California Revenue and Taxation Code

§ 99

RTC § 99 Effective Jan 1, 2023Div. 1 · Part 0.5 · Ch. 6 · Art. 5

Statute text

(a)For the purposes of the computations required by this chapter:

(1)In the case of a jurisdictional change, other than a city incorporation, city disincorporation, or a formation of a district as defined in Section 2215, the auditor shall adjust the allocation of property tax revenue determined pursuant to Section 96 or 96.1, or the annual tax increment determined pursuant to Section 96.5, for local agencies whose service area or service responsibility would be altered by the jurisdictional change, as determined pursuant to subdivision (b) or (c).

(2)In the case of a city incorporation or disincorporation, the auditor shall assign the allocation of property tax revenues determined pursuant to Section 56810 of the Government Code and the adjustments in tax revenues that may occur pursuant to Section 56815 of the Government Code to the newly formed city or district and shall make the adjustment as determined by Section 56810 or 56813 in the allocation of property tax revenue determined pursuant to Section 96 or 96.1 for each local agency whose service area or service responsibilities would be altered by the incorporation.

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Legislative history

Amended by Stats. 2022, Ch. 37, Sec. 8. (AB 2957) Effective January 1, 2023.