^[PDF] California Spending Plan 2007-08: The Budget Act and Related Legislation

The budget package accelerates the transfer of $600 million in tobacco securitization funds to the General Fund. These tobacco funds were originally scheduled to be transferred in 2008–09 and 2009–10.
https://lao.ca.gov/2007/spend_plan/spending_plan_07-08.pdf

^[PDF] California's Tax System: A Primer

The economic factors underlying this change are not known, but could include different rates of investment in homes versus other properties and different property ownership transfer rates. Other Local Taxes Utility Users’ Tax.
https://lao.ca.gov/2007/tax_primer/tax_primer_040907.pdf

^[PDF] California Freedom from Slavery Act

For example, people under 55 years of age might transfer property or income to spouses or other family members over 55 years old to avoid taxation. In addition, more people over age 55 might move to (or stay in) California, increasing the number of residents exempt from these taxes.
https://lao.ca.gov/ballot/2009/090629.pdf

^[PDF] Local Taxpayer, Public Safety, and Transportation Protection Act of 2010 (Amdt. #1-NS) Revised

Proposition 42 (2002) Transfer. The Constitution requires that the gasoline sales tax revenues deposited into the General Fund be transferred to the Transportation Invest- ment Fund (TIF). These funds have been counted as tax revenues for purposes of calcu- lating the minimum amount of K-14 education funding required under Proposition 98.
https://lao.ca.gov/ballot/2009/090678.pdf

^[PDF] Education and Taxpayer Fairness Act

Counties collect these tax revenues and allocate them to local governments (cities, counties, special districts, redevelopment agencies, schools, and community colleges) according to law. Real property includes land, buildings, and other things affixed to the land.
https://lao.ca.gov/ballot/2009/090728.pdf

^[PDF] Overview of Health Care Districts

In addition, some health care districts that previously operated hospitals until the 1990s no longer operate them.  Some districts established legally separate nonprofi t hospital corporations, and transferred ownership or operation of facilities to public and private systems.
https://lao.ca.gov/handouts/Health/2012/Overview_Health_Care_Districts_4_11_12.pdf

^[PDF] Transportation Funding Instability Continues

Transportation Funding Instability Continues Joel Riphagen Legislative Analyst’s Office www.lao.ca.gov LAO Budget Proposes Transportation Aid To General Fund Budget proposes $1.5 billion to aid General Fund Tribal gaming bonds deferred to budget year Proposition 42 protected in future, but repayments delayed LAO Major Transportation Loans and Transfers to General Fund, Including
https://lao.ca.gov/handouts/Transportation/2005/trans_funding_050605.pdf

^[PDF] Nonprofits and the Property Tax

California’s Nonprofit Property Tax Exemption 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 3, 2014 LAO 70 YEARS OF SERVICE ; Most Nonprofits Must Meet Two Requirements. „ Ownership. The property must be owned by a nonprofit organization. „ Use.
https://lao.ca.gov/handouts/localgov/2014/Nonprofits-Property-Tax-020314.pdf

^[PDF] Overview of the Governor’s 2017-18 Budget Proposal for Assembly Budget Subcommittee No. 3

We recommend the Legislature fi rst determine the level of shared funding for cities and counties and make highway maintenance its highest priority for the state’s share.  Determine Overall Funding Level.
https://lao.ca.gov/handouts/resources/2017/Budget-Proposal-Overview-030817.pdf

^[PDF] Use Tax on Remote Sales

.) ; Sales and Use Tax Rates Vary Across Cities and Counties. There are 24 distinct rates levied, ranging from 7.25 percent to 10.25 percent. The average rate is roughly 8.5 percent. ; California Department of Tax and Fee Administration (CDTFA) Administers Sales and Use Tax.
https://lao.ca.gov/handouts/state_admin/2018/Use-Tax-101518.pdf