California Spending Plan 1999-00 Chapter 2

Background The VLF is an annual fee on the ownership of a registered vehicle in California, levied in place of taxing vehicles as personal property. The revenues are distributed to cities and counties.
https://lao.ca.gov/1999/1999_spending_plan/chapter_2.html

^[PDF] June 15, 1999 1999-00 Budget Bill Conference Committee Version

June 15, 1999 1999-00 Budget Bill Conference Committee Version Starting balance, July 1, 1999 $2,361 $2,539 $178 Revenues and transfers 62,985 63,230 245 Total resources available $65,346 $65,769 $423 Expenditures $63,223 $64,052 $829 Ending fund balance, June 30, 2000 $2,123 $1,717 -$406 Other obligations $480 $480 — Set-asides 658 — -$658 Reserve $985 $1,237 $252 Detail may not total due to rounding. • Reserve.
https://lao.ca.gov/1999/99-00_conference_committee_floor_packet.pdf

^[PDF] UPDATE AUGUST 1999

Total General Fund revenues and transfers fell below the budget act estimate by $111 million (3.2 percent) in July. How- ever, all of the softness was due to cash-flow factors which should be reversed in the months ahead.
https://lao.ca.gov/1999/cal_update/aug_99_trpa.pdf

January 1999 California Update

Transfer design work under six contracts to state staff. Of the six, two will be transferred to Caltrans in entirety, while four will be split between private contractors and civil service staff. Establish a team of 25 Caltrans engineers to work with the consultant in designing the east span of the Bay Bridge.
https://lao.ca.gov/1999/cal_update/jan_99_calupdate.html

^[PDF] UPDATE

. • Transfer design work under six con- tracts to state staff. Of the six, two will be transferred to Caltrans in entirety, while four will be split between private con- tractors and civil service staff. • Establish a team of 25 Caltrans engi- neers to work with the consultant in designing the east span of the Bay Bridge. • Terminate and transfer work under 24 contracts to state staff by February 1999.
https://lao.ca.gov/1999/cal_update/jan_99_calupdate.pdf

May 1999 Cal Update

Contact--Brad Williams--(916) 324-4942 Property Tax Shift or "ERAF" Data On LAO Web Site During the early 1990s, in response to significant state budget deficits, the state permanently shifted over $3 billion of local property taxes from cities, counties, and special d istricts to schools.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.html

^[PDF] California's Tax Expenditure Programs: Property Taxes

. • Particular types of construction—such as reconstruction after a disaster, certain transfers of property, and specific new purchases—do not trig- ger a reassessment. Most properties are assessed annually on January 1 (the lien date).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Tax Expenditure Programs: Property Taxes Part 1

It also exempts from reappraisal the creation, transfer, or termination between spouses of a co-owned interest in property. This exemption from reappraisal ensures that the property retains the taxable value ascribed to it prior to the transfer.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax1.html

California Tax Expenditure Proposals: Property Tax Introduction

Particular types of construction--such as reconstruction after a disaster, certain transfers of property, and specific new purchases--do not trigger a reassessment. Most properties are assessed annually on January 1 (the lien date).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

^[PDF] California's Tax Expenditure Programs: Sales Taxes

GENERAL BACKGROUND INFORMATION The sales and use tax is levied on the gross receipts of personal property sold or transferred to an individual or business con- sidered to be the final consumer. The sales and use tax actually consists of two comple- mentary taxes: • Sales Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf