2007 California Revenue and Taxation Code Article 2. Basic Revenue Allocations

CA Codes (rtc:96-96.81)

96.  For the 1979-80 fiscal year only, property tax revenues shall
be apportioned to each jurisdiction pursuant to this section and
Section 96.2 or their predecessors by the county auditor, subject to
the allocation and payment of funds as provided for in subdivision
(b) of Section 33670 of the Health and Safety Code, as follows:
   (a) For each tax rate area, each local agency shall be allocated
an amount of property tax revenue equal to the sum of the amount of
property tax revenue allocated pursuant to Section 26912 of the
Government Code to each local agency for the 1978-79 fiscal year, as
allocated to that tax rate area pursuant to paragraph (1) of
subdivision (f) of former Section 98, modified by any adjustments
required by Section 99, and the amount of state assistance payments
allocated to that tax rate area pursuant to paragraph (2) of
subdivision (f) of Section 96.5.
   (b) The auditor shall determine the school entities' share of the
1979-80 property tax revenue by subtracting the state assistance
payments allocated to local agencies within the county for the
1978-79 fiscal year from the aggregate amount of property tax revenue
allocated pursuant to Section 26912 of the Government  Code to all
school entities within the county for the 1978-79 fiscal year.  The
amount of the difference shall be the school entities' share of
property taxes for fiscal year 1979-80, and shall be allocated to the
school entities in the same proportion as the allocation made to
those entities for the 1978-79 fiscal year.  The amount for each
school entity shall be allocated among its tax rate areas pursuant to
paragraph (3) of subdivision (f) of Section 96.5.
   (c) The difference between the total amount of property tax
revenue and the amounts allocated pursuant to subdivisions (a) and
(b) shall be allocated pursuant to Section 96.5.
   (d) For the purposes of computing property tax allocations for the
1978-79 fiscal year and each year thereafter, the county auditor
shall recompute the 1978-79 property tax allocation for any city that
levied a utility users' tax prior to 1978 but repealed that tax
prior to December 31, 1977.  For these cities, the term "property tax
revenues for the 1975-76, 1976-77, and 1977-78 fiscal years" shall
be deemed to include the aggregate of property tax and utility users'
tax for those respective years.



96.1.  (a) Except as otherwise provided in Article 3 (commencing
with Section 97), and in Article 4 (commencing with Section 98), for
the 1980-81 fiscal year and each fiscal year thereafter, property tax
revenues shall be apportioned to each jurisdiction pursuant to this
section and Section 96.2 by the county auditor, subject to allocation
and payment of funds as provided for in subdivision (b) of Section
33670 of the Health and Safety Code, to each jurisdiction in the
following manner:
   (1) For each tax rate area, each jurisdiction shall be allocated
an amount of property tax revenue equal to the amount of property tax
revenue allocated pursuant to this chapter to each jurisdiction in
the prior fiscal year, modified by any adjustments required by
Section 99 or 99.02.
   (2) The difference between the total amount of property tax
revenue and the amounts allocated pursuant to paragraph (1) shall be
allocated pursuant to Section 96.5, and shall be known as the "annual
tax increment."
   (3) For purposes of this section, the amount of property tax
revenue referred to in paragraph (1) shall not include amounts
generated by the increased assessments under Chapter 3.5 (commencing
with Section 75).
   (b) Any allocation of property tax revenue that was subjected to a
prior completed audit by the Controller, pursuant to the
requirements of Section 12468 of the Government Code, where all
findings have been resolved, shall be deemed correct.
   (c) (1) Guidelines for legislation implementation issued and
determined necessary by the State Association of County Auditors, and
when adopted as regulations by either the Controller or the
Department of Finance pursuant to Chapter 3.5 (commencing with
Section 11340) of Part 1 of Division 3 of Title 2 of the Government
Code, shall be considered an authoritative source deemed correct
until some future clarification by legislation or court decision.
   (2) If a county auditor knowingly does not follow the guidelines
referred to in paragraph (1), that county auditor shall inform the
Controller of the reason or reasons for not following the guidelines.
  If the Controller disagrees with the stated reason or reasons for
not following the guidelines, the provisions of paragraph (3) do not
apply.
   (3) If, by audit begun on or after July 1, 2001, or discovery by
an entity on or after July 1, 2001, it is determined that an
allocation method is required to be adjusted and a reallocation is
required for previous fiscal years, the cumulative reallocation or
adjustment may not exceed 1 percent of the total amount levied at a 1
percent rate of the current year's original secured tax roll.  The
reallocation shall be completed in equal increments within the
following three fiscal years, or as negotiated with the Controller in
the case of reallocation to the Educational Revenue Augmentation
Fund or school entities.
   (4) If it is determined that an allocation method is required to
be adjusted as provided in paragraph (3), the county auditor shall,
in the fiscal year following the fiscal year in which this
determination is made, correct the allocation method in accordance
with statute.


