Section 17219 Of Article 1. General Provisions From California Education Code >> Division 1. >> Title 1. >> Part 10.5. >> Chapter 1. >> Article 1.
17219
. (a) Whenever a school district acquires or has acquired a
site for school purposes, as determined by the State Allocation
Board, and does not use the site within (1) five years of the date of
acquisition for the kindergarten, if any, and any of grades 1 to 8,
inclusive, maintained by an elementary school district or a unified
school district, or, (2) seven years of the date of acquisition for
any of grades 7 to 12, inclusive, maintained by a high school
district or a unified school district, or if a school district has a
site at any grade level that has previously been used but has not
been used for school purposes within the preceding five years, the
school district shall be subject to nonuse payments, unless the State
Allocation Board, from time to time, makes a determination that the
school district will utilize the property for the purpose for which
it was intended within a reasonable period of time, in a specific
amount for each additional year in which the site is retained and not
used by the district beyond the foregoing specified periods, except
the first additional year shall be deemed to end not earlier than
April 30, 1973.
(b) Payment shall not be required under this section as to any
site having a value of twenty thousand dollars ($20,000) or less.
Commencing on January 1, 1988, and annually thereafter, the State
Allocation Board shall increase this exemption figure by the amount
of the current fiscal year inflation adjustment specified in Section
42238.1, if any.
(c) The payments required shall be computed by the Executive
Officer of the State Allocation Board and certified to the
Controller, and payments shall be equal to one one-hundredth (1/100)
of the original purchase price of the site modified by either a
factor reflecting the change in assessed value of all lands in the
state from the date of purchase of the site to the current date or
any other factor that in the determination of the State Allocation
Board is applicable to the site under consideration.
(d) Whenever the State Allocation Board has determined that a
school district in good faith has, within the preceding year,
advertised the schoolsite for sale to the highest bidder pursuant to
the provisions of Article 4 (commencing with Section 17455) of
Chapter 4 of Part 10.5 and has received no bids that in the judgment
of the State Allocation Board reflect the fair market value of the
property, the Executive Officer of the State Allocation Board shall
not compute any nonuse payments for the site for a period of one year
beyond the date of the determination.
(e) Nonuse payments shall not be required for any year with
respect to a schoolsite that for one-half or more of the number of
days of that year has been utilized for any of the following
purposes:
(1) By the school district, or by any other governmental entity
pursuant to agreement with the school district, for school purposes,
for use as a civic center, or for community playground, playing
field, or other outdoor recreational purposes. "Civic center," for
this purpose, means a site used for one or more of the purposes
described in Section 40041.
(2) By the State Allocation Board, pursuant to agreement with the
school district, for the storage of emergency portable classrooms.
(3) By the school district, or by any other public or private
entity pursuant to agreement with the school district, for the
operation of a child care program.
(f) Nonuse payments shall not be required for any year with
respect to a schoolsite that was leased at least one-half of the days
in that year in a manner that subjected the site to property taxes
equal to the taxes that would have been paid if the site had been
sold.