California Revenue and Taxation Code ARTICLE 1 - Definitions and Administration

• Section 95.
  For purposes of this chapter:(a) “Local agency” means a city, county, and special district.(b) “Jurisdiction” means a local agency, school district, community college district, or county superintendent...
• Section 95.2.
  (a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of the computations required by Section 96.1 or its predecessor section,...
• Section 95.3.
  (a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the amounts...
• Section 95.31.
  (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board of supervisors...
• Section 95.35.
  (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of property...
• Section 95.4.
  Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor...
• Section 95.5.
  (a) The Legislature finds and declares all of the following:(1) In recognition of the fact that over 50 percent of annual property tax revenues accrue to K–14...

Last modified: October 22, 2018