Part 3.5DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES

Section § 2131

Explanation

This law allows county boards of supervisors in certain areas of California to require specific districts to impose taxes or assessments following particular rules. These districts span across more than one county and levy taxes based on property values within those counties. Agencies that qualify as 'districts' are those formed for local governmental tasks, but the term excludes entities like the state, counties, cities, and certain types of districts such as metropolitan water districts. The governing body of the district, known as the 'board of directors,' adopts resolutions regarding these taxes. Such resolutions must last for at least a year but can be discontinued after that with another resolution.

(a)CA Revenue and Taxation Code § 2131(a) Notwithstanding any provision of law to the contrary, the board of supervisors of any county in which a portion of the territory of a district described in this section is located may, by adoption of a resolution on or before the first day of January of any year, require such district to cause the levy of any district tax or assessment in accordance with the provisions of this part. If the board of supervisors has adopted such a resolution, the board of directors of the district shall, on or before the last day of January following adoption of the board of supervisors’ resolution, adopt a resolution, or the board of directors may, without such action by the board of supervisors, adopt such a resolution on or before the last day of January of any year, to cause the levy of any district tax or assessment in accordance with the provisions of this part, if:
(1)CA Revenue and Taxation Code § 2131(a)(1) The territory within the boundaries of the district is situated in more than one county; and
(2)CA Revenue and Taxation Code § 2131(a)(2) The portion of the district tax or assessment levied on locally assessable property is imposed according to the value of such property as it appears on the local rolls in the respective counties in which the district is situated.
(b)CA Revenue and Taxation Code § 2131(b) As used in this part, “district” means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries. “District” shall exclude the following:
(1)CA Revenue and Taxation Code § 2131(b)(1) The state.
(2)CA Revenue and Taxation Code § 2131(b)(2) A county.
(3)CA Revenue and Taxation Code § 2131(b)(3) A city.
(4)CA Revenue and Taxation Code § 2131(b)(4) A special assessment district.
(5)CA Revenue and Taxation Code § 2131(b)(5) An improvement district.
(6)CA Revenue and Taxation Code § 2131(b)(6) A county service area.
(7)CA Revenue and Taxation Code § 2131(b)(7) A metropolitan water district.
(c)CA Revenue and Taxation Code § 2131(c) As used in this part, “board of directors” means the legislative body or governing board of a district.
(d)CA Revenue and Taxation Code § 2131(d) A resolution adopted pursuant to this section shall remain in effect for at least one year but may be rendered ineffective at any time thereafter by a resolution so stating adopted on or before the last day of January of the year in which the levy of the district’s tax or assessment shall no longer be imposed in accordance with the provisions of this part.
county board of supervisors district tax levy property assessment multi-county district local rolls district resolution governmental functions agency boundaries board of directors tax resolution duration property value local government agency tax levy rules resolution adoption county property tax
(Amended by Stats. 1972, Ch. 1135.)

Section § 2132

Explanation

If a district has decided to impose a tax according to Section 2131, their board of directors must figure out how much money they need from property taxes. First, they calculate the total amount needed. Second, they divide this total among the counties where the district is located, based on the value of taxable property in each county compared to the whole district. The complete value is determined by adding up the values from all counties.

(a)CA Revenue and Taxation Code § 2132(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall:
(1)CA Revenue and Taxation Code § 2132(a)(1) Determine the total amount of revenue required by the district which will be derived from an ad valorem tax or ad valorem assessment on property on the secured roll.
(2)CA Revenue and Taxation Code § 2132(a)(2) Divide the amount determined pursuant to paragraph (1) among the counties in which the district is situated in the proportions that the estimated full values of taxable property on the secured roll within the district in the respective counties bear to the estimated total full value of such property within the district.
(b)CA Revenue and Taxation Code § 2132(b) The estimated full value shall be determined by adding the figures for the several counties.
ad valorem tax property tax calculation district revenue board of directors responsibilities property assessment revenue distribution county property values secured roll taxable property district funding estate valuation county allocation property value estimation revenue needs determination tax resolution implementation
(Amended by Stats. 1984, Ch. 678, Sec. 37.)

Section § 2133

Explanation

This law section explains how boards of directors in certain districts are supposed to handle property tax rates. If the district's founding rules don't let the board set tax rates, the board must tell county auditors the total tax revenue needed by September 1st each year. This revenue is based on property assessments in the district. If the founding rules do allow the board to set tax rates, they must set the rate needed to collect the planned revenue for each county. The rate must then be reported to the county auditor.

(a)CA Revenue and Taxation Code § 2133(a) If a district has been formed under an enabling act which does not provide that the board of directors shall fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall certify, on or before September 1st of each year, to the auditor of each county in which the district is located the total amount of revenue to be derived from an ad valorem tax or assessment on property within the district on the county’s secured roll, as such total is determined pursuant to Section 2132.
(b)CA Revenue and Taxation Code § 2133(b) If a district has been formed under an enabling act which requires the board of directors to fix district tax rates, any board of directors which has adopted a resolution pursuant to Section 2131 shall fix the rate of district tax for each county in which the district is located at the rate which is necessary in order to raise the amount of revenue apportioned to each such county pursuant to Section 2132. Immediately after fixing such rates, the board of directors shall transmit to the auditor of each county in which the district is located a statement of the rate of district tax fixed by the board of directors for such county.
board of directors district tax rates ad valorem tax property assessment county auditor revenue certification tax rate fixing property tax district revenue secured roll September deadline apportioned revenue county taxation district property tax tax rate resolution
(Amended by Stats. 1967, Ch. 1192.)

Section § 2134

Explanation

This law allows a district to impose taxes in one or more counties that exceed the normal legal limit. However, the total tax revenue from all the counties combined can't be more than what would have been collected at the legal maximum rate without this special provision.

Any district levying or causing to be levied a tax in accordance with the provisions of this part may levy or cause to be levied a tax in one or more counties in excess of any maximum tax rate established by law or pursuant to law; provided that the total revenue to be received from the tax levies in all counties does not exceed the total revenue which would have been received by the district by levying the tax at the maximum rate in all counties without complying with the provisions of this part.
district tax levy exceeding tax rate limits county tax revenue maximum tax rate tax levy provisions inter-county tax revenue restrictions tax rate exceptions district taxation county-specific taxes
(Repealed and added by Stats. 1967, Ch. 1192.)