7901
. For the purposes of Article XIII B of the California
Constitution and this division:
(a) "Change in California per capita personal income" means the
number resulting when the quotient of the California personal income,
as published by the United States Department of Commerce in the
Survey of Current Business for the fourth quarter of a calendar year
divided by the civilian population of the state on January 1 of the
next calendar year, as estimated by the Department of Finance, is
divided by the similarly determined quotient for the next prior year.
For example, the change in California per capita personal income for
1979 (to be used for computing the appropriations limit for the
1980-81 fiscal year) would equal the fourth quarter 1979 personal
income divided by the January 1, 1980, population, the quotient
divided by the fourth quarter 1978 personal income divided by the
January 1, 1979, population.
(b) "Change in population" for a local agency for a calendar year
means the number resulting when the percentage change in population
between January 1 of the next calendar year and January 1 of the
calendar year in question, as estimated by the Department of Finance
pursuant to Section 2227 of the Revenue and Taxation Code for each
city and county and Section 2228 of the Revenue and Taxation Code for
each special district, plus 100, is divided by 100. For example, the
change in population for 1979 would equal the percentage change in
population between January 1, 1980, and January 1, 1979, plus 100,
the sum divided by 100. For purposes of the state's appropriations
limit, "change in population" means the number resulting when the
civilian population of the state on January 1 of the next calendar
year, as estimated by the Department of Finance, is divided by the
similarly estimated population for January 1 of the calendar year in
question. For example, the change in population for 1979 (to be used
for computing the appropriations limit for the 1980-81 fiscal year)
would equal the January 1, 1980, population divided by the January 1,
1979, population.
A city or special district may choose to use the change in
population within its jurisdiction or within the county in which it
is located. For a special district located in two or more counties,
the special district may choose to use the change in population in
the county in which the portion of the district is located which has
the highest assessed valuation. Each city and special district shall
select its change in population pursuant to this paragraph annually
by a recorded vote of the governing body of the city or special
district. A charter city and county may choose to use the change in
population provided in this paragraph or may choose to use the change
in population provided in Section 2 of Chapter 1221 of the Statutes
of 1980.
A county may choose to use any one of the following:
(1) The change in population within its jurisdiction.
(2) The change in population within its jurisdiction, combined
with the change in population within all counties having borders that
are contiguous to that county.
(3) The change in population within the incorporated portion of
the county.
(c) "Change in population" for a school district means the change
in average daily attendance between the year prior to that for which
the appropriations limit is being computed and the year for which the
appropriations limit is being computed, using the average daily
attendance as defined in Section 7906.
(d) "Change in population" for a community college district means
the number resulting when the average daily attendance reported by
the community college district for state apportionment funding
purposes computed pursuant to former Article 2 (commencing with
Section 84520) of Chapter 4 of Part 50 of the Education Code is
divided by the similarly computed average daily attendance for the
previous year.
(e) "Local agency" means a city, county, city and county, special
district, authority or other political subdivision of the state,
except a school district, community college district, or county
superintendent of schools. The term "special district" shall not
include any district which (1) existed on January 1, 1978, and did
not possess the power to levy a property tax at that time or did not
levy or have levied on its behalf, an ad valorem property tax rate on
all taxable property in the district on the secured roll in excess
of 12 1/2 cents per one hundred dollars ($100) of assessed value for
the 1977-78 fiscal year, or (2) existed on January 1, 1978, or was
thereafter created by a vote of the people, and is totally funded by
revenues other than the proceeds of taxes as defined in subdivision
(c) of Section 8 of Article XIII B of the California Constitution.
If a special district levied, or had levied on its behalf,
different property tax rates for the 1977-78 fiscal year depending on
which area or zone within the district boundaries property was
located, it shall be deemed not to have levied a secured property tax
rate in excess of 12 1/2 cents per one hundred dollars ($100) of
assessed value if the total revenue derived from the ad valorem
property tax levied by or for the district for 1977-78, divided by
the total amount of taxable assessed valuation within the district's
boundaries for 1977-78, does not exceed .00125.
(f) "School district" means an elementary, high school, or unified
school district.
(g) "Local jurisdiction" means a local agency, school district,
community college district, or county superintendent of schools.
(h) As used in Section 2 and subdivision (b) of Section 3 of
Article XIII B, "revenues" means all tax revenues and the proceeds to
a local jurisdiction or the state received from (1) regulatory
licenses, user charges, and user fees to the extent that those
proceeds exceed the costs reasonably borne by that entity in
providing the regulation, product, or service, and (2) the investment
of tax revenues as described in subdivision (i) of Section 8 of
Article XIII B. For a local jurisdiction, revenues and appropriations
shall also include subventions, as defined in Section 7903, and with
respect to the state, revenues and appropriations shall exclude
those subventions.
(i) (1) "Proceeds of taxes" shall not include proceeds to a local
jurisdiction or the state from regulatory licenses, user charges, or
user fees except to the extent that those proceeds exceed the costs
reasonably borne by that entity in providing the regulation, product,
or service.
(2) "Proceeds of taxes" also does not include the proceeds
received by a local jurisdiction from a license tax imposed pursuant
to Section 25149.5 of the Health and Safety Code or a tax or fee
imposed pursuant to Section 25173.5 of the Health and Safety Code on
the operation of a hazardous waste facility, or the proceeds received
by a local jurisdiction from a surcharge that is collected by a
regional disposal facility, as authorized pursuant to Section 115255
of the Health and Safety Code to the extent that these proceeds of
the license tax, tax, fee, or surcharge are expended for costs or
increased burdens on local jurisdictions that are associated with the
hazardous waste facility or regional disposal facility. These costs
or burdens include, but are not limited to, general fund expenses,
the improvement and maintenance of roads and bridges, fire
protection, emergency medical response, law enforcement, air and
groundwater monitoring, epidemiological studies, emergency response
training, and equipment related to the hosting of the hazardous waste
facility or regional disposal facility.