Section 12463.2 Of Article 4. Reports From California Government Code >> Division 3. >> Title 2. >> Part 2. >> Chapter 5. >> Article 4.
12463.2
. (a) (1) The Controller shall include in reports compiled
and published pursuant to subdivision (b) of Section 12463
information relating to the imposition of each locally assessed
parcel tax, including, but not limited to, the following:
(A) The type and rate of parcel tax imposed.
(B) The number of parcels subject to the parcel tax.
(C) The number of parcels exempt from the parcel tax.
(D) The sunset date of the parcel tax, if any.
(E) The amount of revenue received from the parcel tax.
(F) The manner in which the revenue received from the parcel tax
is being used.
(2) In implementing this subdivision, the Controller shall use
existing funds or resources.
(b) Each county, city, and special district that assesses a parcel
tax shall provide information to the Controller as required by the
Controller to comply with subdivision (a).
(c) For purposes of this section, "parcel tax" means a tax levied
by a local agency upon any parcel of property identified using the
assessor's parcel number system, or upon any person as an incident of
property ownership pursuant to Section 4 of Article XIII A of the
California Constitution, that is collected via the annual property
tax bill.