Bill Text: CA SB446 | 2013-2014 | Regular Session | Amended

California Senate Bill 446 (Prior Session Legislation)

Bill Title: Local government finance: property tax revenue allocations: County of San Benito.

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2014-02-03 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB446 Detail]

Download: California-2013-SB446-Amended.html

BILL NUMBER: SB 446	AMENDED
	BILL TEXT

	AMENDED IN SENATE  APRIL 18, 2013

INTRODUCED BY   Senator Cannella
    (   Principal coauthor:   Assembly Member
  Alejo   ) 

                        FEBRUARY 21, 2013

   An act to add Section 96.24 to the Revenue and Taxation Code,
relating to local government finance.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 446, as amended, Cannella. Local government finance: property
tax revenue allocations: County of San Benito.
   Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenue to local jurisdictions
in accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
Existing law provides for the computation, on the basis of these
allocations, of apportionment factors that are applied to actual
property tax revenues in each county in order to determine actual
amounts of property tax revenue received by each recipient
jurisdiction.
   This bill would deem to be correct those property tax revenue
apportionment factors that were applied in allocating property tax
revenues in the County of San Benito for each fiscal year through the
 2001-02   2000   -01  fiscal
year. This bill would,  however,  
notwithstanding specified audit requirements, require the county
auditor to make the allocation adjustments identified in the State
Controller's audit of the County of San Benito for the 2001 
 -02 fiscal year. The bill would additionally  require
property tax apportionment factors applied in allocating property tax
revenue in the County of San Benito for the 2002-03 fiscal year and
each fiscal year thereafter to be determined on the basis of
apportionment factors for prior fiscal years that have been corrected
or adjusted as would be required if those prior apportionment
factors were not deemed correct by this bill.
    This bill would make legislative findings and declarations as to
the necessity of a special statute for the County of San Benito.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 96.24 is added to the Revenue and Taxation
Code, to read:
   96.24.  Notwithstanding any other  provision of 
law, the property tax apportionment factors applied in allocating
property tax revenues in the County of San Benito for each fiscal
year through the  2001-02   2000   -01
 fiscal year, inclusive, are deemed to be correct. 
However, for   Notwithstanding the audit time limits
specified in paragraph (3) of subdivision (c) of Section 96.1, the
county auditor shall make the allocation adjustments identified in
the State Controller's audit of the County of San Benito for the 2001
  -02 fiscal year pursuant to the other provisions of
paragraph (3) of subdivision (c) of Section 96.1. For  the
2002-03 fiscal year and each fiscal year thereafter, property tax
apportionment factors applied in allocating property tax revenues in
the County of San Benito 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   sentences  .
  SEC. 2.   The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the uniquely severe fiscal difficulties being suffered by
the County of San Benito.