California Government Code 29109 – (a) On or before December 1 of each year, the auditor shall …
(a) On or before December 1 of each year, the auditor shall forward to the Controller, in the format prescribed by the Controller, a statement of the rates of taxation, the assessed valuation as shown on the current equalized assessment roll, and the amount of taxes to be levied and allocated pursuant to the Revenue and Taxation Code.
(b) (1) If the auditor, after receipt of written notice from the Controller fails to transmit the statements within 20 days, the county shall forfeit to the state, one thousand dollars ($1,000) to be recovered in an action brought by the Attorney General, in the name of the Controller.
Terms Used In California Government Code 29109
- Auditor: means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2. See California Government Code 29001
- Controller: means the State Controller. See California Government Code 29001
- County: includes city and county. See California Government Code 19
- Notice: includes all papers and orders required to be served in any proceedings before any court, board, or officer, or when required by law to be served independently of such proceeding. See California Government Code 26660
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
(2) Upon a satisfactory showing of good cause, the Controller may waive the penalty for late filing provided in paragraph (1).
(Amended by Stats. 2009, Ch. 332, Sec. 50. (SB 113) Effective January 1, 2010.)