2005 California Revenue and Taxation Code Sections 100-100.9 Article 6. Miscellaneous Provisions

100.  Notwithstanding any other provision of law, commencing with
the 1988-89 fiscal year, property tax assessed value attributable to
unitary and operating nonunitary property, as defined in Sections 723
and 723.1, that is assessed by the State Board of Equalization shall
be allocated by county as provided in Section 756, and the assessed
value and revenues attributable to that allocation shall be allocated
within each county as follows:
   (a) Each county shall establish one countywide tax rate area. The
assessed value of all unitary and operating nonunitary property shall
be assigned to this tax rate area.  No other property shall be
assigned to this tax rate area.
   (b) Property assigned to the tax rate area created by subdivision
(a) shall be taxed at a rate equal to the sum of the following two
rates:
   (1) A rate determined by dividing the county's total ad valorem
tax levies for the secured roll, including levies made pursuant to
Section 96.8, for the prior year, exclusive of levies for debt
service, by the county's total ad valorem secured roll assessed value
for the prior year.
   (2) A rate determined as follows:
   (A) By dividing the county's total ad valorem tax levies for
unitary and operating nonunitary property for the prior year debt
service only by the county's total unitary and operating nonunitary
assessed value for the prior year.
   (B) Beginning with the 1989-90 fiscal year, adjusting the rate
determined pursuant to subparagraph (A) by the percentage change
between the two preceding fiscal years in the county's ad valorem
debt service levy for the secured roll, not including unitary and
operating nonunitary debt service.
   (c) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
by the use of the tax rate determined in paragraph (1) of subdivision
(b) shall be allocated as follows:
   (1) For the 1988-89 fiscal year and each fiscal year thereafter,
each taxing jurisdiction shall be allocated an amount of property tax
revenue equal to 102 percent of the amount of the aggregate property
tax revenue it received from all unitary and operating nonunitary
property in the prior fiscal year, exclusive of revenue attributable
to levies for debt service.
   (2) If the amount of property tax revenue available for allocation
in the current fiscal year is insufficient to make the allocations
required by paragraph (1), the amount of revenue to be allocated to
each taxing jurisdiction shall be prorated based on a factor
determined by dividing the total amount of property tax revenue
available to all taxing jurisdictions from unitary and operating
nonunitary property in the current year, exclusive of revenue
attributable to levies for debt service, by the total amount of
property tax revenue received by all taxing jurisdictions from
unitary and operating nonunitary property in the prior fiscal year,
exclusive of revenue attributable to levies for debt service.
   (3) If the amount of property tax revenue available for allocation
to all taxing jurisdictions in the current fiscal year from unitary
and operating nonunitary property, exclusive of revenue attributable
to levies for debt service, exceeds 102 percent of the property tax
revenue received by all taxing jurisdictions from all unitary and
operating nonunitary property in the prior fiscal year, exclusive of
revenue attributable to levies for debt service, the amount of
revenue in excess of 102 percent shall be allocated to all taxing
jurisdictions in the county by a ratio determined by dividing each
taxing jurisdiction's share of the county's total ad valorem tax
levies for the secured roll for the prior year, exclusive of levies
for debt service, by the county's total ad valorem tax levies for the
secured roll for the prior year, exclusive of levies for debt
service.
   (d) The property tax revenue derived from the assessed value
assigned to the countywide tax rate area pursuant to subdivision (a)
by the use of the tax rate determined in paragraph (2) of subdivision
(b) shall be allocated as follows:
   (1) An amount shall be computed for each taxing jurisdiction and
shall be determined by multiplying the amounts required in the
current year pursuant to subdivisions (a) and (c) of Section 93 by
that percentage that shall be determined by dividing the amount of
property tax revenue the jurisdiction received in the prior year from
unitary property and operating nonunitary property by the total
amount of property tax revenue the jurisdiction received in the prior
year from all property.
   (2) The amount of property tax revenue available for allocation
pursuant to this subdivision shall be allocated among taxing
jurisdictions in the proportion that the amount computed for each
taxing jurisdiction pursuant to paragraph (1) bears to the total
amount computed pursuant to paragraph (1) for all taxing
jurisdictions.
   (3) If a taxing jurisdiction is levying a tax rate for debt
service for the first time in the current fiscal year, for purposes
of determining the percentage specified in paragraph (1), that
percentage shall be the percentage determined by dividing the amount
of property tax revenue received by that taxing jurisdiction in the
prior year pursuant to subdivision (c) from unitary and operating
nonunitary property by the total amount of property tax revenue
received by that taxing jurisdiction in the prior year from all
property within the taxing jurisdiction.
   (e) For purposes of this section:
   (1) "The county's total ad valorem tax levies for the secured roll"
means all ad valorem tax levies for the county's secured roll,
including the general tax levy, levies for debt service (including
land only and land and improvement rates), and levies for
redevelopment agencies.
