Water Special Districts: A Look at Governance and Public Participation

Some water special districts receive an allocation of property taxes from the base 1  percent rate in order to fund a portion of their activities—totaling $479  million in 1997 98. As a result of state allocation formulas, those water special districts that received property taxes prior to the passage of Proposition  13 in 1978, generally continue to receive property taxes today.
https://lao.ca.gov/2002/water_districts/Special_Water_Districts.html

^[PDF] A Primer: Assembly Constitutional Amendment 11

(g) The annual amount transferred to the infrastructure fund, as required pursuant to subdivision (a), shall be reduced by an amount equal to the sales tax revenue in each fiscal year that is redirected to the Traffic Congestion Relief and Safe School Bus Trust Fund pursuant to Proposition 51 if that measure was approved by the voters in November 2002.
https://lao.ca.gov/2003/aca_11/020503_aca_11.pdf

^[PDF] Supplemental Report of the 2003 Budget Act

https://lao.ca.gov/2003/supp_report/supp_rpt_2003_budget_act.pdf

^[PDF] Cal Facts 2004: State and Local

This property tax shift reduced local governments’ revenue losses resulting from Proposi- tion 13’s limit on the property tax rate. In 1992 and 1993, the state permanently modified the property tax allocation formulas again.
https://lao.ca.gov/2004/cal_facts/cal_facts_state_local_2004.pdf

Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.htm

Cal Facts 2006 State-Local Finance

About one-fifth of county revenues come from local taxes. Counties use tax revenues to pay for public protection and other local programs, as well as paying the required “match” for state and federal programs.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_state_local.htm

^[PDF] Frequently Asked Questions About Bond Financing

These are paid off from the state’s General Fund, which is largely supported by tax revenues. These bonds take two forms: ➢ The majority are general obligation (GO) bonds. These must be approved by the voters and their repayment is guaranteed by the state’s general taxing power.
https://lao.ca.gov/2007/bond_financing/bond_financing_020507.pdf

^[PDF] It is important to note that a distinction needs to be made

It is important to note that a distinction needs to be made between the cost to government (in terms of lost tax revenues) when an above-FMV property appraisal for tax purposes is left unchecked and the cost to government in making the direct outlay for the property acquisi- tion that became the subject of the tax claim.
https://lao.ca.gov/2007/res_appraisals/res_appraisals_101807.pdf

^[PDF] 1947 Budget Analysis: Department of Finance

Franchise Tax Commissioner Analysis of Proposed Expenditures for the 1947-48 Fiscal Year For Support of the Franchise Tax Commissioner Item 158, page 30, of the Budget Bill and pages 483 to 491, inclu- sive, of the Budget from the General Fund. - This item would appropriate $1,871,609 from the General Fund for support of the Franchise Tax Commissioner.
https://lao.ca.gov/analysis/1947/23_finance_1947.pdf

^[PDF] 1947 Budget Analysis: Franchise Tax Oommissioner

From the personal income tax, $47,800,000. Proposed costs are $300,889 for the franchIse tax and $1,248,041 for the personal income tax. '1'he ];-'ranchise rrax Division expects to receive 26,100 tax returns in 1947-48.
https://lao.ca.gov/analysis/1947/24_franchise_1947.pdf