Section 29144.
29144. All commitments covered by the restricted, committed, or assigned fund balance encumbrances account at fiscal yearend are appropriated for the succeeding fiscal year. (Amended by Stats. 2011, Ch. 382, Sec. 1.13. (SB 194) Effective January 1, 2012.)
Section 29125.
29125. (a) Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows: (1) If between funds, by a four-fifths vote. (2) If transfers from appropriation for contingencies, by a four-fifths vote. (3) If between budget units within a fund if overall appropriations are […]
Section 29092.
29092. The board may set forth appropriations in greater detail than required in Section 29089 and may authorize any additional controls for the administration of the budget as it deems necessary. The board may designate a county official to exercise these administrative controls. (Amended by Stats. 2009, Ch. 332, Sec. 46. (SB 113) Effective January […]
Section 29093.
29093. (a) A copy of the adopted budget in the format prescribed by the Controller shall be filed by the auditor in the office of the clerk of the board and the office of the Controller not later than December 1 of each year. (b) (1) If the auditor, after receipt of written notice from the Controller, fails […]
Section 29100.
29100. (a) On or before October 3 of each year, the board shall adopt by resolution the rates of taxes on the secured roll, not to exceed the 1-percent limitation specified in Article XIII A of the Constitution and Sections 93 and 100 of the Revenue and Taxation Code. For voter-approved indebtedness, the board shall adopt the […]
Section 29100.6.
29100.6. On or before December 1 of each year, each county auditor shall file with the Controller in such form as the Controller directs, a statement of the amounts of exempt values granted for the homeowners’ property tax exemption under subdivision (k) of Section 3 and Section 25 of Article XIII of the Constitution for […]
Section 29101.
29101. After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate is upon the full assessed valuation of property and only upon property which is legally subject to such tax. (Amended by Stats. 1985, Ch. 751, […]
Section 29102.
29102. Unless otherwise provided by law, the authority and duties of the county board of supervisors with respect to adopting tax rates and levying of taxes prescribed in this article shall have application to school districts and to special districts, or zones or improvement districts thereof, whose affairs and finances are not under the supervision […]
Section 29103.
29103. It shall be the responsibility of the auditor to calculate the several tax rates for the board’s action thereon. (Amended by Stats. 1985, Ch. 751, Sec. 30.)
Section 29104.
29104. The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base. Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies. (Amended by Stats. 1985, […]