   (2) "The county's total ad valorem secured roll" means the county'
s local roll, after all exemptions except the homeowner's exemption,
and the county's utility roll.
   (3) "Taxing jurisdiction" includes a redevelopment agency.
   (4) In a county of the second class, for the 1992-93 fiscal year
and each fiscal year thereafter, "taxing jurisdiction" includes that
fund that has been designated by the auditor as the "Unallocated
Residual Public Utility Tax Fund."  All revenues allocated to that
fund pursuant to this section shall be deposited in that fund and
shall be distributed as follows:
   (A) For the 1992-93 fiscal year to the 1996-97 fiscal year,
inclusive, at the discretion of the county board of supervisors.
   (B) For the 1997-98 fiscal year, 100 percent to the Orange County
Fire Authority.
   (C) For the 1998-99 fiscal year and each fiscal year thereafter,
in accordance with the following schedule:
   (i) Fifty-seven and forty-seven hundredths percent to the Orange
County Fire Authority.
   (ii) Forty-one and forty-seven hundredths percent to the Orange
County Library District.
   (iii) Forty-eight hundredths percent to the Buena Park Library
District.
   (iv) Fifty-eight hundredths percent to the Placentia Library
District.
   (f) The assessed value of the unitary and operating nonunitary
property shall be kept separate for each state assessee throughout
the allocation process.
   (g) Each state assessee shall be issued only one tax bill for all
unitary and operating nonunitary property within the county.
   (h) This section does not apply to unitary property of regulated
railway companies.
   (i) This section does not apply to property that on July 1, 1987,
was undeveloped and owned by a utility and located within a city,
county, or city and county that adopts a resolution stating that the
property is subject to a development plan or agreement and that this
section shall not apply to that property, and the city, county, or
city and county transmits a copy of that resolution, including a
legal description of the property, to the State Board of Equalization
and the county's auditor-controller prior to January 1, 1988.
   (j) (1) For property that on July 1, 1990, was undeveloped and
owned by a utility and that is located within a city, county, or city
and county that adopts a resolution stating that the property is
subject to a development plan or agreement and that this subdivision
applies to that property, and the city, county, or city and county
transmits a copy of that resolution, including a legal description of
the property, to the county auditor prior to August 1, 1991, the
allocation of property tax revenues derived with respect to that
property pursuant to Sections 96.1, 96.2, 97.31, 98, 98.01, and
98.04, shall be subject to the allocation required by paragraph (2).
   (2) The county auditor shall annually allocate to a city, county,
or city and county, that has adopted and transmitted a resolution
pursuant to paragraph (1), the amount of property tax revenues
derived with respect to the property described in paragraph (1) that
would be allocated to that city, county, or city and county if that
property were subject to assessment by the county assessor. In order
to provide the allocations required by this paragraph, the county
auditor shall make any necessary pro rata reductions in allocations
to local agencies other than that city, county, or city and county
adopting and transmitting a resolution pursuant to paragraph (1), of
property tax revenues derived with respect to the property described
in paragraph (1).
   (k) (1) For property subject to this section that is owned by a
utility that serves no more than two counties and is located within a
city, county, or city and county that adopts a resolution stating
that the property is subject to a development plan or agreement for
new construction and the city, county, or city and county transmits a
copy of that resolution, including a legal description of the
property, to the State Board of Equalization and the county auditor
prior to January 1, 2006, the allocation of property tax revenues
derived with respect to that property pursuant to Sections 96.1,
97.31, 98, 98.01, and 98.04, shall be subject to the requirements of
paragraph (2).
   (2) If the city, county, or city and county has adopted and
transmitted a resolution pursuant to paragraph (1), the county
auditor shall annually allocate the property tax revenue attributable
to the new construction described in the development plan or
agreement, as if that new construction were subject to assessment by
the county assessor, according to the following formula:
   (A) An amount of property tax revenue to school entities, as
defined in subdivision (f) of Section 95, equivalent to the same
percentage the school entities received in the prior fiscal year of
the property tax revenues paid by the utility in the county in which
the property described in paragraph (1) is located.
   (B) An amount of property tax revenue to the county in which the
property is located equivalent to the same percentage the county
received in the prior fiscal year of the property tax revenues paid
by the utility in the county in which the property described in
paragraph (1) is located. The county shall distribute those property
tax revenues to the county general fund, the county library district,
the county flood control district, the county sanitation districts,
and the county service areas.
   (C) The property tax revenue remaining after the allocations
described in subparagraphs (A) and (B) are made shall be distributed
to the city in which the property described in paragraph (1) is
located.
   (3) In order to provide the allocations required by paragraph (2),
the county auditor shall make any necessary pro rata reductions in
allocations of property taxes attributable to the property specified
in paragraph (1) to jurisdictions other than those receiving an
allocation under paragraph (2).
