§ 2305 As used in this article “functional consolidation” means the …
§ 2306 Whenever a functional consolidation occurs, the maximum property tax …
§ 2307 The local agency which transfers a program or service shall reduce …
§ 2308 The maximum property tax rate for a local agency assuming the …
§ 2309 Any adjustment in the maximum property tax rate of a local agency …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 4 > Chapter 3 > Article 8 - Functional Consolidation: Effect on Maximum Property Tax Rates

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • functional consolidation: means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. See California Revenue and Taxation Code 2305
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7