Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
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
97.361. County allocation reductions; supplemental roll. Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that county's designated fiscal year, as defined in Section 97.36, may not be so applied in a later fiscal year, regardless of any increase in the amount of revenues allocated in that county to qualifying school entities as a result of the county's adoption of the alternate procedure for the distribution of property tax levies authorized by Chapter 2 (commencing with Section 4701) of Part 8.
History.—Added by Stats. 1998, Ch. 528 (AB 1782) in effect January 1, 1999.