Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

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

Chapter 6. Allocation of Property Tax Revenue

Article 2. Basic Revenue Allocations

Section 96.19

96.19. County of Riverside allocations. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for each fiscal year to the 1999-2000 fiscal year, inclusive, are deemed to be correct. However, for the 2000-01 fiscal year and each fiscal year thereafter, property tax apportionment factors applied in allocating property tax revenues in the County of Riverside shall be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected and adjusted, pursuant to the review and recommendation of the Controller, as would be required in the absence of the preceding sentence.

History.—Added by Stats. 2000, Ch. 604 (AB 1615), in effect January 1, 2001.

Note.—Section 2 of Stats. 2000, Ch. 604 (AB 1615) provided that the Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution because of the unique difficulties faced by the County of Riverside in attempting in good faith to properly allocate property tax revenues pursuant to ambiguous legal requirements, and the uniquely severe fiscal and public service consequences that would be faced by the County of Riverside in the absence of the relief provided by this act.