96.15.  (a) Notwithstanding any other provision of this chapter, in
the event a qualifying city as defined in subdivision (d) of Section
98 or subdivision (f) of Section 98.02 becomes the successor agency
to a special district as a result of a merger described in Section
57087.3 of the Government Code, the auditor shall allocate to that
qualifying city, in addition to any other amount of ad valorem
property tax revenue required to be allocated to that city pursuant
to this chapter, the amount of ad valorem property tax revenue that
otherwise would be allocated to that district pursuant to this
article.
   (b) It is the intent of the Legislature in enacting this section
to confirm and clarify a county auditor's duty and authority,
established by subdivision (d) of Section 57087.3 of the Government
Code, to allocate to a qualifying city the ad valorem property tax
revenue of a subsidiary district that has been merged with the city.



96.16.  (a) Notwithstanding any other provisions of this chapter, in
the County of Orange, for the 1996-97 fiscal year, the amount of
property tax revenue deemed allocated in the prior fiscal year to a
flood control district or a harbors, beaches and parks fund shall be
reduced by four million dollars (,000,000) each, and the amount of
property tax revenue deemed allocated in the prior fiscal year to the
county shall be increased by an amount equal to the combined amount
of those reductions.  For each of the 1997-98 to 2015-16 fiscal
years, inclusive, the auditor shall allocate property tax revenues in
those amounts that fully reflect the modifications required by the
preceding sentence.
   (b) For the 2016-17 fiscal year and each fiscal year thereafter,
the auditor shall allocate property tax revenues in those amounts
that would be determined if subdivision (a) had not applied to any
prior fiscal year.
   (c) This section shall not take effect unless and until (1) a plan
of adjustment is confirmed in Case No. SA-94-22272-JR in the United
States Bankruptcy Court for the Central District of California or (2)
a trustee is appointed pursuant to Chapter 10 (commencing with
Section 30400) of Division 3 of Title 3 of the Government Code.



96.165.  (a) Notwithstanding any other provision of this chapter,
for each fiscal year for which this section is operative, the auditor
for a county of the second class shall determine those amounts of ad
valorem property tax revenue deemed allocated in the prior fiscal
year to jurisdictions within that county in those amounts that would
be determined if all of the following were true:
   (1) Chapter 745 of the Statutes of 1995 had not been enacted.
   (2) The amount of ad valorem property tax revenue allocated in the
1995-96 fiscal year to a flood control district or a harbors,
beaches, and parks fund was reduced by four million dollars
(,000,000).
   (3) The amount of ad valorem property tax revenue allocated in the
1995-96 fiscal year was increased by the total amount of the
reductions specified by paragraph (2).
   (b) (1) For the fiscal year after the last fiscal year for which
this section is operative, the auditor for a county of the second
class shall allocate ad valorem property tax revenues to
jurisdictions within the county in those amounts that would be
determined if subdivision (a) had never applied to any preceding
fiscal year.
   (2) Notwithstanding any other provision of this section, no action
shall be taken pursuant to this section that adversely affects any
flood control project with respect to the Santa Ana River.
   (c) This section is operative for each fiscal year beginning after
the date on which a court of appellate jurisdiction renders a final
determination invalidating Chapter 745 of the Statutes of 1995, and
is inoperative for each fiscal year beginning after the date on which
the Department of Finance determines that the amounts of property
tax revenue transfers to a county of the second class made pursuant
to Chapter 745 of the Statutes of 1995, and not repaid, together with
the amounts of property tax revenue transfers to a county of the
second class made pursuant to this section, equal the amounts of
property tax revenue transfers to a county of the second class that
would have been made pursuant to Chapter 745 of the Statutes of 1995
had it remained in full force and effect.


