§ 14220 Multi-County School District Taxation

This law says that when a school or community college district spreads across two or more counties, each county’s assessor must each year tell that county’s board of supervisors the total value of all taxable property in the part of the district that lies in that county.

Key Takeaways

•Works only when a school or community college district crosses county lines.
•Each county’s assessor must give a yearly certification.
•The certification uses the county’s own latest assessment roll.
•The report goes to that county’s board of supervisors.

Example

A school district includes land in both Oak County and Pine County. Each year, Oak County’s assessor sends Oak County’s board of supervisors a report that says how much all the homes, businesses, and land are worth in the part of the district that’s inside Oak County, using Oak County’s latest property list. Pine County does the same for its side of the district.

The assessors are just reporting the property values for the portion of the school district that’s in their own county, and they do it every year.

When any school district or community college district is situated partly in two or more counties the assessor of each of the counties shall annually certify to the board of supervisors of each of the counties the assessed value of all taxable property in the county situated in the district as shown by the last assessment roll of his county. (Enacted by Stats. 1976, Ch. 1010.)

Key Takeaways

•Works only when a school or community college district crosses county lines.
•Each county’s assessor must give a yearly certification.
•The certification uses the county’s own latest assessment roll.
•The report goes to that county’s board of supervisors.

Example

The assessors are just reporting the property values for the portion of the school district that’s in their own county, and they do it every year.

Key Takeaways

Example

Key Terms

References

§ 14220 Multi-County School District Taxation

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References