Los Angeles County Municipal Code Ch. 4.200 Apportionment of Property Taxes

Notwithstanding any provision of state law to the contrary, the apportionment of property taxes among the county, the cities, school districts (including community college districts) and other districts therein shall be in the manner such apportionment was made for fiscal year 1992-93 pursuant to Chapter 6 of Part 0.5 of Division l of the Revenue and Taxation Code of California.

(Ord. 93-0045 § 2 (part), 1993.)

The treasurer-tax collector and auditor-controller shall collect, apportion and disburse property taxes for fiscal year 1993-94 in accordance with this chapter unless the board of supervisors of Los Angeles County, by emergency declaration adopted pursuant to four-fifths vote, specifies an alternative apportionment.

(Ord. 93-0045 § 2 (part), 1993.)

In accordance with the findings and intent of Section 1 of Ordinance 93-0045, this chapter will become operative, and property taxes shall be collected, apportioned and disbursed in accordance herewith, in the event the state enacts legislation that would result in the aforesaid unlawful apportionment of property taxes collected in Los Angeles County in fiscal year 1993-94.

(Ord. 93-0045 § 2 (part), 1993.)

FOOTNOTES FOR TITLE 4

For statutory provisions on claims against public entities, see Gov. Code § 900 et seq.

For statutory provisions on county budgets, see Gov. Code § 29000 et seq.

For statutory provisions on capital outlay funds, see Gov. Code § 53730 et seq.; for provisions on taxation for the support of county libraries, see Educ. Code § 19170.

For statutory provisions on local reimbursement of needy victims of crime, see Gov. Code § 29631 et seq.

For statutory provisions authorizing rewards for information leading to the arrest and conviction of litterers, see Penal Code § 374a.

For statutory provisions on assessment for improvements, see Str. and Hwys. Code § 2800 et seq. and § 5300 et seq. 9A. Prior ordinance history: Ord. 90-0179.

For statutory provisions on property taxation, see Rev. and Tax. Code § 101 et seq.; for provisions on tax relief when property is damaged or destroyed, see Rev. and Tax. Code § 151.1 et seq.

For statutory provisions on local sales and use taxes, see Rev. and Tax. Code § 7200 et seq.; for provisions on sales and use taxes generally, see Rev. and Tax. Code § 6001 et seq.

For statutory provisions authorizing local transient occupancy taxes, see Rev. and Tax. Code §§ 7280 and 7281.

Chapter 4.69 "The Public Safety and Homeland Security Tax Act", failed to pass by a ⅔ vote of the electorate in the November 2, 2004 election and is therefore inoperative.