96.18.  (a) (1) Notwithstanding any other provision of this chapter,
the Auditor for the County of San Diego shall, in allocating ad
valorem property tax revenues in accordance with subdivision (a) of
Section 96.1 in each of the 1999-2000, 2000-01, and 2001-02 fiscal
years, do both of the following:
   (A) Decrease the total amount of ad valorem property tax revenue
otherwise deemed allocated to the County of San Diego in the prior
fiscal year by an amount, not to exceed three million dollars
(,000,000), as specified in an ordinance or resolution as described
in subdivision (b).
   (B) Increase the total amount of ad valorem property tax revenue
otherwise deemed allocated to the county free library in the prior
fiscal year by an amount equal to the amount of the decrease required
by subparagraph (A).
   (2) Notwithstanding any other provision of this chapter, in each
of the 1999-2000, 2000-01, and 2001-02 fiscal years only, the auditor
shall allocate the "annual tax increment" pursuant to Section 96.5
in those amounts that would be so allocated if no reduction or
increase had been required in any fiscal year pursuant to paragraph
(1).  In the 2002-03 fiscal year and each fiscal year thereafter, the
auditor shall allocate the "annual tax increment" pursuant to
Section 96.5 in those amounts that fully reflect any increase or
decrease required in any fiscal year by paragraph (1).
   (b) Subdivision (a) shall not become operative unless the Board of
Supervisors for the County of San Diego adopts, with the approval of
a majority of its entire membership, an ordinance or resolution
declaring that the subdivision is operative.  Any ordinance or
resolution that is adopted pursuant to the preceding sentence shall
do both of the following:
   (1) Specify either the amount that is to be reallocated in
accordance with paragraph (1) of subdivision (a) in each fiscal year
described in that subdivision, or a procedure for determining that
reallocation amount for each of those same fiscal years.
   (2) Prohibit the total of the amounts reallocated in accordance
with paragraph (1) of subdivision (a) from exceeding nine million
dollars (,000,000).



96.19.  Notwithstanding any other provision of law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Riverside for each fiscal year to the 1999-2000 fiscal
year, inclusive, are deemed to be correct.  However, for the 2000-01
fiscal year and each fiscal year thereafter, property tax
apportionment factors applied in allocating property tax revenues in
the County of Riverside shall be determined on the basis of property
tax apportionment factors for prior fiscal years that have been fully
corrected and adjusted, pursuant to the review and recommendation of
the Controller, as would be required in the absence of the preceding
sentence.


96.2.  Except as otherwise provided in Section 96.21 or 96.22, for
the purpose of apportioning property tax revenues each fiscal year:
   (a) The amount of property tax revenue allocated pursuant to
subdivisions (a) and (b) of Section 96 or subdivision (a) of Section
96.1, modified by any adjustments made pursuant to Section 99 or 99.2
and subdivision (e) of Section 96.5, shall be combined to compute
the total amount of property tax revenue allocated to the
jurisdiction with respect to the tax rate area.
   (b) The total amount of property tax revenue allocated to each
jurisdiction with respect to all tax rate areas as determined
pursuant to subdivision (a) shall be added to compute a total amount
of property tax revenue for a jurisdiction in all tax rate areas.
   (c) Each amount determined pursuant to subdivision (b) shall be
divided by the total of all those amounts computed.  The quotient
determined shall be used to apportion actual property tax collections
and shall be known as the "property tax apportionment factors."
   (d) For the 1980-81 fiscal year and each fiscal year thereafter,
prior years' property tax revenues shall be apportioned using the
factors determined pursuant to subdivision (c) for the immediately
preceding fiscal year.
   (e) Notwithstanding this section, property tax revenues may be
apportioned by tax rate area.



96.21.  (a) Notwithstanding any other provision of this chapter, in
the County of Solano, the apportionment of property tax revenues made
pursuant to Section 96.2 or its predecessor section, for the 1987-88
fiscal year only, shall be modified as follows:
   (1) The auditor shall increase by the sum of two hundred
sixty-three thousand dollars (3,000) the total amount of property
tax revenues apportioned to the City of Suisun.
   (2) The auditor shall reduce by the sum of ninety thousand dollars
(,000) the total amount of property tax revenue apportioned to
the Solano County General Fund.
   (3) The auditor shall reduce by the total sum of one hundred
seventy-three thousand dollars (3,000) the total amount of
property tax revenue apportioned to all of the following: the Solano
County Free Library; the Greater Vallejo Recreation District; the
Solano County Water Conservation District; the Solano County
Accumulated Capital Outlay Fund; the Solano County Aviation; the
Solano County Recreation; the Solano County Zone of Benefit 1; the
Solano County Library Special Tax Zone 1; the Fairfield-Suisun
Cemetery District; the Solano County portion of the Bay Area Air
Quality Management District; and the Cities of Benicia, Dixon,
Fairfield, Vacaville, Rio Vista, and Vallejo.  The reduction required
by this paragraph shall be made by the auditor by computing that
percentage of the total amount of property tax revenue allocated to
all of the jurisdictions and funds specified in this paragraph which
equals one hundred seventy-three thousand dollars (3,000) and by
reducing the total amount of property tax revenue allocated to each
of those jurisdictions and funds by that percentage.
   (b) For the 1988-89 fiscal year and each fiscal year thereafter,
the auditor shall increase the total amount of property tax revenue
apportioned to the City of Suisun pursuant to Section 96.2 by the
same percentage by which the total amount of property tax revenue to
be apportioned to the city pursuant to Section 96.2 in the 1987-88
fiscal year was increased by the application of subdivision (a).
   (c) For the 1988-89 fiscal year and each fiscal year thereafter,
the auditor shall reduce the total amount of property tax revenue
apportioned to each jurisdiction and fund specified in paragraphs (2)
and (3) of subdivision (a) as follows:
   (1) The auditor shall compute for each jurisdiction and fund that
percentage of the total amount of the property tax revenue reduction
required by subdivision (a) for the 1987-88 fiscal year which is
equal to the total amount of its property tax revenue reduction for
that fiscal year.
   (2) The auditor shall reduce the total amount of the property tax
revenue apportioned to each jurisdiction and fund for the applicable
fiscal year by the amount determined by multiplying the percentage
computed for the jurisdiction or fund in paragraph (1) by the total
amount of the increase computed in subdivision (b).



