Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2132 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES
Cal. Rev. & Tax. Code § 2132
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall:
Citator
Cal. Rev. & Tax. Code § 2132 — DISTRICTS LOCATED IN MORE THAN ONE COUNTY: ALTERNATE METHOD OF COMPUTING LEVIES ON BASIS OF TENTATIVE FULL VALUES is in force in the current edition of the Code, and nothing recorded condemns it.
(a) If a resolution has been adopted pursuant to Section 2131, the board of directors shall:
(1) Determine the total amount of revenue required by the district which will be derived from an ad valorem tax or ad valorem assessment on property on the secured roll.
(2) Divide the amount determined pursuant to paragraph (1) among the counties in which the district is situated in the proportions that the estimated full values of taxable property on the secured roll within the district in the respective counties bear to the estimated total full value of such property within the district.
(b) The estimated full value shall be determined by adding the figures for the several counties.