16163
. Whenever, subsequent to the date on which a conditional
apportionment becomes final, territory is withdrawn from a
state-aided district and no portion of the apportionment was expended
for school property acquired by the acquiring district:
(1) If the acquiring district is a state-aided district, the
assessed valuation in the territory acquired shall be included in
determining assessed valuation of the property in the acquiring
district, and shall thereafter be excluded in determining assessed
valuation of the property in the state-aided district, for purposes
of the computations under Sections 16070 to 16075, inclusive;
(2) If the acquiring district is not a state-aided district, the
Controller shall determine the percentage relationship, at the time
of the withdrawal, between (a) the assessed valuation in the
territory acquired, together with the current assessed valuation in
all other territory theretofore acquired by the acquiring district
from the state-aided district since the date of its first conditional
apportionment under this chapter, and (b) the current assessed
valuation of the state-aided district as it was territorially
constituted on the latter date.
If the percentage of assessed valuation in acquired territory is,
in the aggregate, less than 10 percent, the assessed valuation in all
the acquired territory shall be excluded, until the next withdrawal
of territory from the state-aided district to the acquiring district,
in determining the assessed valuation of the state-aided district
for the purposes of the computations under Sections 16070 to 16075,
inclusive.
If the percentage of assessed valuation in acquired territory is,
in the aggregate, a percentage equal to or greater than 10 percent,
the Controller shall, by deducting the percentage from 100 percent,
obtain the "complement percentage." Until the next withdrawal of
territory from the state-aided district to the acquiring district,
the assessed valuation of the state-aided district for purposes of
the computations under Sections 16070 to 16075, inclusive, shall be
determined by dividing the current assessed valuation of the
state-aided district as territorially constituted immediately
subsequent to the last withdrawal, by the complement percentage.
Whenever, pursuant to this section, the assessed valuation of the
state-aided district is adjusted for repayment computation purposes
by use of the complement percentage, liability for the annual
repayment computed shall be apportioned between the state-aided
district and the acquiring district by multiplying the annual
repayment by the complement percentage, the product representing the
liability of the state-aided district, and the remainder of the
computed repayment representing the liability of the acquiring
district.
Notwithstanding the foregoing, the liability of the state-aided
district shall not exceed the product of any "complement percentage"
(as it may from time to time exist) times the balance due on the
aforesaid final apportionment at the time the complement percentage
is established; and the liability of the acquiring district (while a
complement percentage remains unchanged) shall not exceed the
remainder of the balance of the final apportionment at the time
complement percentage is established. The maximum liability on the
part of either the state-aided or acquiring districts established as
above (and until the time that the liability be altered by altering
the "complement percentage") shall be hereinafter referred to in this
section with respect to each such district as "the maximum."
(3) In the event that two or more non-state-aided districts
acquire territory from the state-aided district, the Controller shall
determine the formulae for apportioning liability for the annual
repayment between the districts affected (including the formulae for
determining what assessed valuations shall be used within the
affected districts or territories withdrawn, and the dates of
determination thereof), as will in his or her opinion best comply
with the principles set forth above, irrespective of whether the
formulae are in literal compliance therewith. The same percentage of
annual repayment for which a district is liable at the time the
liability apportionment is made shall (unless and until the liability
apportionment is subsequently changed pursuant to this paragraph) be
deemed applicable to the liability of the district for the balance
(as of the date the liability apportionment is made) due on the final
apportionment to the state-aided district. The liability for the
balance shall, with respect to any affected district, be hereinafter
referred to as the "maximum" for the district.
(4) It is the intent of the Legislature that the foregoing
"maximums" shall be applied by the Controller both retroactively and
prospectively, provided that as a result of the application (1) no
cash refund shall be made to any district; (2) in the event any
district has, in the past, paid an amount greater than its "maximum,"
assuming this paragraph and others to which it is referable had been
in effect at that time, the excess shall be credited by the
Controller against any apportionment balances for which the district
is or may hereafter become liable; and (3) the Controller shall make
retroactively any adjustments in the amounts due from any other
district by virtue of any adjustments made under (2) above.
Notwithstanding the foregoing, any computations required to be made
pursuant to this paragraph shall not be reflected in any changes in
deductions required to be made pursuant to Section 16080 prior to
January 1, 1966.
If any subdivision, clause, sentence, or phrase of this section is
for any reason held to be unconstitutional the decision shall not
affect the validity of the remaining portions of this section. The
Legislature hereby declares that it would have adopted this section
and each subdivision, sentence, clause, or phrase thereof
irrespective of the fact that any one or more subdivisions, clauses,
sentences, or phrases be declared unconstitutional.