96.22.  (a) Notwithstanding any other provision of this chapter, in
any county with an eligible city, the apportionment of property tax
revenues made pursuant to Section 96.2 or its predecessor section,
for the 1988-89 fiscal year only, shall be modified as follows:
   (1) The auditor shall increase the total amount of property tax
revenues apportioned to an eligible city by an amount equal to 20
percent of the "additional amount" provided to that city pursuant to
paragraph (2) of subdivision (h) of Section 95.
   (2) The auditor shall reduce by the amount determined in paragraph
(1) the total amount of property tax revenues apportioned to an
eligible local agency authorized to maintain vehicular recreation
areas pursuant to Section 5541.1 of the Public Resources Code.
   (b) For the 1988-89 fiscal year only, the allocation of annual tax
increment pursuant to subdivision (e) of Section 98 or its
predecessor section to the eligible city and the eligible local
agency shall be adjusted correspondingly to reflect the modifications
made by subdivision (a).
   (c) For purposes of the calculations made pursuant to Section 96.1
or its predecessor section, in the 1989-90 fiscal year and each
fiscal year thereafter, the amounts that are allocated to any
eligible city and any eligible local agency pursuant to subdivision
(a) shall be included in the "amount of property tax revenue
allocated pursuant to this chapter in the prior year."
   (d) For the purposes of this section, "eligible city" means any
city which received an additional amount of state assistance payments
in accordance with paragraph (2) of subdivision (h) of Section 95.
   (e) The amount allocated to an eligible city pursuant to this
section shall be expended for zoo purposes only.



96.23.  (a) Notwithstanding any other provision of this chapter, in
the County of Nevada, the apportionment of property tax revenues made
pursuant to Section 96.2 or its predecessor section shall be
modified for the 1993-94 fiscal year only, as follows:
   (1) The auditor shall increase by the sum of fifty-six thousand
six hundred eighty-four dollars (,684) the total amount of
property tax revenues apportioned to the North San Juan Fire
Protection District.
   (2) The auditor shall reduce by the sum of thirty-one thousand
seven hundred eighty-three dollars (,783) the total amount of
property tax revenues apportioned to the Nevada County General Fund.

   (3) The auditor shall reduce by the sum of twenty-four thousand
nine hundred one dollars (,901) the total amount of property tax
revenues apportioned to all of the following local agencies within
Nevada County:  Nevada County Solid Waste; the Nevada Irrigation
District; the City of Nevada City; the City of Grass Valley; Higgins
Area Fire Protection District; Truckee Fire Protection District; the
Truckee Sanitary District; the Nevada Cemetery District; the Truckee
Cemetery District; the Nevada Resource Conservation District; the San
Juan Ridge County Water District; the Washington County Water
District; the Tahoe Forest Hospital; the Donner Summit Public Utility
District; the Tahoe Airport District; the Gold Flat Fire Protection
District; the Alta Oaks Sunset Fire Protection District; the Forty
Niner Fire Protection District; the Ophir Hill Fire Protection
District; the Consolidated Fire District; the Peardale-Chicago Park
Fire Protection District; the Rough and Ready Fire Protection
District; the Watt Park Fire Protection District; the Truckee Donner
Park and Recreation District; the Tahoe Truckee Sanitation District;
the Penn Valley Fire District; County Service Area 1A; County Service
Area 2; County Service Area 3; County Service Area 4; County Service
Area 5; County Service Area 10; County Service Area 11; County
Service Area 16; and the Lake of the Pines Ranchos Community Services
District.  The reduction required by this paragraph shall be made by
the auditor by computing that percentage of the total amount of
property tax revenues allocated in fiscal year 1993-94 to all of the
jurisdictions and funds specified in this paragraph that equals
twenty-four thousand nine hundred one dollars (,901) and by
reducing the total amount of property tax revenues allocated to each
of those jurisdictions and funds by that percentage.
   (b) (1) For purposes of the calculations made pursuant to Section
96.1 in the 1994-95 fiscal year, the amount allocated to the North
San Juan Fire Protection District in the 1993-94 fiscal year pursuant
to paragraph (1) of subdivision (a) shall be included in the "amount
of property tax revenue allocated pursuant to this chapter in the
prior year."
   (2) For the 1994-95 fiscal year and each fiscal year thereafter,
the North San Juan Fire Protection District shall be allocated a
share of the annual tax increment equal to 2.56 percent of the total
of the annual tax increment amounts calculated under Section 96.5 for
each of the tax rate areas comprising the North San Juan Fire
Protection District. The auditor shall commensurately reduce on a pro
rata basis the shares of the annual tax increment to be allocated to
other local agencies, as defined in subdivision (a) of Section 95,
within those tax rate areas.



