California Revenue and Taxation Code

§ 2237.2

RTC § 2237.2Div. 1 · Part 4 · Ch. 3 · Art. 2

Statute text

(a)Annually, no later than 90 days following the end of the fiscal year, each local agency (as defined in Section 95) shall report to the Controller any ad valorem property tax levied by or on behalf of the local agency for the current fiscal year at a rate which is in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIIIA of the Constitution. For purposes of this section, ad valorem property taxes levied by the county or by a special district governed by the board of supervisors at a rate in excess of the limitation prescribed in subdivision (a) of Section 1 of Article XIIIA of the Constitution shall be reported by the county auditor.

(b)The information to be reported pursuant to this section shall be provided on a form to be specified by the Controller and shall include all of the following information:

(1)A description of the local obligation or indebtedness for which the tax is levied.

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Legislative history

Added by Stats. 1982, Ch. 45, Sec. 2.