2007 California Revenue and Taxation Code Article 7. Disposition Of Revenues

CA Codes (rtc:75.70-75.72)

75.70.  (a) Notwithstanding any other provision of law, for the 1983
-84 fiscal year, each county auditor shall allocate to all
elementary, high school, and unified school districts within the
county in proportion to each district's average daily attendance, as
certified by the Superintendent of Public Instruction for purposes of
the advance apportionment of state aid in the then current fiscal
year, without respect to the allocation of property tax revenues
pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, and
without respect to allocation and payment of funds as provided for in
subdivision (b) of Section 33670 of the Health and Safety Code, an
amount equal to the additional revenues generated by the  rate levied
pursuant to subdivision (a) of Section 1 of Article XIIIA of the
California Constitution applied to the increased assessments for the
current roll under this chapter.  Additional revenues generated by a
rate or rates levied in excess of the limitation prescribed by
subdivision (a) of Section 1 of Article XIIIA of the California
Constitution shall be allocated to the fund for which the tax rate or
rates were levied.
   (b) For the 1984-85 fiscal year, the county auditor shall, without
respect to  the allocation of property tax revenues pursuant to
Chapter 6 (commencing with Section 95) of Part 0.5, do all of the
following:
   (1) Make the allocation and payment of funds as provided in
Section 33670 of the Health and Safety Code.
   (2) Allocate to the county the amount determined pursuant to
Section 75.60.
   (3) Allocate to the county an amount equal to the total amount of
additional  revenues generated by the rate levied pursuant to
subdivision (a) of Section 1 of Article XIIIA of the California
Constitution applied to the increased assessments under this chapter,
less the amount determined pursuant to paragraphs (1) and (2), the
remainder multiplied by the county's property tax apportionment
factor determined pursuant to Section 97.5.
   (4) Allocate to each community college district and county
superintendent of schools within the county an amount equal to the
total amount of additional revenues generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIIIA of the
California Constitution applied to the increased assessments  under
this chapter, less the amount determined pursuant to paragraphs (1)
and (2), the remainder multiplied by each county superintendent of
schools' and community college district's property tax apportionment
factor determined pursuant to Section 97.5.
   (5) Allocate to each city within the county an amount equal to the
total amount of additional revenue generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIIIA of the
California Constitution applied to the increased assessments under
this chapter, less the amount determined pursuant to  paragraphs (1)
and (2), the remainder multiplied by each city's property tax
apportionment factor determined pursuant to Section 97.5.
   (6) Allocate to each special district within the county an amount
equal to the total amount of additional revenues generated by the
rate levied pursuant to subdivision (a) of Section 1 of Article XIIIA
of the California Constitution applied to the increased assessments
under this chapter, less the amount determined  pursuant to
paragraphs (1) and (2), the remainder multiplied by each special
district's property tax apportionment factor determined pursuant to
Section 97.5.  The amount allocated to each special district which is
governed by the board of supervisors of a county or whose governing
board is the same as the board of supervisors of a county, shall be
subject to Section 98.6.
   (7) Allocate the remaining revenues generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIIIA of the
California Constitution applied to the increased assessments under
this chapter to all elementary, high school, and unified school
districts within the county in proportion to each district's average
daily attendance, as certified by the Superintendent of Public
Instruction for purposes of the advance apportionment of state aid in
the then current fiscal year.
   (8) Allocate additional revenues generated by a rate levied in
excess of the  limitation prescribed by subdivision (a) of Section 1
of Article XIIIA of the California Constitution to the fund or funds
for which the tax rate or rates were levied.
   These allocations shall be made on a timely basis but no later
than 30 calendar days after the close of the preceding monthly or
four-weekly accounting period.
   (c) For the 1985-86 fiscal year, and each fiscal year thereafter,
the county auditor shall, without respect to the allocation of
property tax revenues pursuant to Chapter 6 (commencing with Section
95) of Part 0.5, do all of the following:
   (1) Make the allocation and payment of funds as provided in
Section 33670 of the Health and Safety Code.
   (2) Allocate and pay to the county an amount equal to the total
amount of additional revenues generated by the rate levied pursuant
