Chapter 2. Property Valuations For Allocations of California Education Code >> Division 7. >> Title 3. >> Part 50. >> Chapter 2.

For purposes of subdivision (a) of Section 2 of Article XIII A of the California Constitution, the "full cash value" of all property in a community college district shall include the assessed valuation of all real properties in those territories or components which subsequent to the 1975-76 fiscal year became a part of the community college district.

On or before November 15 of each year, the county auditor of each county shall furnish to the Board of Governors of the California Community Colleges the actual previous year's receipts, along with estimated current year receipts for secured tax receipts, unsecured tax receipts, prior year tax receipts, timber tax receipts, and any other appropriate taxes or subventions for each community college district or portion of a district situated within his or her county. This information shall be forwarded on forms prescribed by the Board of Governors of the California Community Colleges.