California Government Code 12463.2 – (a) (1) The Controller shall include in reports compiled …
(a) (1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
Terms Used In California Government Code 12463.2
- City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
- County: includes city and county. See California Government Code 19
- Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
- Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax.
(D) The sunset date of the parcel tax, if any.
(E) The amount of revenue received from the parcel tax.
(F) The manner in which the revenue received from the parcel tax is being used.
(2) In implementing this subdivision, the Controller shall use existing funds or resources.
(b) Each county, city, and special district that assesses a parcel tax shall provide information to the Controller as required by the Controller to comply with subdivision (a).
(c) For purposes of this section, “parcel tax” means a tax levied by a local agency upon any parcel of property identified using the assessor’s parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.
(Added by Stats. 2014, Ch. 781, Sec. 1. (AB 2109) Effective January 1, 2015.)