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HEALTH AND SAFETY CODE
SECTION 33670-33679

33670. Any redevelopment plan may contain a provision that taxes,
if any, levied upon taxable property in a redevelopment project each
year by or for the benefit of the State of California, any city,
county, city and county, district, or other public corporation
(hereinafter sometimes called "taxing agencies") after the effective
date of the ordinance approving the redevelopment plan, shall be
divided as follows:
(a) That portion of the taxes which would be produced by the rate
upon which the tax is levied each year by or for each of the taxing
agencies upon the total sum of the assessed value of the taxable
property in the redevelopment project as shown upon the assessment
roll used in connection with the taxation of that property by the
taxing agency, last equalized prior to the effective date of the
ordinance, shall be allocated to and when collected shall be paid to
the respective taxing agencies as taxes by or for the taxing agencies
on all other property are paid (for the purpose of allocating taxes
levied by or for any taxing agency or agencies which did not include
the territory in a redevelopment project on the effective date of the
ordinance but to which that territory has been annexed or otherwise
included after that effective date, the assessment roll of the county
last equalized on the effective date of the ordinance shall be used
in determining the assessed valuation of the taxable property in the
project on the effective date); and
(b) Except as provided in subdivision (e) or in Section 33492.15,
that portion of the levied taxes each year in excess of that amount
shall be allocated to and when collected shall be paid into a special
fund of the redevelopment agency to pay the principal of and
interest on loans, moneys advanced to, or indebtedness (whether
funded, refunded, assumed, or otherwise) incurred by the
redevelopment agency to finance or refinance, in whole or in part,
the redevelopment project. Unless and until the total assessed
valuation of the taxable property in a redevelopment project exceeds
the total assessed value of the taxable property in that project as
shown by the last equalized assessment roll referred to in
subdivision (a), all of the taxes levied and collected upon the
taxable property in the redevelopment project shall be paid to the
respective taxing agencies. When the loans, advances, and
indebtedness, if any, and interest thereon, have been paid, all
moneys thereafter received from taxes upon the taxable property in
the redevelopment project shall be paid to the respective taxing
agencies as taxes on all other property are paid.
(c) In any redevelopment project in which taxes have been divided
pursuant to this section prior to 1968, located within any county
with total assessed valuation subject to general property taxes for
the 1967-68 fiscal year between two billion dollars ($2,000,000,000)
and two billion one hundred million dollars ($2,100,000,000), if the
total assessed valuation of taxable property within the redevelopment
project for the 1967-68 fiscal year was reduced, the total sum of
the assessed value of taxable property used as the basis for
apportionment of taxes under subdivision (a) shall be reduced by 10
percent for the 1968-69 fiscal year and fiscal years thereafter.
(d) For the purposes of this section, taxes shall not include
taxes from the supplemental assessment roll levied pursuant to
Chapter 3.5 (commencing with Section 75) of Part 0.5 of Division 1 of
the Revenue and Taxation Code for the 1983-84 fiscal year.
(e) That portion of the taxes in excess of the amount identified
in subdivision (a) which are attributable to a tax rate levied by a
taxing agency for the purpose of producing revenues in an amount
sufficient to make annual repayments of the principal of, and the
interest on, any bonded indebtedness for the acquisition or
improvement of real property shall be allocated to, and when
collected shall be paid into, the fund of that taxing agency. This
subdivision shall only apply to taxes levied to repay bonded
indebtedness approved by the voters of the taxing agency on or after
January 1, 1989.

33670.5. Section 33670 fulfills the intent of Section 16 of Article
XVI of the Constitution. To further carry out the intent of Section
16 of Article XVI of the Constitution, whenever that provision
requires the allocation of money between agencies such allocation
shall be consistent with the intent of the people when they approved
Section 16 of Article XVI of the Constitution. Whenever money is
allocated between agencies by means of a comparison of assessed
values for different years, that comparison shall be based on the
same assessment ratio. When there are different assessment ratios
for the years compared, the assessed value shall be changed so that
it is based on the same assessment ratio for the years so compared.