96.25.  Notwithstanding any other provision of law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Plumas for each fiscal year through the 1993-94 fiscal
year shall be deemed correct.  However, commencing with the 1994-95
fiscal year, property tax apportionment factors applied in allocating
property tax revenue in the County of Plumas shall be determined on
the basis of apportionment factors for prior fiscal years that have
been corrected or adjusted as would be required in the absence of the
preceding sentence.



96.27.  Notwithstanding any other provision of law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Santa Clara for the Santa Clara County Central Fire
Protection District for each fiscal year from the 1988-89 fiscal year
through the 1996-97 fiscal year shall be deemed correct, except to
the extent that those apportionment factors reflect any calculation
errors made in implementing Article 3 (commencing with Section 97).
However, commencing with the 1997-98 fiscal year, property tax
apportionment factors applied in allocating property tax revenue in
the County of Santa Clara shall be determined on the basis of
property tax apportionment factors for prior fiscal years that have
been fully corrected or adjusted as would be required in the absence
of the preceding sentence.



96.3.  (a) For the 1983-84 and 1984-85 fiscal years, no local agency
shall impose a property tax rate pursuant to subdivision (a) of
Section 93 for other than bonded indebtedness that is in excess of
the rate, if any, imposed in the 1982-83 fiscal year or imposed for
the 1983-84 fiscal year pursuant to a budget resolution adopted on or
before July 1, 1983, that contemplated the levy of an additional
property tax rate for pension system costs, whichever rate is higher,
for other than bonded indebtedness.  This section shall be deemed to
be a maximum tax rate pursuant to Section 20 of Article XIII of the
California Constitution.
   (b) If a local agency imposes a rate in excess of the maximum rate
authorized by subdivision (a), the amount of property tax allocated
to that local agency pursuant to this chapter shall be reduced by one
dollar () for each one dollar () of property tax revenue
attributable to the excess rate.
   (c) Any property tax revenue that has been subtracted from a local
agency's allocation pursuant to subdivision (b) shall be allocated
to elementary, high school, and unified school districts within the
agency's jurisdiction in proportion to the average daily attendance
of each of those districts.
   (d) As used in this section, "bonded indebtedness" means any bond
obligation of a local government which was approved by the voters of
such jurisdiction prior to July 1, 1978.



96.31.  (a) For the 1985-86 fiscal year and each fiscal year
thereafter, no jurisdiction shall impose a property tax rate pursuant
to subdivision (a) of Section 93, unless it is imposed  for one or
more of the following purposes:
   (1) To make annual payments for the interest and principal on
general obligation bonds approved by the voters before July 1, 1978,
and on bonded indebtedness for the acquisition and improvement of
real property approved by the voters by a two-thirds vote after June
4, 1986.
   (2) To make payments to the State of California under contracts
for the sale, delivery, or use of water entered into pursuant to
California Water Resources Development Bond Act in Chapter 8
(commencing with Section 12930) of Part 6 of Division 6 of the Water
Code or to make payments to the United States or another public
agency under voter-approved contracts for the sale, delivery, or use
of water or for the repayment of voter-approved obligations for the
construction, maintenance, or operation of water conservation,
treatment, or distribution facilities, provided that the indebtedness
was approved by the voters before July 1, 1978.
   (3) To make payments pursuant to lease-purchase programs approved
by the voters before July 1, 1978, provided that the jurisdiction
imposed the property tax rate in the 1982-83 fiscal year.
   (4) To make payments in support of pension programs approved by
the voters before July 1, 1978,  provided that the local agency
imposed the property tax rate in the 1982-83 or 1983-84 fiscal year.

