2007 California Education Code Article 1. Maximum Tax Rates

CA Codes (edc:2509)

2509.  (a) Whenever a county board of supervisors adopts the
provisions of Section 1080 or 42649 and thereby transfers certain
duties of the county auditor to the county superintendent of schools
as provided therein, the revenue limit amount computed pursuant to
subdivision (a) of Section 2551 for that county superintendent of
schools shall, commencing with the fiscal year in which the effective
date of the transfer occurs, be increased by an amount equivalent to
the expenditures from the county general fund used to provide those
services of the county auditor in the fiscal year immediately prior
to the date of the transfer of functions to the county superintendent
of schools. The amount of the increase shall be mutually agreed upon
by both the county board of supervisors and the county
superintendent of schools, as required by subdivision (a) of Section
3 of Article XIIIB of the California Constitution.  The
Superintendent of Public Instruction shall adjust the revenue limit
computed pursuant to subdivision (a) of Section 2551 prior to the
application of the inflation allowance specified in Section 2557.
   (b) Commencing with the fiscal year in which the effective date of
the transfer occurs, the county auditor shall, from the county's
allocation of taxes, add to the allocation of taxes to the county
superintendent of schools, computed pursuant to Chapter 6 (commencing
with Section 95) of Part 0.5 of the Revenue and Taxation Code,  an
amount equal to the amount of the increase agreed upon pursuant to
subdivision (a), increased by the percentage growth in the taxable
assessed value from the equalized assessment roll for the county, for
the fiscal year in which the effective date of the transfer occurs,
as compared to the fiscal year prior to the transfer.  In each fiscal
year thereafter, the amount to be added to the allocation of taxes
to the county superintendent of schools shall be the amount added
pursuant to this subdivision in the prior fiscal year, increased by
the percentage growth in the taxable assessed value from the
equalized assessment roll for the county for the then current fiscal
year, as compared to the prior fiscal year.