Gov. Code, § 12468 · Article 4. Reports
Gov. Code, § 12468
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Controller shall regularly audit the apportionment and allocation by counties of property tax revenue pursuant to Chapter 3.5 (commencing with Section 75) of, and Chapter 6 (commencing with Section 95) of, Part 0.5 of Division 1 of the Revenue and Taxation Code in accordance with the following schedule:
(a) For counties with a population in excess of 5,000,000 the audit shall be performed annually.
(b) For counties with a population greater than 200,000 and less than 5,000,000, the audit shall be performed on a three-year cycle.
(c) For counties with a population of 200,000 or less, the audit shall be performed on a five-year cycle.
(d) The Controller may, at the Controller’s discretion, perform audits more frequently than provided in subdivisions (b) and (c).
(e) The Controller shall annually submit a report to the Legislature containing a description of the audit findings for each county that was audited during the prior year. The report shall contain recommendations to the Legislature for legislation to correct any errors in the apportionment and allocation of property tax revenues that were determined as a result of these audits.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 50, Sec. 85. (AB 378) Effective January 1, 2022.
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=12468.
- Text hash
- sha256 ce2bbd4c8337a8ab452036c6eaafd46da629a62e23fef2f4549c4e0a2fec1242
- Composed by
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 0.5, ch. 3.5Change in Ownership and New Construction After the Lien DatePrinted as Chapter 3.5 (commencing with Section 75) … Part 0.5 of Division 1 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 0.5, ch. 6Allocation of Property Tax RevenuePrinted as Chapter 6 (commencing with Section 95) … Part 0.5 of Division 1 of the Revenue and Taxation Code
Cited by 2 provisions
Provisions in this library whose text cites Gov. Code, § 12468. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.