Section 33328 Of Article 3. Selection Of Project Area And Formulation Of Preliminary Plans From California Health And Safety Code >> Division 24. >> Part 1. >> Chapter 4. >> Article 3.
33328
. When it transmits the map of the project area to the county
officials, taxing agencies, and the State Board of Equalization
pursuant to Section 33327, the redevelopment agency shall also advise
those officials and agencies of the last equalized assessment roll
it proposes to use for the allocation of taxes that will comply with
Sections 33670 and 33670.5. That roll shall be known and referred to
as the base year assessment roll. The county officials charged with
the responsibility of allocating taxes under Sections 33670 and
33670.5 shall prepare and deliver to the redevelopment agency and
each of the taxing agencies, a report which shall include all of the
following:
(a) The total assessed valuation of all taxable property within
the project area as shown on the base year assessment roll.
(b) The identifications of each taxing agency levying taxes in the
project area.
(c) The amount of tax revenue to be derived by each taxing agency
from the base year assessment roll from the project area, including
state subventions for homeowners, business inventory, and similar
subventions.
(d) For each taxing agency, its total ad valorem tax revenues from
all property within its boundaries, whether inside or outside the
project area.
(e) The estimated first year taxes available to the redevelopment
agency, if any, based upon information submitted by the redevelopment
agency, broken down by taxing agencies.
(f) The assessed valuation of the project area for the preceding
year, or, if requested by the redevelopment agency, for the preceding
five years, except for state assessed property on the board roll.
However, in preparing this information, the requirements of Section
33670.5 shall be observed. The assessed value shall be reported by
block if the property is divided by blocks, or by any other
geographical area as may be agreed upon by the agency and county
officials.
The report shall be prepared and delivered to the redevelopment
agency and each of the taxing agencies within 60 days of the date of
filing by the redevelopment agency with the State Board of
Equalization or as otherwise agreed upon by the agency and the State
Board of Equalization, unless the redevelopment agency requests the
assessed valuation for the preceding five years, in which case the
report shall be prepared and delivered within 90 days. If the
proposed base year assessment roll has not yet been equalized at the
time of the receipt of that advice, then the report shall be prepared
and delivered within 60 days, or other period, otherwise agreed
upon, by the agency and the State Board of Equalization, from the
date set forth in Section 2052 of the Revenue and Taxation Code,
unless the agency requests the assessed valuation for the preceding
five years, in which case, the report shall be prepared and delivered
within 90 days.
If the filing does not comply with the requirements of Section
33327, the State Board of Equalization or the official of the taxing
agency entitled to receive those documents shall notify the filing
agency within 10 days, stating the manner in which the filing of
documents does not comply with this section. If no notice is given it
shall be conclusively presumed that the agency has complied with the
provisions of this section.
If the report is not received within the time prescribed by this
section, the redevelopment agency may proceed with the adoption of
the redevelopment plan. The county officials may transmit a partial
report, and any final report or additional information, if received
by the agency prior to the close of the public hearing on the
redevelopment plan, shall become part of the record of the public
hearing.
The State Board of Equalization and officials of all taxing
agencies shall provide the county officials preparing the report with
all information necessary for its preparation. All data and
information upon which the report is based shall be available to the
agency to the extent permitted by law.
Prior to the publication of notice of the legislative body's
public hearing on the plan, the agency shall consult with each taxing
agency which levies taxes, or for which taxes are levied, on
property in the project area with respect to the plan and to the
allocation of taxes pursuant to Section 33670.