33670.8. (a) With respect to the allocation of taxes pursuant to
Section 33670 in redevelopment project areas within the incorporated
City of Santa Cruz, which were already approved on October 17, 1989,
the otherwise applicable provisions of this part shall be modified as
specified in this subdivision.
For the purpose of determining the portion of taxes to be paid
annually to the Redevelopment Agency of the City of Santa Cruz
pursuant to Sections 33328, 33670, and 33675 for any redevelopment
project which was approved on or before October 17, 1989, "assessment
roll ... last equalized" and "base-year assessment roll" mean the
last equalized assessment roll determined pursuant to subdivision (a)
of Section 33670 reduced by the same amount as the amount of
reduction in the current assessment roll determined pursuant to
Section 170 of the Revenue and Taxation Code.
(b) With respect to the allocation of taxes pursuant to Section
33670 in redevelopment project areas within the incorporated City of
Watsonville, which were already approved on October 17, 1989, the
otherwise applicable provisions of this part shall be modified as
specified in this subdivision.
For the purpose of determining the portion of taxes to be paid
annually to the Redevelopment Agency of the City of Watsonville
pursuant to Sections 33328, 33670, and 33675 for any redevelopment
project which was approved on or before October 17, 1989, "assessment
roll ... last equalized" and "base-year assessment roll" mean the
last equalized assessment roll determined pursuant to subdivision (a)
of Section 33670 reduced by the same amount as the amount of
reduction in the current assessment roll determined pursuant to
Section 170 of the Revenue and Taxation Code.
(c) In claiming an allocation of taxes pursuant to Section 33675,
as adjusted pursuant to subdivision (b), the redevelopment agency of
the City of Watsonville shall consider the economic impact of the
allocation on other agencies which have sustained substantial
disaster damage and shall negotiate and enter into an agreement with
the County of Santa Cruz to avoid further economic hardship.
(d) Within 30 days after receipt of a notice from the Assessor of
the County of Santa Cruz establishing the adjustment in the
assessment roll pursuant to subdivision (b), the Redevelopment Agency
of the City of Watsonville may elect not to be subject to this
section by giving written notice of its decision to the County of
Santa Cruz. Notwithstanding an election by the Redevelopment Agency
of the City of Watsonville not to be subject to this section pursuant
to this subdivision, it shall still reimburse the County of Santa
Cruz for its cost of revising the property tax assessment rolls and
allocations.
(e) Subdivisions (a) and (b) shall apply to allocation of taxes
levied on the 1990 and subsequent equalized assessment rolls, upon
the request of the redevelopment agencies of the Cities of Santa Cruz
and Watsonville, and those agencies shall reimburse the County of
Santa Cruz for its cost of revising the property tax assessment rolls
and allocations.
(f) (1) The county auditor shall certify to the director of
finance of each city which includes a redevelopment project subject
to this section when the total sum of the assessed value of the
taxable property in each redevelopment project subject to this
section as shown upon each current year's equalized assessment roll
becomes equal to the total sum of the assessed value of the taxable
property in each redevelopment project as shown upon the assessment
roll last equalized before October 17, 1989, adjusted by the change
in the Consumer Price Index for the San Francisco/Oakland
Metropolitan Area between 1989 and the date of the certification
pursuant to this subdivision. On the July 1 following the date of
certification and each July 1 thereafter, the county auditor shall
increase the total sum of the assessed value of the taxable property
in each redevelopment project as shown upon the assessment roll
adjusted pursuant to subdivision (a) or (b) by 10 percent of the
difference between the total sum of the assessed value of the taxable
property in each redevelopment project determined pursuant to
subdivision (a) of Section 33670 and the total sum of the assessed
value of the taxable property in each redevelopment project as
adjusted pursuant to subdivision (a) or (b), until the two total
assessed values are equal, and shall report this adjusted value to
the other county officials charged with the responsibility of
allocating taxes pursuant to Sections 33670 and 33675, who shall use
this assessed value in determining the portion of taxes to be paid
annually to the redevelopment agency subject to this section.
(2) For purposes of this subdivision only, in the event that any
redevelopment project area within the incorporated area of the City
of Santa Cruz already approved on October 17, 1989, is amended to add
territory to the project area, the assessed value of taxable
property in the territory added shall be computed separately and the
county assessor shall not take the assessed value into account in
determining when the total sum of the assessed value of the taxable
property in the redevelopment project becomes equal to the total sum
of the assessed value of the taxable property as shown on the
assessment roll last equalized prior to October 17, 1989, as adjusted
pursuant to this subdivision.
(g) With respect to an area added to a redevelopment project by
the City of Santa Cruz or the City of Watsonville pursuant to
Sections 33458.5 and 33477, the terms "assessment roll" and "last
equalized assessment roll" as used in Section 33670 shall mean and
refer to the assessment roll as reduced in accordance with the
provisions of subdivision (b) of Section 170 of the Revenue and
Taxation Code.

