Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
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
97.75. County services; city reimbursement fee. Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on a city, nor reduce a city's allocation of ad valorem property tax revenue, in reimbursement for the services performed by the county under Sections 97.68 and 97.70. For the 2006–07 fiscal year and each fiscal year thereafter, a county may impose a fee, charge, or other levy on a city for these services, but the fee, charge, or other levy shall not exceed the actual cost of providing these services.
History.—Added by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004.