Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 3. Method of Providing Reimbursement Revenue for Costs Mandated by State*

Section 2246

2246. Annual review of statutes and annual report to legislature. (a) Before the end of each calendar year the Department of Finance shall review all statutes enacted during that calendar year which contain provisions making inoperative Section 2229 or 2230, or Section 17561 or 17565 of the Government Code that have resulted in costs or revenue losses mandated by the state which were not identified when the statute was enacted. The review shall identify the costs or revenue losses involved in complying with the provisions of the statutes. The Department of Finance shall also review all statutes enacted in the calendar year which may result in cost savings authorized by the state. The Department of Finance shall submit to the Legislature an annual report of the review required by this section, together with the recommendations as it may deem appropriate.

(b) This section shall become inoperative on July 1, 1996, and as of January 1, 1997, is repealed, unless a later enacted statute, that becomes operative on or before January 1, 1997, deletes or extends the dates on which it becomes inoperative and is repealed.

History.—Stats. 1977, Ch. 1135, in effect January 1, 1978, designated first paragraph as subdivision (a) and substituted "(1)" and "(2)" for "(i)" and "(ii)". Also in subdivision (a) added "2234", substituted "subdivision" for "section" and added "or revenue losses" in the second sentence. Added subdivision "(b)". Stats. 1978, Ch. 794, in effect September 18, 1978, added the word "section" for the word "subdivision", and deleted subdivision (b). Stats. 1980, Ch. 1337, in effect January 1, 1981, added the third sentence. Stats. 1982, Ch. 734, in effect September 8, 1982, added "which create costs mandated by the state and do not contain a "sunset" provision as required by subdivision (b) of Section 2231.5 or (3)" after "(2)" in the first sentence, and made several minor grammatical changes in this section. Stats. 1985, Ch. 179, effective July 8, 1985, operative retroactively to January 1, 1985, deleted "(2) which create costs mandated by the state and do not contain a "sunset" provision as required by subdivision (b) of section 2231.5 or" after "2234 or", and renumbered former subsentence (3) as (2) in the first sentence. Stats. 1986, Ch. 879, effective January 1, 1987, substituted "that" for "such" after "enacted during", deleted "(1)" after "calendar year which", and substituted "or 2230 or Section 17561 or 17565of the Government Code that" for ", 2230, 2231, or 2234 or (2)" in the first sentence. Stats. 1995, Ch. 945, in effectJanuary 1, 1996, added subdivision letter designation (a) before first paragraph, and added subdivision (b).

* Article 3 was added by Stats. 1975, Ch. 486, p. 1000, in effect September 2, 1975.