1997-98 Budget Analysis, General Government Departments Part 1

The BOE also oversees the administration of the property tax by county assessors and assesses property owned by public utilities. The BOE is also the final administrative appellate body for personal income and bank and corporate taxes, as well as for the taxes it administers.
https://lao.ca.gov/analysis_1997/general_govt_depts1-b_anal97.html

1997-98 Budget Analysis, General Government Departments Part 1

The ISAWS project, being managed by the HWDC, is currently operational in 18 counties, and will, when completed in 1998, encompass a total of 35 counties, primarily small caseload counties. The LEADER system is being implemented by Los Angeles County and is currently under development.
https://lao.ca.gov/analysis_1997/general_govt_depts1-c_anal97.html

1997-98 Budget Analysis, General Government Departments Part 3

The tax check- off provision was to expire at the end of 1996, but Chapter  960, Statutes of 1996 (AB 2955, Knight), extended the tax check-off provision to the end of 1997. History of Fund-Raising Problems.
https://lao.ca.gov/analysis_1997/general_govt_depts3_anal97.html

1997-98 Budget Analysis, General Government Departments Major Issues

Local Government Financing The Governor's budget proposes to subvene $110 million (General Fund) to cities and counties. Almost all of this amount ($100 million) would go for continuation of the Governor's COPS program enacted last year of funds available; $75 million would be distributed to cities and counties for police and sheriffs' patrol services.
https://lao.ca.gov/analysis_1997/general_govt_overview_anal97.html

^[PDF] LAO 1997 Budget Analysis: Health & Social ServicesChapter

The State Board of Equalization, the California courts of appeal ruled that the assessment on lead product manufacturers constituted a tax rather than a fee; and therefore, the assessment requires legislation authorizing such a tax.
https://lao.ca.gov/analysis_1997/health_ss_anal97.pdf

Health and Social Services Departmental Issues

The State Board of Equalization , the California courts of appeal ruled that the assessment on lead product manufacturers constituted a tax rather than a fee; and therefore, the assessment requires legislation au thorizing such a tax.
https://lao.ca.gov/analysis_1997/health_ss_depts1-a_anal97.html

LAO Analysis of the 1997-98 Budget Bill

Governor Proposes to Eliminate County Mandate to Provide General Assistance The Governor proposes to eliminate the requirement that counties provide these benefits. If some counties reduce or eliminate those benefits, it could lead to migration of recipien ts to other counties, which would increase the financial incentive for these counties to reduce benefits.
https://lao.ca.gov/analysis_1997/health_ss_overview_anal97.html

LAO Analysis of the 1997-98 Budget BillK-12 Education, Budget Issues

(Our numbers include the impact of the tax cut in order to highlight the forecasting-related differences.) Figure 11
https://lao.ca.gov/analysis_1997/k12_ed_depts1-a_anal97.html

^[PDF] LAO 1997 Budget Analysis: The Governor's Corporate Tax Reduction Proposal Chapter

Comparison of Elements Of the Corporate Tax Structure Corporate Tax Rates California’s Tax Rates Have Generally Declined in Recent Years. Figure 2 provides a history of California’s bank and corporation tax rates The Governor’s Corporate Tax Reduction Proposal 187 Figure 2 History of California Bank and
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.pdf

1997-98 Budget Analysis: Property Taxes--Why Some Local Governments Get More Than Others

For example, if a county government received 10 per cent of the property taxes collected by all local jurisdictions in that county prior to the passage of Proposition 13, the county government would receive 10 percent of the propert y taxes collected at the 1 percent rate.
https://lao.ca.gov/analysis_1997/part6c_prop_taxes_pi97.html