33670.9. (a) For a period of 20 years commencing on July 1, 1996,
the Orange County Development Agency shall transfer to the general
fund of the County of Orange an amount equal to four million dollars
($4,000,000) a year in two equal installments on June 15 and February
15 of each year. The Orange County Development Agency shall not
incur any obligation with respect to loans, advances of money, or
indebtedness, whether funded, refunded, assumed, or otherwise, that
would impair its ability to make the foregoing transfers or that
would cause the foregoing transfers to violate Section 16 of Article
XVI of the California Constitution or subdivision (b) of Section
33670. Funds allocated to low- and moderate-income housing pursuant
to Section 33334.2 shall not be used for purposes of this section.
(b) This section shall not take effect unless and until (1) a plan
of adjustment is confirmed in Case No. SA-94-22272-JR in the United
States Bankruptcy Court for the Central District of California or (2)
a trustee is appointed pursuant to Chapter 10 (commencing with
Section 30400) of Division 3 of Title 3 of the Government Code.


33670.95. (a) The board of supervisors of a county of the second
class may, upon adoption of a resolution or resolutions approved by a
majority of all of its members, provide for the repayment by the
county's redevelopment agency of its debt to the county for general
and specific benefits previously provided by the county to
redevelopment project areas within the county. Such resolution or
resolutions may provide for the transfer of (1) amounts equal to four
million dollars ($4,000,000) a year in two equal installments on
June 15 and February 15 of each year and (2) such additional amounts,
at such times as are specified in the resolution or resolutions, as
may be necessary to assure full repayment of the debt, provided that
those additional amounts shall not exceed, in the aggregate, the sum
of any amounts required to be repaid by the county to the
redevelopment agency pursuant to, or as a consequence of, the final
determination described in subdivision (c).
(b) A redevelopment agency of a county of the second class shall
not incur any obligation with respect to loans, advances of money, or
indebtedness, whether funded, refunded, assumed, or otherwise, that
would impair its ability to make the transfers described in
subdivision (a) or that would cause those transfers to violate
Section 16 of Article XVI of the California Constitution or
subdivision (b) of Section 33670. Funds allocated to low- and
moderate-income housing pursuant to Section 33334.2 shall not be used
for purposes of this section.
(c) This section shall become operative on the earlier of the date
that a court of appellate jurisdiction renders a final determination
invalidating Chapter 745 of the Statutes of 1995 or the date of a
court action suspending or preventing the operation of any provision
of Chapter 745. This section shall become inoperative on July 1,
2016, and, as of January 1, 2017, is repealed, unless a later enacted
statute, that becomes operative on or before January 1, 2017,
deletes or extends the dates on which it becomes inoperative and is
repealed.

33671. In any redevelopment plan or in the proceedings for the
advance of moneys, or making of loans, or the incurring of any
indebtedness (whether funded, refunded, assumed, or otherwise) by the
redevelopment agency to finance or refinance, in whole or in part,
the redevelopment project, the portion of taxes mentioned in
subdivision (b) of Section 33670 may be irrevocably pledged for the
payment of the principal of and interest on such loans, advances, or
indebtedness.


33671.5. Whenever any redevelopment agency is authorized to, and
does, expressly pledge taxes allocated to, and paid into a special
fund of, the agency pursuant to Section 33670, to secure, directly or
indirectly, the obligations of the agency including, but not limited
to, bonded indebtedness and agreements pursuant to subdivision (b)
of Section 33401, then that pledge heretofore or hereafter made
shall have priority over any other claim to those taxes not secured
by a prior express pledge of those taxes.

