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 6. Allocation of Property Tax Revenue

Article 3. Revenue Allocation Shifts for Education

Section 97.36

97.36. County allocation reductions. (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified county that is attributable in that fiscal year to the reduction determined for that county for the 1993–94 fiscal year pursuant to paragraph (1) of subdivision (a) of Section 97.3 or its predecessor section shall be reduced by the amount of any increased revenues, allocated in the designated fiscal year in that county to a "qualifying school entity" as defined in paragraph (5) of subdivision (a) of Section 97.3 or its predecessor section, that would not have been so allocated but for that county being a qualified county.

(b) For purposes of this section:

(1) A "qualified county" means a county or city or county that has first implemented for the 1994–95 or any subsequent fiscal year the alternative procedure for the distribution of property tax levies that is authorized by Chapter 2 (commencing with Section 4701) of Part 8.

(2) For purposes of this section, "designated fiscal year" means the fiscal year in which the relevant qualified county first implemented the alternative method for the distribution of property tax levies that is authorized by Chapter 2 (commencing with Section 4701) of Part 8.

History.—Stats. 1996, Ch. 1058, in effect September 30, 1996, added "(a)" before "Notwithstanding" in the first sentence, substituted "designated" for "1994–95" after "for the", added "in that fiscal year" after "attributable", and substituted "designated" for "1994–1995" after "allocated in the" in subdivision (a); added (b) before "For purposes" in the former second sentence and substituted "section:" for "section," after "this"; substituted "(1)A" for "a" after "section:", and added "or any subsequent" after "1994–95" in paragraph (2) to subdivision (b).