topleft CSBA.org >  Services >  Governance Technology > 

Legal Resources | Education Code |  EC  2509  

Chapter 12. County Tax Rates, County Superintendents, Article 1. Maximum Tax Rates   

arrow Previous bar Next arrow

(a) Whenever a county board of supervisors adopts the provisions of Section 1080 or 42649 and thereby transfers certain duties of the county auditor to the county superintendent of schools as provided therein, the revenue limit amount computed pursuant to subdivision (a) of Section 2551 for that county superintendent of schools shall, commencing with the fiscal year in which the effective date of the transfer occurs, be increased by an amount equivalent to the expenditures from the county general fund used to provide those services of the county auditor in the fiscal year immediately prior to the date of the transfer of functions to the county superintendent of schools. The amount of the increase shall be mutually agreed upon by both the county board of supervisors and the county superintendent of schools, as required by subdivision (a) of Section 3 of Article XIII B of the California Constitution. The Superintendent of Public Instruction shall adjust the revenue limit computed pursuant to subdivision (a) of Section 2551 prior to the application of the inflation allowance specified in Section 2557.

(b) Commencing with the fiscal year in which the effective date of the transfer occurs, the county auditor shall, from the county's allocation of taxes, add to the allocation of taxes to the county superintendent of schools, computed pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of the Revenue and Taxation Code, an amount equal to the amount of the increase agreed upon pursuant to subdivision (a), increased by the percentage growth in the taxable assessed value from the equalized assessment roll for the county, for the fiscal year in which the effective date of the transfer occurs, as compared to the fiscal year prior to the transfer. In each fiscal year thereafter, the amount to be added to the allocation of taxes to the county superintendent of schools shall be the amount added pursuant to this subdivision in the prior fiscal year, increased by the percentage growth in the taxable assessed value from the equalized assessment roll for the county for the then current fiscal year, as compared to the prior fiscal year.

(Amended by Stats. 1983, Ch. 157, Sec. 1. Effective June 30, 1983. Operative July 1, 1983, by Sec. 2 of chapter.)

Reference:

Education Code 1080

Education Code 2551 (Repealed 1999, Ch. 680)

Education Code 2557

Education Code 42649 (Repealed. See Education Code 42649.5)