33672. As used in this article the word "taxes" shall include, but
without limitation, all levies on an ad valorem basis upon land or
real property.


33672.5. (a) Upon the written request of a redevelopment agency for
the purpose of assisting the agency, the county auditor or other
officer responsible for allocation of tax revenues pursuant to
Section 33670 shall prepare a statement each fiscal year, commencing
with the 1992-93 fiscal year, for each redevelopment project area and
each area added to a redevelopment project area by amendment, which
provides for all the following:
(1) The total taxable assessed value of secured, unsecured, and
state-assessed railroad and nonoperating, nonunitary property.
(2) The total taxable assessed value used by the county auditor to
determine the division of taxes required by subdivision (a) of
Section 33670.
(3) The total taxable assessed value used by the county auditor to
determine the division of taxes required by subdivision (b) of
Section 33670.
(4) The estimated amount of taxes calculated pursuant to
subdivision (b) of Section 33670, as adjusted by subdivision (e) of
Section 33670 and subdivision (a) of Section 33676. The statement
shall specify the gross amount of tax-increment revenue allocated to
the agency and any payments to other taxing entities that are
deducted from the gross amount allocated.
(5) The estimated amount of taxes to be allocated pursuant to
subdivisions (c) and (d) of Section 100 of the Revenue and Taxation
Code.
(b) If requested to provide a statement pursuant to subdivision
(a), the county auditor shall deliver each statement to the
respective redevelopment agencies receiving property tax revenue on
or before November 30 of each year.
(c) (1) Upon the request of a redevelopment agency pursuant to
subdivision (a), and concurrently with the disbursement of those
property tax revenues, the county auditor shall prepare a statement
which provides the amount of disbursement made pursuant to all of the
following:
(A) Section 33670.
(B) Section 100 of the Revenue and Taxation Code.
(C) Supplemental property tax revenues allocated pursuant to
Sections 75 to 75.80 of the Revenue and Taxation Code, inclusive.
(2) The statement provided pursuant to this subdivision shall also
include corrections, updates, or adjustments, if any, to the
property tax revenue amounts and taxable assessed values reported
pursuant to subdivision (a) of Section 33670.
(d) The county auditor shall also provide to a redevelopment
agency, no later than 30 days after the receipt of a written request
from that agency, information or clarification with respect to any
statement issued pursuant to this section.
(e) If any redevelopment agency requests a statement or
information pursuant to this section, the agency shall reimburse the
county auditor for all actual and reasonable costs incurred.

33672.7. On or before August 15 of each year, the county auditor
or other officer responsible for allocation of tax revenues pursuant
to Section 33670 shall prepare a statement for each project area that
provides the amount of disbursement made in the prior fiscal year
pursuant to Section 33670 and the amounts of disbursement made
pursuant to Sections 33401, 33607.5, 33607.7, and 33676.

33673. Whenever property in any redevelopment project has been
redeveloped and thereafter is leased by the redevelopment agency to
any person or persons or whenever the agency leases real property in
any redevelopment project to any person or persons for redevelopment,
the property shall be assessed and taxed in the same manner as
privately owned property, and the lease or contract shall provide
that the lessee shall pay taxes upon the assessed value of the entire
property and not merely the assessed value of his or its leasehold
interest.


33673.1. Every redevelopment agency shall provide notice to the
local assessor within 30 days whenever the agency leases real
property in a redevelopment project to any person or persons for
redevelopment. The notice shall provide the date on which the lessee
acquires the beneficial use of the leased property. The notice
shall be accompanied by a memorandum of lease and a map of the leased
property.

33674. The portion of taxes mentioned in subdivision (b) of Section
33670 shall not be allocable and payable for the first time until
the tax year which begins after the December 1st next following the
transmittal of the documents as required in Section 33375 or Section
33457.


