Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2023 | Updated by FindLaw Staff
(a)(1) The Controller shall include in reports compiled and published pursuant to subdivision (b) of Section 12463 information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax.
(D) The sunset date of the parcel tax, if any.
(E) The amount of revenue received from the parcel tax.
(F) The manner in which the revenue received from the parcel tax is being used.
(2) In implementing this subdivision, the Controller shall use existing funds or resources.
(b) Each county, city, and special district that assesses a parcel tax shall provide information to the Controller as required by the Controller to comply with subdivision (a).
(c) For purposes of this section, “parcel tax” means a tax levied by a local agency upon any parcel of property identified using the assessor's parcel number system, or upon any person as an incident of property ownership pursuant to Section 4 of Article XIII A of the California Constitution, that is collected via the annual property tax bill.
Cite this article: FindLaw.com - California Code, Government Code - GOV § 12463.2 - last updated January 01, 2023 | https://codes.findlaw.com/ca/government-code/gov-sect-12463-2/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)