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california legislature—2013–14 regular session <br />ASSEMBLY BILL No. 59 <br />Introduced by Assembly Member Bonta <br />January 7, 2013 <br />An act to amend Section 50079 of the Government Code, relating to <br />taxation. <br />legislative counsel’s digest <br />AB 59, as introduced, Bonta. School districts: parcel taxes. <br />Existing law authorizes any school district to impose qualified special <br />taxes within the district pursuant to specified procedures. Existing law <br />defines qualified special taxes as special taxes that apply uniformly to <br />all taxpayers or all real property within the school district, as specified. <br />This bill would specify that the provisions requiring uniform <br />application of taxes shall not be construed as limiting a school district <br />from assessing taxes in accordance with rational classifications among <br />taxpayers or types of property within the school district. The bill would <br />specify that the provision is declaratory of existing law. The bill would <br />also express the Legislature’s intent to clarify, and not change, existing <br />law, and to abrogate the holding in Borikas v. Alameda Unified School <br />District, as specified. <br />Vote: majority. Appropriation: no. Fiscal committee: no. <br />State-mandated local program: no. <br />The people of the State of California do enact as follows: <br /> line 1 SECTION 1. Section 50079 of the Government Code, as <br /> line 2 amended by Section 1 of Chapter 791 of Statutes of 2012, is <br /> line 3 amended to read: <br /> <br />99 <br />