California Revenue and Taxation Code

§ 96.2

RTC § 96.2 Effective Jan 1, 1995Div. 1 · Part 0.5 · Ch. 6 · Art. 2

Statute text

Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year:

(a)The amount of property tax revenue allocated pursuant to subdivisions (a) and (b) of Section 96 or subdivision (a) of Section 96.1, modified by any adjustments made pursuant to Section 99 or 99.2 and subdivision (e) of Section 96.5, shall be combined to compute the total amount of property tax revenue allocated to the jurisdiction with respect to the tax rate area.

(b)The total amount of property tax revenue allocated to each jurisdiction with respect to all tax rate areas as determined pursuant to subdivision (a) shall be added to compute a total amount of property tax revenue for a jurisdiction in all tax rate areas.

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Legislative history

Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.