Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

California Constitutional Provisions

Article XIII B Constitution Government Spending Limitation

Section 1.5

Sec. 1.5. Review of annual calculation. The annual calculation of the appropriations limit under this article for each entity of local government shall be reviewed as part of an annual financial audit.

History.—New section added by amendment adopted June 5, 1990.

Recalculation.—A county board of supervisors' act of recalculating its appropriations limit and thereby increasing it was legal and statutorily authorized by Government Code Section 7910 where another proper accounting method for calculating the limit was used. That it was done by resolution was immaterial, since it was in substance and effect an ordinance. Santa Barbara County Taxpayers Ass'n. v. Board of Supervisors, 209 Cal.App.3d 940.