Rev. & Tax. Code, § 2132 · Part 3.5. DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
Rev. & Tax. Code, § 2132
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall:
(1) Determine the total amount of revenue required by the district which will be derived from an ad valorem tax or ad valorem assessment on property on the secured roll.
(2) Divide the amount determined pursuant to paragraph (1) among the counties in which the district is situated in the proportions that the estimated full values of taxable property on the secured roll within the district in the respective counties bear to the estimated total full value of such property within the district.
(b) The estimated full value shall be determined by adding the figures for the several counties.
Notes and commentary — not statutory text
History
Amended by Stats. 1984, Ch. 678, Sec. 37.
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=RTC§ionNum=2132.
- Text hash
- sha256 cea040ca2d0617f1575f66133151c77b04f88c720b47c3a4a13a274ed62688de
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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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