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line 1 50079. (a)  Subject to Section 4 of Article XIII A of the <br /> line 2 California Constitution, any school district may impose qualified <br /> line 3 special taxes within the district pursuant to the procedures <br /> line 4 established in Article 3.5 (commencing with Section 50075) and <br /> line 5 any other applicable procedures provided by law. <br /> line 6 (b)  (1)  As used in this section, “qualified special taxes” means <br /> line 7 special taxes that apply uniformly to all taxpayers or all real <br /> line 8 property within the school district, except that “qualified special <br /> line 9 taxes” may include taxes that provide for an exemption from those <br /> line 10 taxes for all of the following taxpayers: <br /> line 11 (A)  Persons who are 65 years of age or older. <br /> line 12 (B)  Persons receiving Supplemental Security Income for a <br /> line 13 disability, regardless of age. <br /> line 14 (C)  Persons receiving Social Security Disability Insurance <br /> line 15 benefits, regardless of age, whose yearly income does not exceed <br /> line 16 250 percent of the 2012 federal poverty guidelines issued by the <br /> line 17 United States Department of Health and Human Services. <br /> line 18 (2)  “Qualified special taxes” do not include special taxes <br /> line 19 imposed on a particular class of property or taxpayers. <br /> line 20 (c)  The provisions in this section requiring uniform application <br /> line 21 of taxes shall not be construed as limiting a school district from <br /> line 22 assessing taxes in accordance with rational classifications among <br /> line 23 taxpayers or types of property within the school district. This <br /> line 24 subdivision is declaratory of existing law, and shall apply to <br /> line 25 transactions predating its enactment. <br /> line 26 SEC. 2. It is the intent of the Legislature, in enacting Section <br /> line 27 1 of this act, to clarify, and not change, existing law, by confirming <br /> line 28 that a school district may assess taxes in accordance with rational <br /> line 29 classifications among taxpayers or types of property, and <br /> line 30 nevertheless satisfy the requirement that the taxes apply uniformly <br /> line 31 to all taxpayers or all real property within the school district, so <br /> line 32 long as the taxes are applied uniformly within those classifications. <br /> line 33 It is further the intent of the Legislature to abrogate the holding in <br /> line 34 Borikas v. Alameda Unified School District 2012 WL 6084027 to <br /> line 35 the extent that the court’s holding restricts the right of the Alameda <br /> line 36 Unified School District to retain any of the qualified special taxes <br /> line 37 imposed pursuant to Measure H, as approved by the district’s <br /> line 38 voters on June 3, 2008. <br />O <br />99 <br />— 2 —AB 59 <br />