Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 6.5. Reimbursement for County Costs*

Section 75.60

75.60. Allocation for administration. (a) Notwithstanding any other provision of law, the board of supervisors of an eligible county or city and county, upon the adoption of a method identifying the actual administrative costs associated with the supplemental assessment roll, may direct the county auditor to allocate to the county or city and county, prior to the allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) and prior to the allocation made pursuant to Section 75.70, an amount equal to the actual administrative costs, but not to exceed 5 percent of the revenues that have been collected on or after January 1, 1987, due to the assessments under this chapter. Those revenues shall be used solely for the purpose of administration of this chapter, regardless of the date those costs are incurred.

(b) For purposes of this section:

(1) "Actual administrative costs" includes only those direct costs for administration, data processing, collection, and appeal that are incurred by county auditors, assessors, and tax collectors. "Actual administrative costs" also includes those indirect costs for administration, data processing, collections, and appeal that are incurred by county auditors, assessors, and tax collectors and are allowed by state and federal audit standards pursuant to the A-87 Cost Allocation Program.

(2) "Eligible county or city and county" means a county or city and county that has been certified by the State Board of Equalization as an eligible county or city and county. The State Board of Equalization shall certify a county or city and county as an eligible county or city and county only if both of the following are determined to exist:

(A) The average assessment level in the county or city and county is at least 95 percent of the assessment level required by statute, as determined by the board's most recent survey of that county or city and county performed pursuant to Section 15640 of the Government Code.

(B) For any survey of a county assessment roll for the 1996–97 fiscal year and each year thereafter, the sum of the absolute values of the differences from the statutorily required assessment level described in subparagraph (A) does not exceed 7.5 percent of the total amount of the county's or city and county's statutorily required assessed value, as determined pursuant to the board's survey described in subparagraph (A).

(3) Each certification of a county or city and county shall be valid only until the next survey made by the board. If a county or city and county has been certified following a survey that includes a sampling of assessments, the board may continue to certify that county or city and county following a survey that does not include sampling if the board finds in the survey conducted without sampling that there are no significant assessment problems in the county or city and county. The board shall, by regulation, define "significant assessment problems" for purposes of this section, and that definition shall include objective standards to measure performance. If the board finds in the survey conducted without sampling that significant assessment problems exist, the board shall conduct a sampling of assessments in that county or city and county to determine if it is an eligible county or city and county. If a county or city and county is not certified by the board, it may request a new survey in advance of the regularly scheduled survey, provided that it agrees to pay for the cost of the survey.

History.—Stats. 1984, Ch. 946, in effect September 10, 1984, added ", regardless of the date . . . incurred." after "chapter" in the second sentence. Stats. 1986, Ch. 1457, effective January 1, 1987, added the subdivision letters; substituted "the board of supervisors of an eligible county, upon the adoption of a method identifying the actual administrative costs associated with the supplemental assessment roll," for "for the 1983–84 and 1984–85 fiscal years, the county board of supervisors" after "law," added "equal to the actual administrative costs, but" after "amount", and substituted "which have been collected due to" after "revenues" in the first sentence of subdivision (a); and added subdivision (b). Stats. 1988, Ch. 560, in effect January 1, 1989, deleted "additional" after "percent of the", added "on or after January 1, 1987," after "collected", and deleted "increased" after "due to the" in the first sentence of subdivision (a); and added the second sentence to subdivision (b)(1). Stats. 1995, Ch. 498, in effect January 1, 1996, deleted former first sentence of paragraph (2) of subdivision (b) which provided, " 'Eligible county' means a county which has been certified by the State Board of Equalization as an eligible county."; substituted "both of . . . to exist" for "the" after "only if" in the first sentence of paragraph (2); created new subparagraph (A) with the balance of the first sentence beginning with "the average" and substituted "The" for "the" before "average", therein; deleted "level of" after "average", added "level" after "assessment", substituted "95" for "90" after "at least", substituted "board's most recent" for "board in the" after "determined by the", substituted "of that county performed" for "made" after "survey", and deleted balance of former second sentence after "Government Code" in subparagraph (A) of paragraph (2); deleted former third sentence in subparagraph (A) of paragraph (2) which provided, "Each certification of a county shall be used only until the next survey made by the board; deleted former fourth sentence in subparagraph (A) of paragraph (2) which provided, "If a county is not certified by the board, it may request a new survey in advance of the regularly scheduled survey, provided that it agrees to pay for the cost of that survey"; and added subparagraph (B) to paragraph (2) of subdivision (b). Stats. 1996, Ch. 171, in effect July 17, 1996, added the first sentence of paragraph (2) of subdivision (b); added "For any survey of a county assessment roll for the 1996–97 fiscal year thereafter," before the former first sentence of subdivision (b)(2)(B), and substituted "the sum" for "The sum" after "thereafter" in subparagraph (B) of paragraph (2) of subdivision (b); and added the third paragraph. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "county or city and county" for "county" throughout the text; and numbered the former third paragraph as paragraph (3) of subdivision (b), and added the second, third, and fourth sentences thereof.

Note.—See note following Section 75.

* Article 6.5 was added by Stats. 1983, Ch. 1102, in effect September 27, 1983.