33675. (a) The portion of taxes required to be allocated pursuant
to subdivision (b) of Section 33670 shall be allocated and paid to
the agency by the county auditor or officer responsible for the
payment of taxes into the funds of the respective taxing agencies
pursuant to the procedure contained in this section.
(b) Not later than October 1 of each year, for each redevelopment
project for which the redevelopment plan provides for the division of
taxes pursuant to Section 33670, the agency shall file, with the
county auditor or officer described in subdivision (a), a statement
of indebtedness and a reconciliation statement certified by the chief
financial officer of the agency.
(c) (1) For each redevelopment project for which a statement of
indebtedness is required to be filed, the statement of indebtedness
shall contain all of the following:
(A) For each loan, advance, or indebtedness incurred or entered
into, all of the following information:
(i) The date the loan, advance, or indebtedness was incurred or
entered into.
(ii) The principal amount, term, purpose, interest rate, and total
interest of each loan, advance, or indebtedness.
(iii) The principal amount and interest due in the fiscal year in
which the statement of indebtedness is filed for each loan, advance,
or indebtedness.
(iv) The total amount of principal and interest remaining to be
paid for each loan, advance, or indebtedness.
(B) The sum of the amounts determined under clause (iii) of
subparagraph (A).
(C) The sum of the amounts determined under clause (iv) of
subparagraph (A).
(D) The available revenues as of the end of the previous year, as
determined pursuant to paragraph (10) of subdivision (d).
(2) The agency may estimate the amount of principal or interest,
the interest rate, or term of any loan, advance, or indebtedness if
the nature of the loan, advance, or indebtedness is such that the
amount of principal or interest, the interest rate or term cannot be
precisely determined. The agency may list on a statement of
indebtedness any loan, advance, or indebtedness incurred or entered
into on or before the date the statement is filed.
(d) For each redevelopment project for which a reconciliation
statement is required to be filed, the reconciliation statement shall
contain all of the following:
(1) A list of all loans, advances, and indebtedness listed on the
previous year's statement of indebtedness.
(2) A list of all loans, advances, and indebtedness, not listed on
the previous year's statement of indebtedness, but incurred or
entered into in the previous year and paid in whole or in part from
revenue received by the agency pursuant to Section 33670. This
listing may aggregate loans, advances, and indebtedness incurred or
entered into in the previous year for a particular purpose (such as
relocation expenses, administrative expenses, consultant expenses, or
property management expenses) into a single item in the listing.
(3) For each loan, advance, or indebtedness described in paragraph
(1) or (2), all of the following information:
(A) The total amount of principal and interest remaining to be
paid as of the later of the beginning of the previous year or the
date the loan, advance, or indebtedness was incurred or entered into.

