2009 California Education Code - Section 84205.5-84207 :: Chapter 2. Property Valuations For Allocations

84205.5.  For purposes of subdivision (a) of Section 2 of Article
XIII A of the California Constitution, the "full cash value" of all
property in a community college district shall include the assessed
valuation of all real properties in those territories or components
which subsequent to the 1975-76 fiscal year became a part of the
community college district.

84207.  On or before November 15 of each year, the county auditor of
each county shall furnish to the Board of Governors of the
California Community Colleges the actual previous year's receipts,
along with estimated current year receipts for secured tax receipts,
unsecured tax receipts, prior year tax receipts, timber tax receipts,
and any other appropriate taxes or subventions for each community
college district or portion of a district situated within his or her
county. This information shall be forwarded on forms prescribed by
the Board of Governors of the California Community Colleges.