sentence to subdivision (b). Stats. 1977, Ch. 915, in effect January 1, 1978, added "within the geographic boundaries of the district consistent with the geographic boundaries used to determine the assessed valuation for the current and budget fiscal years" after "population", and substituted "full-time enrollment" for "persons residing in student housing" in the second sentence of subdivision (a).