(B) Any increases or additions to the loan, advance, or
indebtedness occurring during the previous year.
(C) The amount paid on the loan, advance, or indebtedness in the
previous year from revenue received by the agency pursuant to Section
33670.
(D) The amount paid on the loan, advance, or indebtedness in the
previous year from revenue other than revenue received by the agency
pursuant to Section 33670.
(E) The total amount of principal and interest remaining to be
paid as of the end of the previous fiscal year.
(4) The available revenues of the agency as of the beginning of
the previous fiscal year.
(5) The amount of revenue received by the agency in the previous
fiscal year pursuant to Section 33670.
(6) The amount of available revenue received by the agency in the
previous fiscal year other than pursuant to Section 33670.
(7) The sum of the amounts specified in subparagraph (D) of
paragraph (3), to the extent that the amounts are not included as
available revenues pursuant to paragraph (6).
(8) The sum of the amounts specified in paragraphs (4), (5), (6),
and (7).
(9) The sum of the amounts specified in subparagraphs (C) and (D)
of paragraph (3).
(10) The amount determined by subtracting the amount determined
under paragraph (9) from the amount determined under paragraph (8).
The amount determined pursuant to this paragraph shall be the
available revenues as of the end of the previous fiscal year.
(e) For the purposes of this section, available revenues shall
include all cash or cash equivalents held by the agency that were
received by the agency pursuant to Section 33670 and all cash or cash
equivalents held by the agency that are irrevocably pledged or
restricted to payment of a loan, advance, or indebtedness that the
agency has listed on a statement of indebtedness. In no event shall
available revenues include funds in the agency's Low and Moderate
Income Housing Fund established pursuant to Section 33334.3. For the
purposes of determining available revenues as of the end of the
1992-93 fiscal year, an agency shall conduct an examination or audit
of its books and records for the 1990-91, 1991-92, and 1992-93 fiscal
years to determine the available revenues as of the end of the
1992-93 fiscal year.
(f) For the purposes of this section, the amount an agency will
deposit in its Low and Moderate Income Housing Fund established
pursuant to Section 33334.3 shall constitute an indebtedness of the
agency. For the purposes of this section, no loan, advance, or
indebtedness that an agency intends to pay from its Low and Moderate
Income Housing Fund established pursuant to Section 33334.3 shall be
listed on a statement of indebtedness or reconciliation statement as
a loan, advance, or indebtedness of the agency. For the purposes of
this section, any statutorily authorized deficit in or borrowing from
an agency's Low and Moderate Income Housing Fund established
pursuant to Section 33334.3 shall constitute an indebtedness of the
agency.
(g) The county auditor or officer shall, at the same time or times
as the payment of taxes into the funds of the respective taxing
agencies of the county, allocate and pay the portion of taxes
provided by subdivision (b) of Section 33670 to each agency. The
amount allocated and paid shall not exceed the amount determined
pursuant to subparagraph (C) of paragraph (1) of subdivision (c)
minus the amount determined pursuant to subparagraph (D) of paragraph
(1) of subdivision (c).
(h) (1) The statement of indebtedness constitutes prima facie
evidence of the loans, advances, or indebtedness of the agency.
(2) (A) If the county auditor or other officer disputes the amount
of loans, advances, or indebtedness as shown on the statement of
indebtedness, the county auditor or other officer shall, within 30
days after receipt of the statement, give written notice to the
agency thereof.
(B) The agency shall, within 30 days after receipt of notice
pursuant to subparagraph (A), submit any further information it deems
appropriate to substantiate the amount of any loans, advances, or
indebtedness which has been disputed. If the county auditor or other
officer still disputes the amount of loans, advances, or
indebtedness, final written notice of that dispute shall be given to
the agency, and the amount disputed may be withheld from allocation
and payment to the agency as otherwise required by subdivision (g).
In that event, the auditor or other officer shall bring an action in
the superior court in declaratory relief to determine the matter not
later than 90 days after the date of the final notice.
(3) In any court action brought pursuant to this section, the
issue shall involve only the amount of loans, advances, or
indebtedness, and not the validity of any contract or debt instrument
or any expenditures pursuant thereto. Payments to a trustee under a
bond resolution or indenture of any kind or payments to a public
agency in connection with payments by that public agency pursuant to
a lease or bond issue shall not be disputed in any action under this
section. The matter shall be set for trial at the earliest possible
date and shall take precedence over all other cases except older
matters of the same character. Unless an action is brought within
the time provided for herein, the auditor or other officer shall
allocate and pay the amount shown on the statement of indebtedness as
provided in subdivision (g).
(i) Nothing in this section shall be construed to permit a
challenge to or attack on matters precluded from challenge or attack
by reason of Sections 33500 and 33501. However, nothing in this
section shall be construed to deny a remedy against the agency
otherwise provided by law.
(j) The Controller shall prescribe a uniform form of statement of
indebtedness and reconciliation statement. These forms shall be
consistent with this section. In preparing these forms, the
Controller shall obtain the input of county auditors, redevelopment
agencies, and organizations of county auditors and redevelopment
agencies.
(k) For the purposes of this section, a fiscal year shall be a
year that begins on July 1 and ends the following June 30.