   (5) To make payments in support of paramedic, library, or zoo
programs approved by the voters before July 1, 1978, provided that
the jurisdiction imposed the property tax rate in the 1982-83 fiscal
year.
   (6) To make payments for the interest and principal on an
indebtedness, pursuant to Section 5544.2 of the Public Resources
Code, approved by the voters before July 1, 1978, provided that the
local agency imposed the property tax rate in the 1982-83 fiscal
year.
   (b) In the 1985-86 fiscal year and any fiscal year thereafter, a
jurisdiction shall not impose a property tax rate, pursuant to
subdivision (a) of Section 93, in excess of the rate it imposed in
the 1982-83 or 1983-84 fiscal year.  Notwithstanding the limit
imposed by this subdivision, a higher property tax rate may be
imposed whenever necessary to make payments for any of the purposes
specified in paragraphs (1), (2), and (3) of subdivision (a).
However, no property tax rate increase in excess of the rate imposed
in the 1984-85 fiscal year shall be imposed if the purpose of the
rate increase is to fund a reduction in the rates charged for water
at the time of the property tax rate increase.
   (c) Notwithstanding subdivisions (a) and (b), a charter city may
levy an ad valorem property tax rate to make payments in support of a
retirement system for fire and police employees if all of the
following criteria are met:
   (1) The retirement system is part of the city's charter and was
approved by the voters before July 1, 1978.
   (2) The city did not levy a separate ad valorem property tax rate
to support the retirement system in the 1983-84 fiscal year.
   (3) The retirement system provides for a cost-of-living adjustment
that is indexed to a consumer price index and does not limit the
annual increases which may be paid to members after their retirement.

   (4) The retirement system is not currently available to newly
hired fire and police employees and will not be available in the
future.
   (5) Before January 1, 1985, the city unsuccessfully litigated a
limit to the cost-of-living adjustment  that may be paid to members
of the retirement system after their retirement.
   (6) After July 1, 1985, the city conducted an election and a
question authorizing the levying of an ad valorem property tax for
the purpose of making payments in support of the retirement system
received the affirmative votes of at least 60 percent of those voting
on that question.
   The proceeds of an ad valorem property tax rate levied pursuant to
this subdivision shall be used only to pay for the obligations of a
retirement system described by this subdivision.  The proceeds shall
not be used to finance more than  75 percent of the annual
obligations of this retirement system.  A city shall not levy an ad
valorem property tax pursuant to this subdivision after June 30,
2034.
   (d) If a jurisdiction imposes a rate in excess of the maximum rate
authorized by subdivision (a), (b), or (c), the amount of property
tax allocated to the jurisdiction pursuant to this chapter shall be
reduced by one dollar () for each one dollar () of property tax
revenue attributable to the excess rate.  Any property tax revenue
that has been subtracted from a jurisdiction's allocation pursuant to
this subdivision shall be allocated to elementary, high school, and
unified school districts within the jurisdiction's jurisdiction in
proportion to the average daily attendance of each district.
   (e) This section shall be deemed to be a limit on the maximum
property tax rate pursuant to Section 20 of Article XIII of the
California Constitution.



96.4.  (a) Notwithstanding any other provision of this part or Part
8 (commencing with Section 4651) of Division 1, when all loans,
advances, or indebtedness incurred to finance or refinance a
redevelopment project subject to a reimbursement agreement validated
by Section 33608 of the Health and Safety Code have been paid as
provided in subdivision (b) of Section 33670 of the Health and Safety
Code, the portion of taxes specified in subdivision (b) of this
section that is produced by property within the redevelopment project
area and that would otherwise have been allocated and distributed to
the city, shall instead be allocated and distributed as follows:
   (1) Fifty percent of these tax revenues shall be distributed to
the affected school entities specified in Section 95 until the school
entities have received the amount, including interest, specified in
this subdivision.  The amount of taxes allocated under this
subdivision shall be equal to the aggregate amount of taxes that
would have otherwise been received by the school entities in the
years 2006 to 2014, inclusive, but for the reimbursement paid to the
city pursuant to the agreement specified in Section 33608 of the
Health and Safety Code, plus simple interest on the unpaid balance at
an annual rate of 7 percent, accruing from and after January 1,
2006, until payment in full.
   (2) The balance of these tax revenues shall be paid to the city,
including the remainder of the portion of taxes specified in
subdivision (b) available after the distribution made pursuant to
paragraph (1).
   (b) This section applies to that portion of the property tax
revenues from property within the redevelopment project area subject
to Section 33608 of the Health and Safety Code that is in excess of
the property tax revenues that would be produced by the rate upon
which the tax is levied each year by or for the city upon the total
sum of the assessed value of the taxable property in the
redevelopment project area as shown upon the assessment roll used in
connection with the taxation of the property by the city, last
equalized prior to the effective date of the ordinance approving the
final redevelopment plan for that redevelopment project area.
   (c) For purposes of all other allocations of property taxes under
this code, the amount allocated to school entities by this section
shall be treated as having been allocated to the city.
   (d) The county auditor may assess the city for, and the city shall
pay to the county auditor, the actual costs of making the
reallocation and payment of property taxes required by this section.



