For the 1980–81 fiscal year and each fiscal year thereafter the county superintendent of schools shall allocate property tax revenues pursuant to this article.
Article 4Allocation of Property Tax Revenues
Section § 2570
Starting from the 1980-81 fiscal year, the county superintendent of schools is responsible for distributing property tax revenues according to specific rules.
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Section § 2571
This law specifies how the Superintendent is supposed to calculate the amount of property tax revenue for each county's school office. First, they gather certain property tax revenues from 1977-78. Then, they calculate the ratio of those taxes compared to the total taxes for that year. Next, this ratio is used to estimate the share of current year property tax revenues. Finally, they adjust the current year's total taxes to find a specific amount. As part of this, the law defines what counts as 'total property tax revenues,' including various types of taxes and certain revenues starting from the 2012-13 fiscal year.
The Superintendent shall make the following computations for each county superintendent of schools:
(a)CA Education Code § 2571(a) Add the property tax revenues received for the 1977–78 fiscal year pursuant to subdivisions (b), (c), and (d) of Section 2500, Section 2501 for purposes of Section 1705, Section 2502 for purposes of Section 56811, Section 2505 for special education tuition charges, Section 42909 for purposes of Section 56604, and Section 56364 or Section 56364.2, as applicable. For purposes of this subdivision, section references are to sections
effective during the 1977–78 fiscal year.
(b)CA Education Code § 2571(b) Divide the sum computed pursuant to subdivision (a) by the total amount of property tax revenues received by the county superintendent of schools for the 1977–78 fiscal year.
(c)CA Education Code § 2571(c) Multiply the quotient computed pursuant to subdivision (b) by the total amount of property tax revenues received by the county superintendent of schools for the then current fiscal year.
(d)CA Education Code § 2571(d) Subtract the product computed pursuant to subdivision (c) from the total amount of property tax revenues received by the county superintendent of schools for the then current fiscal year.
(e)CA Education Code § 2571(e) For purposes of subdivisions (c) and (d), “total property tax revenues” include taxes on the secured roll, taxes on the unsecured roll, prior year taxes,
subventions of property taxes, and, beginning in the 2012–13 fiscal year, revenues received pursuant to Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code.
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Section § 2572
This section specifies that the amount of property tax revenue determined by a certain calculation is designated for funding special education programs. This amount must then be deducted according to another rule outlined in Section 56836.15.
The product computed pursuant to subdivision (c) of Section 2571 is the amount of property tax revenues to be allocated to special education programs. This amount shall be subtracted pursuant to Section 56836.15.
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Section § 2573
This law section determines that the leftover amount calculated from another specific formula is set aside for funding certain educational programs.
The remainder computed pursuant to subdivision (d) of Section 2571 is the amount of property tax revenues to be allocated for programs funded pursuant to Section 2558.
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