The county auditor may impound the disputed revenues of school district or community college district taxes, upon secured or unsecured property, levied and collected in the 1954–1955 fiscal year, and thereafter, whenever, pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code, a claim or action is filed for the return of those revenues, or the taxes have been paid under protest. The county auditor may continue to impound the revenues until the final disposition of the claim or action. If, under the final disposition, it is determined that the taxes were properly levied against the property, the auditor shall release the revenues to the school district or community college district, and the auditor shall thereupon immediately notify, in writing, the Superintendent of Public Instruction or board of governors, as the case may be, of the release.
Article 3Disputed Revenues of School Districts
Section § 14240
This law allows the county auditor to hold onto disputed tax money for school districts or community college districts if someone challenges the taxes or pays them under protest. This holding can continue until the issue is fully resolved. If it's decided in the end that the taxes were correctly charged, the auditor must give the money back to the school or college district and notify the relevant education authorities in writing.
county auditor impound disputed revenues school district taxes community college district taxes final disposition taxes paid under protest Revenue and Taxation Code claim or action secured property unsecured property release of revenues Superintendent of Public Instruction board of governors notify in writing
Section § 14401.1
This section of the law explains how school funding is distributed throughout the fiscal year. In July and August, 5% of the total allocated funds are paid out each month. From September through June, 9% of the total funds are paid out each month.
Of the amounts appropriated in the items listed in paragraph (2) of subdivision (a) of Section 42605 that are contained in the annual Budget Act, payments equal to 5 percent of the total amount appropriated in those items shall be made for the months of July and August. Payments for the months of September to June, inclusive, shall be equal to 9 percent of the total amount appropriated in those items.
school funding distribution monthly payments Budget Act appropriated funds July payment August payment September to June payments educational budget allocation 5 percent payout 9 percent payout
