Tax/Assessments

TAX - RELATED PUBLICATIONS

INTEGRITY & ACCOUNTABILITY: EXPLORING SPECIAL DISTRICTS' GOVERNANCE - What
statutory reforms would improve special districts' ethical behavior, directors'
compensation practices, and auditing procedures? The Senate Local Government
Committee has published the results of its hearing held in Orangevale on
November 24, 2003 in this report. Senator Ortiz asked the Committee to hold
this hearing after articles about the Sacramento Suburban Water District
appeared in the Sacramento Bee. This new report summarizes what 22 speakers
told the legislators. The summary report also reprints the background policy
paper, plus all of the written materials that the speakers gave the legislators.
Special districts' officials and watchdog groups can use this summary report
when reviewing bills that the legislators may author in 2004. (Stock #1240-S;
$6.47 - includes tax s/h) (11/03)

IT'S TIME TO DRAW THE LINE: A CITIZEN'S GUIDE TO LOCAL AGENCY FORMATION
COMMISSIONS IN CALIFORNIA, SECOND EDITION - The new second edition of this
popular report tells voters, taxpayers, property owners, and residents what they
need to know about how LAFCOs shape the boundaries of cities and special
districts. It also explains what LAFCOs are, what they do, and who pays for
them. This guide sketches the history of LAFCOs and describes the key
legislative reforms adopted in 2000. Written clearly and illustrated with new
charts, the 2003 edition presents a fresh format that will help local elected
officials, public managers, and their constituents understand how LAFCOs decide
who gets to develop land, who pays which taxes, and who receives public
services. (Stock #872-S; $3.50 - includes tax, s/h) (5/03)

SENATE COMMITTEE ON REVENUE AND TAXATION 2001-2002 SESSION: ANALYSES OF
MEASURES HEARD - Includes all bills introduced during the committee's 2001-2002
session. (Stock #1184-S; $13.74 - includes tax s/h) (10/02)

PROPOSITION 51: TRAFFIC CONGESTION RELIEF AND SAFE SCHOOL BUS ACT - This
proposition proposes t transfer 30% of the state's share of sales tax paid on
the sale and lease of new and used motor vehicles from the state's General Fund
to a new Traffic Congestion Relief and Safe School Bus Trust Fund established by
the initiative. The trust fund would finance a variety of transportation,
environmental and other programs and projects. This summary report contains the
Senate Local Government Committee staff's explanation of what happened at the
hearing held on 9/25, 9/26, 10/2, 10/3/2002, witnesses' written material,
briefing papers, and background information. (Stock #1182-S; $5.93 - includes
tax s/h) (10/02)

TENSION & AMBIGUITY: A LEGISLATIVE GUIDE TO RECENT EFFORTS TO REFORM
CALIFORNIA’S STATE-LOCAL FISCAL RELATIONSHIP – A report by the Senate Local
Government Committee. The report describes the historical background, major
issues, recent reform proposals, and legislation. It also includes several
appendices regarding fiscal reform and the Educational Revenue Augmentation Fund
(ERAF). (Stock #1075-S; $3.23 – includes tax s/h) (3/01)

SENATE COMMITTEE ON REVENUE & TAXATION 1999-2000 SESSION - Analyses of Measures
Heard. Committee disposition report. (Stock #1061-S; $15.35 - includes tax,
s/h) (11/00)

PROPERTY TAX ALLOCATION 1999 – California’s property owners pay more than $20
billion in property taxes every year. Where does their money go? Where should
their money go? What is the equitable way to allocate property tax revenues?
The Senate Local Government report summarizes the testimony, reprints the
revised briefing paper, and includes all of the written hand-out materials.
(Stock #997-S; $6.47 – includes tax s/h) (10/99)

SENATE COMMITTEE ON REVENUE & TAXATION 1997-1998 SESSION -- Analyses of Measures
Heard. Committee disposition report. (Stock #984-S; $19.40 -- includes tax,
s/h) (12/98)

IMPLEMENTING AB 1335: DO LAFCOs NEED A NUDGE TO REORGANIZE SPECIAL DISTRICTS? -
- Former Assemblyman and AB 1335 author Mike Gotch began the hearing by
outlining his specific goals: To broaden LAFCO membership to include
special district representatives; To better integrate land use planning by
requiring special districts to give up their “latent powers” in order to be
represented on LAFCO; To place responsibility for district consolidations and
dissolutions with the most impartial body -- LAFCO. This staff summary of the
informational hearing reports who spoke and summarizes their views. (Stock
#906-S; $3.77 -- includes tax, s/h) (1/97)

THE ECONOMIC IMPACTS OF THE PROPOSED ALCOHOL & TAX INITIATIVE ON CALIFORNIA’S
WINE INDUSTRY -- Hearing & summary of proposed initiative’s fiscal effects on
California’s economy, education programs & health services. Senate Select
Committee on California’s Wine Industry. (Stock #886-S; $4.31 -- includes tax,
s/h) (2/96)

SENATE COMMITTEE ON REVENUE & TAXATION 1995-1996 SESSION -- Analyses of Measures
Heard. Committee disposition report. (Stock #884-S; $21.01 -- includes tax,
s/h) (10/96)