^[PDF] 1960 Budget Analysis: Fiscal

A necessary tool in the process is the so-called code area map, one or more of which is prepared for each county and kept up to date, since the number and location of taxing jurisdictions is constantly changing, There are 5,131 separate taxing jurisdictions in the State at present, the overlapping of which gives rise to approximately 12,000.
https://lao.ca.gov/analysis/1960/09_fiscal_1960.pdf

^[PDF] Focus Budget 1993: Highlighting major features of the 1993 California Budget

The remaining half of the reduction will be allocated to counties based on the level of taxable sales in the county—relative to the level of taxable sales in the state as a whole. In addition, beginning in 1993-94, counties will absorb the school districts’ share of cost for county property tax administration, at an estimated cost to counties of approximately $63 million.
https://lao.ca.gov/1993/focus_budget_337_060693.pdf

An Assessment: Governor's Local Government Proposal

(These property tax allocations from K-14 districts to cities and counties would be in addition to the property tax allocat ion required under existing law to replace reduced city and county sales taxes under the triple flip.)
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.htm

The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population [Publication Details]

Feb 20, 2024 - The 2024-25 Budget: County Probation Grants to Support Temporary Increase in the Supervision Population [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4849

December 2020 State Tax Collections [EconTax Blog]

Jan 20, 2021 - December 2020 State Tax Collections [EconTax Blog] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/LAOEconTax/Article/Detail/612

^[PDF] California's Property Tax

Property taxes are collected at the county level and distributed to local governments—cities, counties, schools, special districts, and until recently, redevelopment agencies. Tax revenue generated from property within a county does not leave that county.
https://lao.ca.gov/handouts/state_admin/2012/CA_Property_Tax_3_12_12.pdf

^[PDF] Prison and Parole Population Management Options

No county would shift more than 70 percent of countywide district property taxes. Shifts from specifi c districts could vary signifi cantly. Voter-approved property taxes (taxes over the 1 percent rate) and property assessments are exempt from reallocation.
https://lao.ca.gov/handouts/crimjust/2008/Prison_and_Population_Management_03_13_08.pdf

^[PDF] LAO 1996 Perspectives and Issues: COUNTIES AND THE 1996-97 STATE BUDGET

If the Legislature wants to facilitate an expansion of local programs, we recom- mend the Legislature partially reverse the property tax shift, instead of earmarking income taxes for local purposes. The budget also proposes to increase county control over general assistance grant levels, but preclude counties from assisting legal immi- grants denied aid as a result of welfare reform.
https://lao.ca.gov/analysis_1996/p965-3.pdf

^[PDF] Mental Health Services Act

Each county is directed by the act to draft and submit for state review and approval a three-year plan for the delivery of mental health services within its jurisdiction. The Franchise Tax Board (FTB) is the lead state agency responsible for administration of the tax provisions.
https://lao.ca.gov/ballot/2005/050026.pdf

^[PDF] MAY 1996 UPDATE

During this same pe- riod, counties’ three largest general purpose revenue sources—the property tax, the sales tax (including Proposition 172 funds), and the vehicle license fee—increased by a combined total of just 3.2 percent.
https://lao.ca.gov/1996/cal_update/cup0596.pdf