100.01.  Commencing with the 1995-96 fiscal year, the aggregate
assessed value  of all county-assessed property rights or interests
as described in Section 401.8 shall be assigned to a separate,
countywide tax rate area.  The tax rate to be applied to this
assessed value shall be the sum of the two rates determined pursuant
to subdivision (b) of Section 100, and the property tax revenues so
derived shall be allocated in accordance with the allocation
procedures set forth in subdivisions (c) and (d) of Section 100.
100.1.  Notwithstanding any other provision of law, commencing with
the 1988-89 fiscal year, property tax assessed value attributable to
unitary property, as defined in Section 723, of a regulated railway
company that is assessed by the State Board of Equalization, shall be
allocated to tax rate areas as follows:
   (a) Each tax rate area shall receive an amount of assessed value
equal to the amount of assessed value received in the prior fiscal
year adjusted for changes in track mileage unless the total amount of
assessed value to be allocated is insufficient, in which case, each
tax rate area shall receive a pro rata share of the amount it
received in the prior fiscal year adjusted for changes in track
mileage.
   (b) If the total amount of assessed value to be allocated is
greater than the amount of assessed value allocated in the prior
fiscal year adjusted for changes in track mileage, each tax rate area
shall receive a pro rata share of the amount in excess of the prior
year's assessed value of the regulated railway company adjusted for
track mileage.
   (c) If a tax rate area is divided, the prior fiscal year amount of
assessed value of the unitary property of the regulated railway
company shall be divided among the resulting tax rate areas in the
same proportion that the track mileage on unitary property is divided
among the resulting tax rate areas.
   (d) The assessed value allocated to each tax rate area under
subdivision (a), (b), or (c) shall be further allocated between land,
improvements, and personal property in the same proportion as
existed for each regulated railway company statewide in the 1987-88
assessment year.
   (e) For purposes of this section:
   (1) "The amount of assessed value received in the prior fiscal
year adjusted for changes in track mileage" means the prior year's
amount of assessed value in each tax rate area after it has been
adjusted upward or downward in direct proportion to the change in the
amount of track mileage on unitary property in the current year over
the prior year.
   (2) "Track mileage" means the number of miles of track adjusted to
reflect the relative importance of mainline, branch, and other
track.
100.2.  Supplemental property tax revenues for 1985-86 and each year
thereafter, generated by Sections 75 to 75.80, inclusive, shall be
apportioned using the property tax apportionment factors for the
current year.
100.3.  Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1993-94 fiscal year
only, deposit those property tax revenues that would otherwise be
allocated to enterprise special districts in a Supplemental
Allocation Fund.  The county board of supervisors shall allocate
moneys in the fund for the 1993-94 fiscal year only to either
enterprise special districts or the County Library Fund.
100.3.  Notwithstanding any other provision of this chapter, in the
County of Santa Cruz, the auditor shall, for the 1997-98 and future
fiscal years, upon the written mutual agreement of the county and an
enterprise district, deposit those property tax revenues that would
otherwise be allocated to that enterprise special district in a
Supplemental Allocation Fund.  The county board of supervisors shall
allocate moneys in the fund to either enterprise special districts or
the county's parks and recreation special district listed as County
Service Area Number 11 in the State Controller's Annual Report of
Financial Transactions concerning Special Districts of California,
Fiscal Year 1994-95.  A written mutual agreement as described in this
section may terminate upon a specified date, on or after which all
revenues that would be otherwise subject to that agreement shall
instead be allocated to the enterprise special district, unless the
term of the agreement is extended, or a new written mutual agreement
is entered into by the county and the enterprise special district,
prior to that specified date.
100.4.  Notwithstanding any other provision of law, the allocations
and apportionments made in a County of the Eighteenth Class of
revenues generated by Sections 75 to 75.80, inclusive, for fiscal
years to the 1999-2000 fiscal year, inclusive, are deemed to be
correct.
100.6.  (a) For the 1989-90 and 1990-91 fiscal years, property tax
revenue shall be allocated by the Sacramento County Auditor to
special districts, as defined in subdivision (b), consistent with the
holding of American River Fire Protection District v. Board of
Supervisors (1989), 211 Cal. App. 3d 1076, and as implemented in
American River Fire Protection District, et al. v. Board of
Supervisors of the County of Sacramento, et al., Sacramento Superior
Court Case No. 431637, and for the 1991-92 fiscal year and each
fiscal year thereafter, shall be allocated pursuant to subdivisions
(c), (d), and (e).
