Section 33672.5 Of Article 6. Taxation From California Health And Safety Code >> Division 24. >> Part 1. >> Chapter 6. >> Article 6.
33672.5
. (a) Upon the written request of a redevelopment agency for
the purpose of assisting the agency, the county auditor or other
officer responsible for allocation of tax revenues pursuant to
Section 33670 shall prepare a statement each fiscal year, commencing
with the 1992-93 fiscal year, for each redevelopment project area and
each area added to a redevelopment project area by amendment, which
provides for all the following:
(1) The total taxable assessed value of secured, unsecured, and
state-assessed railroad and nonoperating, nonunitary property.
(2) The total taxable assessed value used by the county auditor to
determine the division of taxes required by subdivision (a) of
Section 33670.
(3) The total taxable assessed value used by the county auditor to
determine the division of taxes required by subdivision (b) of
Section 33670.
(4) The estimated amount of taxes calculated pursuant to
subdivision (b) of Section 33670, as adjusted by subdivision (e) of
Section 33670 and subdivision (a) of Section 33676. The statement
shall specify the gross amount of tax-increment revenue allocated to
the agency and any payments to other taxing entities that are
deducted from the gross amount allocated.
(5) The estimated amount of taxes to be allocated pursuant to
subdivisions (c) and (d) of Section 100 of the Revenue and Taxation
Code.
(b) If requested to provide a statement pursuant to subdivision
(a), the county auditor shall deliver each statement to the
respective redevelopment agencies receiving property tax revenue on
or before November 30 of each year.
(c) (1) Upon the request of a redevelopment agency pursuant to
subdivision (a), and concurrently with the disbursement of those
property tax revenues, the county auditor shall prepare a statement
which provides the amount of disbursement made pursuant to all of the
following:
(A) Section 33670.
(B) Section 100 of the Revenue and Taxation Code.
(C) Supplemental property tax revenues allocated pursuant to
Sections 75 to 75.80 of the Revenue and Taxation Code, inclusive.
(2) The statement provided pursuant to this subdivision shall also
include corrections, updates, or adjustments, if any, to the
property tax revenue amounts and taxable assessed values reported
pursuant to subdivision (a) of Section 33670.
(d) The county auditor shall also provide to a redevelopment
agency, no later than 30 days after the receipt of a written request
from that agency, information or clarification with respect to any
statement issued pursuant to this section.
(e) If any redevelopment agency requests a statement or
information pursuant to this section, the agency shall reimburse the
county auditor for all actual and reasonable costs incurred.