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HomeEducation CodeCh. 6Art. 3§ 16205 District Tax Levy Enforcement

§ 16205 District Tax Levy Enforcement

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 16205 District Tax Levy Enforcement

If a school board doesn't set a required tax levy, the auditor must do it, and if the board decides to pay certain costs from its own money instead of county aid, the county superintendent can order that payment.

Key Takeaways

  • •The auditor must make a tax levy if the board fails to do so.
  • •When a school board chooses to use its general fund for costs that could come from county aid, the county superintendent can require that payment from the district's general fund.
  • •These rules apply only after the law became effective on January 1, 1998.

Example

A school board forgets to approve the property tax needed for the school year.

Because the board didn't make the levy, the county auditor steps in and creates the tax levy to fund the schools.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 16205 District Tax Levy Enforcement

If the board of supervisors fails to make a district tax levy required under Section 16204, the auditor shall make the levy. In the event the governing board of a school district has elected to provide from the district general fund the amounts required to be paid on behalf of the district from the county school building aid fund under Section 16207, the county superintendent of schools shall order the payment to be made in the amount required from the general fund of the district. (Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 10, 2026

Key Terms

district tax levyauditorgoverning boarddistrict general fundcounty superintendent of schools

Related Statutes

  • § 16203 Exceptional Children Attendance Certification
  • § 16206 Excess School Tax Funds
  • § 10500 School Data Processing Centers
  • § 10501 Regional Education Data Centers
  • § 10502 School District Data Services

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 16205.
View Official Source