33676. (a) Prior to the adoption by the legislative body of a
redevelopment plan providing for tax increment financing pursuant to
Section 33670, any affected taxing agency may elect to be allocated,
and every school district and community college district shall be
allocated, in addition to the portion of taxes allocated to the
affected taxing agency pursuant to subdivision (a) of Section 33670,
all or any portion of the tax revenues allocated to the agency
pursuant to subdivision (b) of Section 33670 attributable to one or
more of the following:
(1) Increases in the rate of tax imposed for the benefit of the
taxing agency which levy occurs after the tax year in which the
ordinance adopting the redevelopment plan becomes effective.
(2) If an agency pursuant to Section 33354.5 amends a
redevelopment plan which does not utilize tax increment financing to
add tax increment financing, and pursuant to subdivision (a) of
Section 33670 uses the assessment roll last equalized prior to the
effective date of the ordinance originally adopting the redevelopment
plan, an affected taxing agency may elect to be allocated all or any
portion of the tax revenues allocated to the agency pursuant to
subdivision (b) of Section 33670 which the affected taxing agency
would receive if the agency were to use the assessment roll last
equalized prior to the effective date of the ordinance amending the
redevelopment plan to add tax increment financing.
(b) (1) Any local education agency that is a basic aid district or
office at the time the ordinance adopting a redevelopment plan is
adopted and that receives no state funding, other than that provided
pursuant to Section 6 of Article IX of the California Constitution,
pursuant to Section 2558, 42238, or 84751, as appropriate, of the
Education Code, shall receive annually its percentage share of the
property taxes from the project area allocated among all of the
affected taxing entities during the fiscal year the funds are
allocated, increased by an amount equal to the lesser of the
following:
(A) The percentage growth in assessed value that occurs throughout
the district, excluding the portion of the district within the
redevelopment project area.
(B) Eighty percent of the growth in assessed value that occurs
within the portion of the district within the redevelopment project
area.
(2) Subparagraphs (A) and (B) of paragraph (1) shall not apply to
a redevelopment plan adopted by the legislative body of a community
if both of the following occur:
(A) The median household income in the community in which the
redevelopment project area is located is less than 80 percent of the
median household income in the county in which the redevelopment
project area is located.
(B) The preliminary plan for the redevelopment plan was adopted on
or before September 1, 1993, and the redevelopment plan was adopted
on or before August 1, 1994.
(3) Any local education agency that is a basic aid district or
office at the time the ordinance amending a redevelopment plan is
adopted pursuant to Section 33607.7 and that receives no state
funding, other than that provided pursuant to Section 6 of Article IX
of the California Constitution, pursuant to Section 2558, 42238, or
84751, as appropriate, of the Education Code, shall receive either of
the following:
(A) If an agreement exists that requires payments to the basic aid
district, the amount required to be paid by an agreement between the
agency and the basic aid district entered into prior to January 1,
1994.
(B) If an agreement does not exist, the percentage share of the
increase in property taxes from the project area allocated among all
of the affected taxing entities during the fiscal year the funds in
the project area are allocated, derived from 80 percent of the growth
in assessed value that occurs within the portion of the district
within the redevelopment project area from the year in which the
amendment takes effect pursuant to subdivision (c) of Section
33607.7.
(4) The redevelopment agency shall subtract from any payments made
pursuant to this section the amount that a basic aid district
receives pursuant to Sections 33607.5 and 33607.7 for the purposes of
either paragraph (1) of subdivision (h) of Section 42238 of the
Education Code or either Section 2558 or 84751 of the Education Code.

(c) The governing body of any affected taxing agency, other than a
school district and a community college district, electing to
receive allocation of taxes pursuant to this section in addition to
taxes allocated to it pursuant to subdivision (a) of Section 33670
shall adopt a resolution to that effect and transmit the same, prior
to the adoption of the redevelopment plan, to (1) the legislative
body, (2) the agency, and (3) the official or officials performing
the functions of levying and collecting taxes for the affected taxing
agency. Upon receipt by the official or officials of the
resolution, allocation of taxes pursuant to this section to the
affected taxing agency which has elected to receive the allocation
pursuant to this section by the adoption of the resolution and
allocation of taxes pursuant to this section to every school district
and community college district shall be made at the time or times
allocations are made pursuant to subdivision (a) of Section 33670.
(d) An affected taxing agency, at any time after the adoption of
the resolution, may elect not to receive all or any portion of the
additional allocation of taxes pursuant to this section by rescinding
the resolution or by amending the same, as the case may be, and
giving notice thereof to the legislative body, the agency, and the
official or officials performing the functions of levying and
collecting taxes for the affected taxing agency. After receipt of a
notice by the official or officials that an affected taxing agency
has elected not to receive all or a portion of the additional
allocation of taxes by rescission or amendment of the resolution, any
allocation of taxes to the affected taxing agency required to be
made pursuant to this section shall not thereafter be made but shall
be allocated to the agency and the affected taxing agency shall
thereafter be allocated only the portion of taxes provided for in
subdivision (a) of Section 33670. After receipt of a notice by the
official or officials that an affected taxing agency has elected to
receive additional tax revenues attributable to only a portion of the
increases in the rate of tax, only that portion of the tax revenues
shall thereafter be allocated to the affected taxing agency in
addition to the portion of taxes allocated pursuant to subdivision
(a) of Section 33670, and the remaining portion thereof shall be
allocated to the agency.
(e) As used in this section, "affected taxing agency" means and
includes every public agency for the benefit of which a tax is levied
upon property in the project area, whether levied by the public
agency or on its behalf by another public agency.
(f) This section shall apply only to redevelopment projects for
which a final redevelopment plan is adopted pursuant to Article 5
(commencing with Section 33360) of Chapter 4 on or after January 1,
1977.


