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HomePublic Utilities CodeDiv. 10Pt. 15Ch. 5Art. 8§ 103326 District Property Tax Basis

§ 103326 District Property Tax Basis

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

§ 103326 District Property Tax Basis

This law says the board must use the property value numbers from the county assessor and the State Board of Equalization to figure out how much property tax to charge, and the county tax collector will collect that tax.

Key Takeaways

  • •The board must use the official assessments from the county assessor and State Board of Equalization.
  • •Those assessments are the basis for calculating district property taxes.
  • •The county tax collector is responsible for collecting the taxes.

Example

A local school district needs to bill homeowners for property taxes.

The district looks at the property values that the county assessor and the state board have already calculated, uses those numbers to decide each homeowner's tax bill, and then the county tax collector sends out the bills and collects the money.

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

Official Source
View on CA.gov

§ 103326 District Property Tax Basis

The board shall avail itself of the assessments made by the county assessor and of the assessments made by the State Board of Equalization for the county, and shall take such assessments as the basis for district property taxation and have its property taxes collected by the county tax collector. (Amended by Stats. 2018, Ch. 92, Sec. 180. (SB 1289) Effective January 1, 2019.)

Last verified: January 11, 2026

Key Terms

county assessorState Board of Equalizationdistrict property taxationcounty tax collector

Related Statutes

  • § 102337 County Property Tax Basis
  • § 100252 Vta Tax Contract Authority
  • § 100253 Vta Tax Administration Contract
  • § 100254 Vta Tax Contract Requirement
  • § 102350 Local Sales Tax Approval

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 103326.
View Official Source