96.5.  The difference between the total amount of property tax
revenue computed each year using the equalized assessment roll and
the sum of the amounts allocated pursuant to subdivision (a) of
Section 96.1 shall be known and may be cited as the annual tax
increment, and shall be allocated, subject to allocation and payment
of funds as provided for in subdivision (b) of Section 33670 of the
Health and Safety Code, and modified by any adjustments made pursuant
to Section 99 or 99.02, as follows:
   (a) For each tax rate area, the auditor shall determine an amount
of property tax revenue by multiplying the value of the change in
taxable assessed value from the equalized assessment roll for the
prior fiscal year to the equalized assessment roll for the current
fiscal year by a tax rate of four dollars () per one hundred
dollars (0) of assessed value.  When computing the change in
taxable assessed value between the 1980-81 fiscal year and the
1981-82 fiscal year, the assessed values for the 1980-81 fiscal year
shall be multiplied by four.  Starting with the 1981-82 fiscal year,
the tax rate used in this calculation shall be one dollar () per
one hundred dollars (0) of full value.
   (b) Each amount determined pursuant to subdivision (a) shall be
divided by the total of all those amounts computed for all tax rate
areas within the county.
   (c) The difference between the total amount of property tax
revenue for the county and the sum of the amounts allocated pursuant
to subdivisions (a) and (b) of Section 96 or subdivision (a) of
Section 96.1 shall be computed.
   (d) The amount determined pursuant to subdivision (c) shall be
multiplied by the quotients determined pursuant to subdivision (b) to
derive, for each tax rate area, the amount of property tax revenue
attributable to changes in assessed valuation.
   (e) Except as provided in paragraph (4) of subdivision (b) of
former Section 97.3, as that section read on January 1, 1994, in the
1984-85 fiscal year only, in subdivision (d) of former Section 97.32,
as that section read on January 1, 1994, in the 1985-86 fiscal year
only, and in paragraph (4) of subdivision (b) of former Sections
97.35, 97.37, and 97.38 in the 1989-90 fiscal year only, the amount
of property tax revenue determined pursuant to subdivision (d) shall
be allocated to the jurisdictions in the tax rate area in the same
proportion that the total property tax revenue determined pursuant to
subdivision (d) for the prior year was allocated to all those
jurisdictions in the tax rate area except that those proportions
within each tax rate area may be adjusted for affected agencies
pursuant to the provisions of Section 99 or 99.02.
   (f) Any agency that has not filed a map of its boundaries by
January 1, in compliance with Chapter 8 (commencing with Section
54900) of Part 1 of Division 2 of Title 5 of the Government Code,
shall not receive any allocation pursuant to this section for the
following fiscal year.
   (g) For purposes of the calculations made pursuant to this section
or its predecessor for the 1993-94 and 1998-99 fiscal years, the
amount of property tax revenue allocated to the county, a city, a
special district, a school district, community college district, or
an Educational Reserve Augmentation Fund in the prior fiscal year
shall be that amount as determined pursuant to Section 96.1, as
modified or as provided in Article 3 (commencing with Section 97).




96.52.  Notwithstanding any other provision of law, the property tax
apportionment factors applied in allocating property tax revenues in
the County of Santa Barbara for the Carpinteria-Summerland Fire
Protection District, the Montecito Fire Protection District, and the
Orcutt Fire Protection District for the 1993-94 fiscal year through
and including the 1996-97 fiscal year shall be deemed correct.
However, commencing with the 1997-98 fiscal year, property tax
apportionment factors applied in allocating property tax revenue for
these fire protection districts in the County of Santa Barbara shall
be determined on the basis of apportionment factors for prior fiscal
years that have been corrected or adjusted as would be required in
the absence of the preceding sentence.



