3120 BP - Parcel Tax Administration

Business and Noninstructional Operations
Board Policy No. 3120
Policy approved:  June 3, 2004

PARCEL TAX ADMINISTRATION


Section 4 of Article XIIIA of the California Constitution allows the Governing Board to call an election for a qualified special tax (a.k.a. “parcel tax) measure.  The tax is imposed on every parcel of taxable real property in the District, as defined in the measure, unless exempted by the District or by operation of law.

The Governing Board seeks to set forth the process for administering the parcel tax, including but not limited to, considering and granting exemptions to the payment of the parcel tax, administering and accounting for the expenditure of parcel tax funds, and establishing a citizen’s oversight committee to monitor the expenditure of funds consistent with the intent of the special tax measure.


Legal Reference

CAL. CONSTITUTION,
Article XIIIA, Section 4
GOVERNMENT CODE
Sections 50075 et seq.
EDUCATION CODE
Sections 5320 et seq.

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