Gov. Code, § 12463.2 · Article 4. Reports
Gov. Code, § 12463.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 2014, Ch. 781, Sec. 1. (AB 2109) Effective January 1, 2015.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12463.2.
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- sha256 0de1b6c846b3f2af8f37fd6a6f1e99d2761b09b7360ba7908027a9872519d338
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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