to subdivision (a) of Section 1 of Article XIIIA of the California
Constitution applied to the increased assessments under this chapter,
less the amount determined pursuant to paragraph (1), the remainder
multiplied by the county's property tax apportionment factor
determined pursuant to Section 97.5.
   (3) Allocate and pay to each county superintendent of schools and
community college district within the county an amount equal to the
total amount of additional revenues generated by the rate levied
pursuant to subdivision (a) of Section  1 of Article XIIIA of the
California Constitution applied to the increased assessments  under
this chapter, less the amount determined pursuant to paragraph (1),
the remainder multiplied by each county superintendent of schools'
and community college district's property tax apportionment factor
determined pursuant to Section  97.5.
   (4) Allocate and pay to each city within the county an amount
equal to the total amount of additional revenues generated by the
rate levied pursuant to subdivision (a) of Section 1 of Article XIIIA
of the California Constitution applied to the increased assessments
under this chapter, less the amount determined pursuant to paragraph
(1), the remainder multiplied by each city's property tax
apportionment factor determined pursuant to Section 97.5.
   (5) Allocate and pay to each special district within the county an
amount equal to the total amount of additional revenues generated by
the rate levied pursuant to subdivision (a) of Section 1 of Article
XIIIA of the California Constitution  applied to the increased
assessments under this chapter, less the amount determined pursuant
to paragraph (1), the remainder multiplied by each special district's
  property tax apportionment factor determined pursuant to Section
97.5.  The amount allocated to each special district which is
governed by the board of supervisors of a county or whose governing
body is the same as the board of supervisors of a county, shall be
subject to Section 98.6.
   (6) Allocate and pay the remaining revenues generated by the rate
levied pursuant to subdivision (a) of Section 1 of Article XIIIA of
the California Constitution applied to the increased assessments
under this chapter to all elementary, high school, and unified school
districts within the county in proportion to each district's average
daily attendance, as certified by the Superintendent of Public
Instruction for the purposes of the advance apportionment of state
aid in the then current fiscal year.
   (7) Allocate and pay additional revenues generated by a rate
levied in excess of the limitation prescribed by subdivision (a) of
Section 1 of Article XIIIA of the California Constitution to the fund
or funds for which the tax rate or rates were levied.
   These allocations and payments shall be made on a timely basis but
no later than 30 calendar days after the close of the preceding
monthly or four-weekly accounting period.  For a county with a
population of 500,000 or less, the allocations may be made on a
biannual basis.
   (d) For purposes of the certification made by the Superintendent
of Public Instruction pursuant to subdivision (a), the average daily
attendance of the following districts shall be deemed to be zero:
   (1) In the case of multicounty districts, the portions of the
districts located other than in the county of control.
   (2) Any district which received two thousand four hundred dollars
(,400) or  one hundred twenty dollars (0) per average daily
attendance, whichever is greater, in the prior fiscal year.
   (e) The Superintendent of Public Instruction shall certify the
appropriate counts of average daily attendance pursuant to
subdivision (a) to each county auditor no later than July 15 of each
applicable fiscal year.
   (f) On or before November 15 and April 15, the auditor of each
county shall furnish to the Superintendent of Public Instruction the
estimated amount of tax receipts pursuant to this section of each
school district situated within his or her county.
   (g) In the event property tax revenues under this chapter are
generated by a change in ownership or completed new construction
which occurred on or before May 31, 1984, but are collected
subsequent to the 1983-84 fiscal year, the revenues for the current
roll shall be allocated to school districts as if they had been
collected and allocated during this 1983-84 fiscal year.  Any of the
aforementioned revenues which are collected in the 1984-85 fiscal
year shall be applied to school apportionments for the 1984-85 fiscal
year.


75.71.  Notwithstanding any other provision of law, the amounts
allocated pursuant to this chapter to a special district, other than
a special district governed by a county board of supervisors or whose
governing board is the same as the county board of supervisors,
shall not be reduced pursuant to Section 98.6 and shall be disbursed
directly to the district by the county auditor.



75.72.  Any penalties, costs, or other charges resulting from
delinquency of supplemental taxes shall be distributed pursuant to
Part 8 (commencing with Section 4651).