California Assembly Bill AB267 Introduced / Bill

 BILL NUMBER: AB 267INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Torlakson (Principal coauthor: Assembly Member Huffman) FEBRUARY 11, 2009 An act to amend Section 50079 of the Government Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 267, as introduced, Torlakson. Education finance districts: taxes. Existing law allows any school district to impose qualified special taxes, as defined, within the district pursuant to specified procedures. This bill would authorize an education finance district, as defined, to impose within the district any tax that may be imposed by any charter city pursuant to specified procedures. Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 50079 of the Government Code is amended to read: 50079. (a) Subject to Section 4 of Article XIII A of the California Constitution, any school district  or education finance district  may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law. (b)  (1)     As used in this section, " qualified   For  purposes of this section:   (1)     (A)     "Qualified  special taxes" means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that "qualified special taxes" may include taxes that provide for an exemption from those taxes for taxpayers 65 years of age or older or for persons receiving Supplemental Security Income for a disability, regardless of age.  (2)   (B)  "Qualified special taxes" do not include special taxes imposed on a particular class of property or taxpayers.  (2) "Education finance district" means three or more contiguous school districts located wholly or partially within the same county, or two school districts within a county containing only two school districts, or one school district within a county containing only one school district, and where the governing body of each school district shall adopt a resolution by majority vote stating both of the following:   (A) Its willingness to participate in the district for purposes of imposing a special tax.   (B) Mutual agreement with all other school districts participating in the education finance district on the division and expenditure of revenues raised by the tax.