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Property Taxes Law Guide – Revision 2017
General Law Provisions
Supplemental Acts to the Revenue and Taxation Code
Stats. 1990, Ch. 237
Section 1. Legislative finding. The Legislature finds and declares that in 1989, the El Medio Fire Protection District, in the County of Butte, began proceedings under the Cortese-Knox Local Government Reorganization Act of 1985 (Division 3 (commencing with Section 56000) of Title 5 of the Government Code) to annex certain surrounding areas into the fire protection district.
The Legislature finds and declares that the Butte County Local Agency Formation Commission approved the annexation in December 1989, and that due to circumstances beyond the control of the affected parties, there was not sufficient time to file the required statements and maps in compliance with Sections 54902 and 54903 of the Government Code. The Legislature further finds and declares that the El Medio Fire Protection District is a small district which could not easily absorb the costs of providing necessary services to the annexed areas in the 19907–91 fiscal year without the assessment and taxation authority pursuant to Sections 54902 and 54903 of the Government Code, and that a relatively short extension of time from the deadline for filing the statements and maps with each assessor whose roll is used and with the State Board of Equalization is, therefore, necessary to complete that process.
Sec. 2. General statute cannot be made applicable. Due to the unique circumstances surrounding this annexation, the Legislature finds and declares that a general statute cannot be made applicable within the meaning of Section 16 of Article IV of the California Constitution.
Sec. 3. Assessment; El Medio Fire Protection District. The annexation of certain surrounding areas by the El Medio Fire Protection District, as approved by the Butte County Local Agency Formation Commission in December 1989, shall be effective for assessment and taxation purposes for the 19907–91 fiscal year if: (1) the governing board of the El Medio Fire Protection District both requests the assessment and levy of the district's special tax, and agrees to reimburse the county for its administrative costs associated with the assessment, levy, and collection of the special tax, (2) the statements and maps, as required in Sections 54902 and 54903, are filed with each assessor whose assessment roll is used and with the State Board of Equalization on or before July 31, 1990, and (3) the district forwards to the Butte County Auditor detailed information on the tax levy for each parcel. This section shall apply only to the assessment and taxation of the El Medio Fire Protection District's special tax, as approved by the district voters in 1980.
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 to provide persons in the areas annexed by the El Medio Fire Protection District essential fire protection and other emergency services, it is necessary that this act take immediate effect.
History.—Enacted by Stats. 1990, Ch. 237, in effect July 13, 1990.