Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1987, Ch. 1234

Stats. 1987, Ch. 1234An act relating to taxation, and declaring the urgency thereof, to take effect immediately.

Section 1. Allocation of property tax revenue; Yolo County. Notwithstanding any other provision of law, the allocation of property tax revenue in the fiscal years 19797–80 to 19857–86, inclusive, in Yolo County, as distributed as of July 1, 1986, shall be deemed correct, and only the following reductions or increases in apportionments shall be made for the fiscal years from 19797–80 to 19857–86, inclusive. For the purposes of computing the 19867–87 tax year and subsequent tax years, the amounts included in the 19857–86 tax year for the purpose of correcting distributions for 1979 to 1985 shall not be used. The auditor of Yolo County shall adjust the next distribution of property tax revenue in amounts to reflect the adjustments identified in the Yolo County Auditor's Tax Distribution Report for fiscal years 19797–80 to 19857–86, inclusive, dated October 1, 1986, and on file with the Yolo County Clerk.

Sec. 2. Legislative finding. With respect to the provisions of Section 1 of this act, the Legislature finds and declares that a special law is necessary and that a general law cannot be made applicable within the meaning of Section 16 of article IV of the California Constitution because of unique circumstances applicable only to Yolo County. Unlike other counties, the County of Yolo was unable to comply with the new revenue distribution system because of the lack of a sophisticated computer system necessary as a prerequisite to comply the new method of computation.

Sec. 3. No reimbursement. No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because this act is in accordance with the request of a local agency or school district which desired legislative authority to carry out the program specified in this act.

Sec. 4. 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 the necessity are:

In order for local taxing agencies of Yolo County to be immediately relieved of the possibility of litigation and to assure that the county auditor is free to implement the newly adopted apportionment procedures without duress, it is necessary that this act take effect immediately.

History.—Enacted by Stats. 1987, Ch. 1234, in effect September 27, 1987.