Analysis of the 1995-96 Budget Bill: Highway Transportation

Reimbursed work on local tax measure projects will be reduced by 448 PYEs, while seismic retrofit PYEs will remain at about the same level as in the current year. While the department's proposed reduction does cut 647 PYEs and $71.4 million, only a portion represents actual savings to the state.
https://lao.ca.gov/analysis_1995/cha2660b.html

Analysis of the 1995-96 Budget Bill: Health and Social Services Overview

To offset most of the increased county costs, the budget proposes a shift to the counties of sales tax revenues and trial court fines and penalties revenues, and state assumption of a higher share of trial court costs.
https://lao.ca.gov/analysis_1995/chapc-ov.html

Analysis of the 1995-96 Budget Bill: State Administration Overview

Tax Agencies The Board of Equalization collects state and local sales and use taxes and various excise taxes and fees; oversees the administration of the property tax; assesses public utility p roperty; and hears appeals of decisions by the Franchise Tax Board.
https://lao.ca.gov/analysis_1995/chaph-ov.html

Analysis of the 1995-96 Budget Bill: Capital Outlay Overview

(This estimate does not assume enactment of the Governor's tax cut and state-local restructuring proposals.) The figure also shows the impact of the Governor's proposed 1995-96 lease-payment bond authorizations.
https://lao.ca.gov/analysis_1995/chapi-ov.html

Analysis of the 1995-96 Budget Bill: University of California

Sharing by the state was justified on the basis that state tax dollars paid for much of the UC's physical plant an d personnel (especially faculty salaries); consequently, the state should share in the income derived from such an investment.
https://lao.ca.gov/analysis_1995/chf6440.html

Analysis of the 1995-96 Budget Bill: Major Expenditure Proposals in The 1995-96 Budget

This is defined as the 1986-87percentage of General Fund tax revenues provided to K-14 education (as adjusted by property tax shifts that have occurred in the 1990s). Test 2--Maintenance of Prior-Year Funding Levels.
https://lao.ca.gov/analysis_1995/part4-B.html

Analysis of the 1995-96 Budget Bill: What About California's Tax Levels?

Figures 13 and 14 show the level of California tax revenues under current and proposed law compared to average tax rev enue levels in other states (again, as of 1991-92). (We calculated the impact of the proposed tax cut by applying the fully phased-in percentage tax reduction to 1991-92 California tax levels.)
https://lao.ca.gov/analysis_1995/pt5-a3.html

Analysis of the 1995-96 Budget Bill: The Governor's 1995-96 State-County Realignment Proposal

Increased Sales Tax Allocations. The proposal would increase allocations of state sales taxes to the counties. This would be accomplished by earmarking a portion (.2215 cent) of the state's sales tax to pay for t he increased county costs of the foster care, CWS, adoptions, and child abuse prevention programs.
https://lao.ca.gov/analysis_1995/pt5-b.html

^[PDF] LAO 1996 Budget Analysis: Transportation Chapter

Proposition 62, passed by voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a “special tax”) unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a “general tax”) unless it is approved by a majority of the voters.
https://lao.ca.gov/analysis_1996/a96a.pdf

1996-97 Budget Analysis: Resources, Part II

To compensate the landowners for the restricted use of their property, the property is assessed at less than market value for property tax purpos es. In turn, the state compensates the counties for the loss of property tax revenues by providing counties with General Fund subvention payments.
https://lao.ca.gov/analysis_1996/a96b2.html