   (b) The amount allocated for the 1990-91 fiscal year and each
fiscal year thereafter pursuant to Section 96 or 96.1 or their
predecessor sections, and Section 96.5 or its predecessor section to
a special district, as defined in Article 1 (commencing with Section
2201) of Chapter 3 of Part 4, including that portion of any
multicounty district located within the County of Sacramento, and the
amount allocated pursuant to Section 75.70 to a special district
which is governed by the Board of Supervisors of Sacramento County or
whose governing body is the same as the Board of Supervisors of
Sacramento County, shall be governed by this section.
   (c) For the 1991-92 fiscal year, the amount of property tax
revenue that would otherwise be allocated to the special districts
described in subdivision (b) pursuant to Section 75.70, or Section 96
or 96.1 or their predecessor sections, and Section 96.5 or its
predecessor section, shall be reduced or otherwise adjusted by the
difference between the following amounts:
   (1) The reduction, if any, made to the amount of property tax
revenues allocated to each special district pursuant to former
Section 98.6 in the 1990-91 fiscal year as determined by the
Sacramento County Auditor.
   (2) The allocations approved by the Board of Supervisors of
Sacramento County to each special district pursuant to former Section
98.6 in the 1990-91 fiscal year.
   (d) Notwithstanding any other provision of law, for the 1992-93
fiscal year and each fiscal year thereafter, the Sacramento County
Auditor shall allocate to the special districts described in
subdivision (b) the total amount of property tax revenue allocated in
the prior fiscal year as calculated in subdivisions (c) and (e).
   (e) Notwithstanding subdivisions (a) and (b) of Section 96 or its
predecessor section, for the 1991-92 fiscal year and each fiscal year
thereafter, the annual tax increment as defined in subdivision (c)
of Section 96.1 or its predecessor section for the special districts
described in subdivision (b) in each tax rate area shall be the sum
of the following amounts:
   (1) Each special district's share of property tax revenues in each
of the tax rate areas within their respective jurisdictions without
regard to this subdivision.
   (2) The ratio of the amount determined for each special district
in subdivision (c) and the special district's property tax revenue
for the 1990-91 fiscal year, multiplied by the special district's
share of property tax revenues in each tax rate area for the 1990-91
fiscal year.
   (f) Notwithstanding any other provision of law, this section shall
not be operative in the 1993-94 fiscal year.
100.7.  Notwithstanding any other law, commencing with the 1999-2000
fiscal year, the apportionment of property tax revenues in the
County of San Bernardino shall be modified as follows:
   (a) The auditor shall apportion an amount of property tax revenues
to the Victor Valley Economic Development Authority that is equal to
the amount that would be allocated to that authority if the base
year for the George Air Force Base Project Area was changed to the
1997-98 fiscal year for purposes of Part 1 (commencing with Section
33000) of Division 24 of the Health and Safety Code.
   (b) The auditor shall reduce the amount of property tax revenues
apportioned to all other jurisdictions within the George Air Force
Base Project Area on a pro rata basis in an amount equal to the
amount apportioned under subdivision (a).
   (c) On or before June 30, 2004, and on or before June 30 of each
fifth year thereafter, the Victor Valley Economic Development
Authority shall remit to the Controller an amount of money equal to
the amount of the increased aid provided by the state to school
entities as a result of this section, plus interest.  The interest
shall accrue until the payment is made.  The rate of interest shall
be the rate of interest on the bonds of the authority.  If there are
no bonds, the rate of interest shall be the rate of interest earned
by the Pooled Money Investment Board.  The Department of Finance
shall determine the amount to be remitted, after consultation with
the authority.
100.9.  (a) Notwithstanding any other provision of law and except as
provided in subdivision (b), for the 2003-04 fiscal year and each
fiscal year thereafter, all of the following apply:
   (1) The property tax assessed value of an electric generation
facility that is assessed by the State Board of Equalization shall be
allocated entirely to the county in which the facility is located,
and shall be allocated to that tax rate area in the county in which
the property is located.
   (2) The tax rate applied to the assessed value allocated pursuant
to paragraph (1) shall be the rate calculated pursuant to Section 93.
   (3) The revenues derived from the application of the tax rate to
the assessed value allocated to a tax rate area pursuant to paragraph
(1) shall be allocated among the jurisdictions in that tax rate
area, in those same percentage shares that property tax revenues
derived from locally assessed property are allocated to those
jurisdictions in that tax rate area, subject to any allocation and
payment of funds as provided in subdivision (b) of Section 33670 of
the Health and Safety Code, and subject to any modifications or
adjustments pursuant to Sections 99 and 99.2.
   (b) Subdivision (a) does not apply to the assessed value or the
revenues derived from that assessed value from either of the
following:
   (1) An electric generation facility that was constructed pursuant
to a certificate of public convenience and necessity issued by the
California Public Utilities Commission to the company that presently
owns the facility.
   (2) An electric generation facility that is owned by a company
that is a state assessee for reasons other than its ownership of the
generation facility or its ownership of pipelines, flumes, canals,
ditches, or aqueducts lying within two or more counties.