Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 6. Distribution

5451. Method of distribution. The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961.

5452. One-third each to city, school districts, and county. If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school districts, and one-third to the county.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961.

5453. One-half each to school districts and county. If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and one-half to the county.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961.

5454. Equal distribution between elementary and high school districts. If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided equally between the elementary school district and the high school district.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961.

5455. Legislative purpose; excludes other educational districts. It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts supporting high schools, excluding all other educational districts.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961.

5456. Details of distribution method supplied by county auditor. The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.

History.—Added by Stats. 1961, p. 3683, in effect September 15, 1961. Stats. 1980, Ch. 202, in effect January 1, 1981, deleted "shall be approved by the board of supervisors" after "auditor".

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