California § 195.107. 195.107. (Added by Stats. 2007, Ch. 224, Sec. 1.)

California Statutes

§ 195.107. — 195.107. (Added by Stats. 2007, Ch. 224, Sec. 1.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 1. PART 1. GENERAL PROVISIONS·Ch. 5. CHAPTER 5. Disaster Relief: Tax Deferral

(a)By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during the 2006 calendar year, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2006–07 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education.

(b)For purposes of this section,

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(a)
By October 31, 2007, the auditor of the County of Ventura, which was the subject of the Governor’s proclamations of a state of emergency during the 2006 calendar year, shall certify to the Director of Finance an estimate of the total amount of the reduction in property tax revenues on both the regular secured roll and the supplemental roll for the 2006–07 fiscal year resulting from the reassessment by the county assessor pursuant to paragraph (1) of subdivision (a) of Section 170 of those properties that are eligible properties as a result of those disasters, except that the amount certified shall not include any estimated property tax revenue reductions to school districts, other than basic state aid school districts, and county offices of education.
(b)
For purposes of this section, “basic state aid school district” means any school district that does not receive a state apportionment pursuant to subdivision (h) of Section 42238 of the Education Code, but receives from the state only a basic apportionment pursuant to Section 6 of Article IX of the California Constitution.

California § 195.107. (195.107. (Added by Stats. 2007, Ch. 224, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.