33677. The amount of taxes allocated to the redevelopment agency
pursuant to Section 33670 shall be separately computed for each
constituent project area merged into a single project area pursuant
to Section 33460, and for the original project area and each separate
addition of land to the project area made by amendment of the
redevelopment plan pursuant to Section 33450. The section is
declaratory of existing law with respect to amendments to
redevelopment plans.


33677.5. A county auditor shall only offset excess amounts of
property tax revenues allocated to a redevelopment project against
property tax revenues of that redevelopment project, and not against
the property tax revenues of another redevelopment project governed
by the same redevelopment agency.

33678. (a) This section implements and fulfills the intent of this
article and of Article XIIIB and Section 16 of Article XVI of the
California Constitution. The allocation and payment to an agency of
the portion of taxes specified in subdivision (b) of Section 33670
for the purpose of paying principal of, or interest on, loans,
advances, or indebtedness incurred for redevelopment activity, as
defined in subdivision (b) of this section, shall not be deemed the
receipt by an agency of proceeds of taxes levied by or on behalf of
the agency within the meaning or for the purposes of Article XIIIB of
the California Constitution, nor shall such portion of taxes be
deemed receipt of proceeds of taxes by, or an appropriation subject
to limitation of, any other public body within the meaning or for
purposes of Article XIIIB of the California Constitution or any
statutory provision enacted in implementation of Article XIIIB. The
allocation and payment to an agency of this portion of taxes shall
not be deemed the appropriation by a redevelopment agency of proceeds
of taxes levied by or on behalf of a redevelopment agency within the
meaning or for purposes of Article XIIIB of the California
Constitution.
(b) As used in this section, "redevelopment activity" means either
of the following:
(1) Redevelopment meeting all of the following criteria:
(A) Is redevelopment as prescribed in Sections 33020 and 33021.
(B) Primarily benefits the project area.
(C) None of the funds are used for the purpose of paying for
employee or contractual services of any local governmental agency
unless these services are directly related to the purpose of Sections
33020 and 33021 and the powers established in this part.
(2) Payments authorized by Section 33607.5.
(c) Should any law hereafter enacted, without a vote of the
electorate, confer taxing power upon an agency, the exercise of that
power by the agency in any fiscal year shall be deemed a transfer of
financial responsibility from the community to the agency for that
fiscal year within the meaning of subdivision (a) of Section 3 of
Article XIIIB of the California Constitution.

33679. Before an agency commits to use the portion of taxes to be
allocated and paid to an agency pursuant to subdivision (b) of
Section 33670 for the purpose of paying all or part of the value of
the land for, and the cost of the installation and construction of,
any publicly owned building, other than parking facilities, the
legislative body shall hold a public hearing.
Notice of the time and place of the public hearing shall be
published in a newspaper of general circulation in the community for
at least two successive weeks prior to the public hearing. There
shall be available for public inspection and copying, at a cost not
to exceed the cost of duplication, a summary which includes all of
the following:
(a) Estimates of the amount of such taxes proposed to be used to
pay for such land and construction of any publicly owned building,
including interest payments.
(b) Sets forth the facts supporting the determinations required to
be made by the legislative body pursuant to Section 33445.
(c) Sets forth the redevelopment purpose for which such taxes are
being used to pay for the land and construction of such publicly
owned building.
The summary shall be made available to the public for inspection
and copying no later than the time of the first publication of the
notice of the public hearing.

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