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

2228. Percentage change; special districts. (a) The annual percentage change in population for special districts shall be the percentage changes established pursuant to Section 2227 and this section:

(1) If a special district is located entirely within a city, the annual percentage change in population for the district shall be that established for the city pursuant to Section 2227.

(2) If a special district is located entirely within the unincorporated area of a county, the annual percentage change in population for the district shall be that established for the county or the unincorporated area of the county.

(3) If a special district is located within a single county or within more than one city or any combination of cities and unincorporated areas within a single county, the annual percentage change in population for the district shall be that established for the county or the weighted average of the percentage change of each city and the unincorporated area.

(4) If a special district is located within more than one county, the annual percentage change in population for the district shall be the weighted average of the percentage change of each county or city or unincorporated area within the district or any combination, provided that the areas selected are mutually exclusive.

(b) The Department of Finance may request data from any local jurisdiction to be used to prepare the percentage change in population required by this section. The Department of Finance shall determine the weights to be used in establishing weighted averages.

(c) If the governing body of a special district determines that the percentage change in population in subdivision (a) will not be accurate for the district, it may, before June 1, request the Department of Finance to prepare a special population change estimate for the district. The department shall comply with the request before September 1, and the estimate prepared by the department shall be used to determine population change for purposes of this chapter. The district shall reimburse the department for the actual cost of preparing the estimate.

History.—Stats. 1975, Ch. 486, p. 999, in effect September 2, 1975, substituted "the annual percentage change for such district shall be the weighted average of the percentage change of each such county" for "it may select the percentage change of any of such counties" in the second sentence, and added the third sentence of subdivision (a); added subdivision (b); and relettered the former subdivision (b) as subdivision (c). Stats. 1982, Ch. 1638, in effect October 1, 1982, added "changes" after "percentage", deleted "for the county" after "established", and added "and this section" after "2227" in the first sentence of subdivision (a), and substituted subdivisions (a)(i)–(a)(iv) for the former second, third, and fourth sentences of subdivision (a); substituted the first sentence of subdivision (b) for the former first sentence, and substituted "establishing weighted averages" for "determining such average" after "used in" in the second sentence thereof; and deleted "county" before "percentage", added "in subdivision (a)" after "population", substituted "before June 1" for "within 30 days after May 1" after "May", substituted "Department of Finance" for "Department" after "Request the", and added "change" after "population" in the first sentence, and substituted "before September 1" for "prior to August 1" after "request" in the second sentence of subdivision (c). Stats. 1984, Ch. 193, in effect January 1, 1985, renumbered former subsections (i), (ii), (iii), and (iv) as (1), (2), (3), and (4), respectively, in subdivision (a).