California Revenue and Taxation Code PART 5.7 - VOTER-APPROVED LOCAL ASSESSMENT

• Section 11160.
  This part is applicable only to the City and County of San Francisco.(Added by Stats. 2012, Ch. 838, Sec. 2. (SB 1492) Effective January 1,
• Section 11161.
  For purposes of this part:(a) “Board of supervisors” means the board of supervisors of the city and county.(b) “City and county” means the City and County of...
• Section 11162.
  Notwithstanding Section 10758, the board of supervisors may, by ordinance, impose a voter-approved local assessment for general revenue purposes pursuant to this part, if all...
• Section 11163.
  An ordinance imposing a voter-approved local assessment pursuant to this part shall contain provisions in substance as follows:(a) A provision that the assessment is imposed for...
• Section 11163.2.
  Any ordinance approved pursuant to Section 11163 shall be valid and enforceable even if approved, as required by Section 11162, by the board of supervisors...
• Section 11164.
  The department shall do all of the following:(a) Collect the voter-approved local assessment, pursuant to a contract with the city and county, and deposit it into...
• Section 11165.
  (a) This part shall not be construed to supplant any moneys that the state apportions to the city and county, including, but not limited to, moneys...
• Section 11166.
  (a) On or before January 1 of the year that follows a year, or portion thereof, in which an assessment is imposed pursuant to this part,...
• Section 11167.
  For any revisions to previous estimates made by the Franchise Tax Board on or after January 1 following the inoperation or repeal of a voter-approved...

Last modified: October 22, 2018