96.6.  (a) Notwithstanding any other provision of law, for the
purposes of this chapter, the apportionment of property tax revenues
required by Article 1 (commencing with Section 95) to Article 4
(commencing with Section 98), inclusive, shall not involve the
subtraction of the redevelopment increment, calculated pursuant to
subdivision (b) of Section 33670 of the Health and Safety Code, from
any jurisdiction that is not within the boundaries of a redevelopment
project area.  For each fiscal year, if, in performing the
calculations set forth in subdivision (a) and in subdivision (b) of
Section 33670 of the Health and Safety Code, the auditor determines
that there is redevelopment increment to be allocated to a
redevelopment agency, the auditor shall withdraw that redevelopment
increment determined pursuant to Section 33670 of the Health and
Safety Code from those ad valorem property tax revenue allocations to
be made to each jurisdiction within the boundaries of the relevant
redevelopment project area.  Each of those jurisdiction's share of
that redevelopment increment shall be computed on the basis of the
factors or rates which are developed pursuant to Section 96.5.  In
order to determine each jurisdiction's share of that redevelopment
increment, the factors or rates for all tax rate areas that are part
of a redevelopment project shall be applied to the current assessed
value of the taxable property within the redevelopment project area,
less the assessed valuation on the assessment roll last equalized
prior to the effective date of the ordinance establishing the
redevelopment project.  Nothing in this section shall be construed as
prohibiting a county from making the allocation and payment of funds
as provided for by subdivision (b) of Section 33670 of the Health
and Safety Code prior to the apportionment of property tax revenues
to any jurisdiction.
   (b) The amendment of subdivision (a) made by the act adding this
subdivision does not constitute a change in, but is declaratory of,
existing law.  However, any apportionment of property tax revenues
made prior to the effective date of the act adding this subdivision
that is inconsistent with the provisions of subdivision (a), as
amended by the act adding this subdivision, shall be deemed correct.

   (c) (1) For the 2001-02 fiscal year, and each succeeding fiscal
year thereafter, if the auditor of the County of Stanislaus
determines that the withdrawal of the redevelopment increment from
jurisdictions within the boundaries of the relevant redevelopment
project area, on a project area basis as outlined in subdivision (a),
results in jurisdictions receiving larger allocations of taxes than
they otherwise would have received in the absence of redevelopment,
the auditor may then determine if there is a redevelopment increment
on a tax rate area basis and make withdrawals of the redevelopment
increment from jurisdictions on a tax rate area basis to ensure that
tax allocations to jurisdictions in the relevant redevelopment
project are consistent with constitutional provisions and court
rulings requiring that tax allocations to jurisdictions may never be
more than they otherwise would have received without redevelopment.
   (2) Any apportionment of property tax revenues made prior to
January 1, 2003, that is inconsistent with this subdivision shall be
deemed correct.



96.7.  In the case of any county taking over the responsibilities of
an independent local health special district created pursuant to
Chapter 6 (commencing with Section 880) of Part 2 of Division 1 of
the Health and Safety Code, as enacted by Chapter 60 of the Statutes
of 1939, for purposes of computations pursuant to this chapter, the
amount of state assistance payments with respect to that county shall
be increased by five hundred four thousand nine hundred fifty-seven
dollars (4,957).



96.8.  (a) On or before August 1, 1982, and on or before August 1 of
each year thereafter, any jurisdiction may request that the amount
computed for it pursuant to this chapter be reduced for the current
fiscal year by a specified amount.  Upon receiving a request as so
described, the county auditor shall compute an effective tax rate
reduction by dividing the amount of property tax revenue to be
reduced by the taxable assessed value on the secured roll of the
jurisdiction and multiplying the quotient by 100.  The effective tax
rate reduction shall be applied to the taxable assessed value on each
secured roll tax bill for property within the jurisdiction, and the
resulting amount shall be subtracted from the property tax owed by
the taxpayer which is attributable to the tax rate provided by
subdivision (b) of Section 2237.  This subtracted amount shall be
shown on each such tax bill with a notation reading:  "Tax reduction
by (name of jurisdiction)."  The same effective tax rate reduction
shall be applied in a comparable manner to the taxable assessed value
on the next succeeding unsecured roll tax bill for property within
the jurisdiction, except that for the 1981-82 fiscal year any such
rate reduction used on that year's unsecured roll shall be equal to
the 1980-81 rate divided by four.
   (b) Notwithstanding any other provision of law, if a school entity
acts pursuant to subdivision (a), the state shall not increase
school apportionments to that school entity to make up the reduction
in property tax revenues.
   (c) Effective tax rate reductions made pursuant to this section
shall not be taken into account in computing property tax allocations
pursuant to this chapter, except that for the 1981-82 fiscal year
any rate reduction used on that year's unsecured roll shall be equal
to the 1980-81 rate divided by four.



96.81.  Notwithstanding any other provision of law, the property tax
apportionment factors applied in allocating property tax revenues in
a county for which a Controller's audit conducted under Section
12468 of the Government Code between July 1, 1993, and June 30, 2001,
determined that an allocation method was required to be adjusted and
a reallocation was required for prior fiscal years, are deemed to be
correct.  However, for the 2001-02 fiscal year and each fiscal year
thereafter, property tax apportionment factors applied in allocating
property tax revenues in a county described in the preceding sentence
shall be determined on the basis of property tax apportionment
factors for prior fiscal years that have been fully corrected and
adjusted, pursuant to the review and recommendation of the
Controller, as would be required in the absence of the preceding
sentence.