Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceed

Section 4702

4702. Adoption and discontinuance. (a) The procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later than July 15th of the fiscal year for which it is to first apply and shall thereafter remain in effect unless the board orders its discontinuance or unless, prior to the commencement of any subsequent fiscal year, the board receives a petition for its discontinuance joined in by resolutions duly adopted by the governing boards of not less than two-thirds of the participating revenue districts in the county, in which event the board shall order discontinuance of the procedure effective at the commencement of the subsequent fiscal year.

(b) Notwithstanding subdivision (a), for the 1993–94 and 1994–95 fiscal years only, the procedure authorized by this chapter may be placed in effect in any county by resolution of the board of supervisors of that county adopted not later than October 15 of the relevant fiscal year, and shall remain in effect unless otherwise discontinued in accordance with the provisions of this chapter.

History.—Added by Stats. 1949, p. 2386, in effect October 1, 1949. Stats. 1983, Ch. 407, in effect January 1, 1984, added "participating" after "two-thirds of the". Stats. 1993, Ch. 130, in effect July 19, 1993, added subdivision letter (a) before "The" in the first sentence, substituted "orders" for "shall order" after "board", and substituted "receives" for "shall receive" after "board" therein; and added subdivision (b). Stats. 1994, Ch. 1166, in effect September 30, 1994, added "and 1994–95" after "the 1993–94", substituted "years" for "year" after "fiscal", and substituted "of the relevant fiscal year," for "1993," after "October 15" in subdivision (b).

Construction.—Adoption of the method by a county prior to July 15, namely January 3, of the fiscal year for which it is to first apply, is proper. Corrie v. Contra Costa County, 110 Cal.App.2d 210.