Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code


Stats. 1980, Ch. 450

Stats. 1980, Ch. 450An act relating to improvement districts and annexations to cities, and declaring the urgency thereof, to take effect immediately.

Sec. 2. Assessment; improvement district. Notwithstanding Sections 54902, 54902.1, and 54903 of the Government Code, any improvement district which is formed within a California water district to provide water, sewer, or reclaimed water service, the formation of which is completed by March 1, 1980, shall be effective for assessment and taxation purposes for the 19807–81 fiscal year if the statement and map or plat required by Sections 54900 and 54901 of the Government Code were filed with the State Board of Equalization and each assessor whose roll is used for the levy on or before March 1, 1980.

Sec. 3. Assessment; annexation to a city. Notwithstanding Sections 54902, 54902.1, and 54903 of the Government Code, any annexation to a city which became effective on March 18, 1980, with the approval by the city legislative body of the agreement required by Section 99 of the Revenue and Taxation Code, shall be effective for assessment and taxation purposes for the 19807–81 fiscal year, if the statement and map or plat required by Sections 54900 and 54901 of the Government Code were filed with the State Board of Equalization on or before March 30, 1980.

Sec. 4. No appropriation. Notwithstanding Section 2231 or 2234 of the Revenue and Taxation Code and Section 6 of Article XIII B of the California Constitution, no appropriation is made by this act pursuant to these sections. It is recognized, however, that a local agency or school district may pursue any remedies to obtain reimbursement available to it under Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of that code.

Sec. 5. Urgency statute. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the Constitution and shall go into immediate effect. The facts constituting such necessity are:

New facilities to provide water, sewer, and reclaimed water services are necessary in many parts of California to meet the needs of the people of the State of California. Such facilities, to the extent they are to be financed through voter-approved bonds, cannot be financed and constructed unless the ability to assess the land within the improvement districts on behalf of which the facilities are to be built can be assessed pursuant to voter authorization. Also, during the 1980 calendar year a number of communities will be processing petitions for incorporation or holding incorporation elections. In order that this act may permit a county board of supervisors to continue to provide services to formerly unincorporated areas after incorporation and thus affect pending incorporation proceedings or elections during 1980, as well as permit the construction of facilities within certain improvement districts at the earliest possible time, it is necessary that this act take effect immediately.

History.—Enacted by Stats. 1980, Ch. 450, in effect July 13, 1980.