20070723 - ca constitution-article 13 _prop. 218

8/2/2019 20070723 - CA Constitution-ARTICLE 13 _Prop. 218

http://slidepdf.com/reader/full/20070723-ca-constitution-article-13-prop-218 1/24

ARTICLE 13 TAXATION

SEC. 1. Unless otherwise provided by this Constitution or the lawsof the United States:

(a) All property is taxable and shall be assessed at the samepercentage of fair market value. When a value standard other thanfair market value is prescribed by this Constitution or by statuteauthorized by this Constitution, the same percentage shall be appliedto determine the assessed value. The value to which the percentageis applied, whether it be the fair market value or not, shall beknown for property tax purposes as the full value.

(b) All property so assessed shall be taxed in proportion to itsfull value.

CALIFORNIA CONSTITUTION ARTICLE 13 TAXATION

SEC. 2. The Legislature may provide for property taxation of allforms of tangible personal property, shares of capital stock,evidences of indebtedness, and any legal or equitable interesttherein not exempt under any other provision of this article . TheLegislature, two-thirds of the membership of each house concurring,may classify such personal property for differential taxation or forexemption. The tax on any interest in notes, debentures, shares ofcapital stock, bonds, solvent credits, deeds of trust, or mortgagesshall not exceed four-tenths of one percent of full value, and thetax per dollar of full value shall not be higher on personal propertythan on real property in the same taxing jurisdiction.


SEC. 3. The following are exempt from property taxation:(a) Property owned by the State.(b) Property owned by a local government, except as otherwise

provided in Section 11(a).(c) Bonds issued by the State or a local government in the State.

(d) Property used for libraries and museums that are free and opento the public and property used exclusively for public schools,

community colleges, state colleges, and state universities.(e) Buildings, land, equipment, and securities used exclusively

for educational purposes by a nonprofit institution of highereducation.

(f) Buildings, land on which they are situated, and equipment usedexclusively for religious worship.

(g) Property used or held exclusively for the permanent deposit ofhuman dead or for the care and maintenance of the property or thedead, except when used or held for profit. This property is alsoexempt from special assessment.



(h) Growing crops.(i) Fruit and nut trees until 4 years after the season in which

they were planted in orchard form and grape vines until 3 years afterthe season in which they were planted in vineyard form.

(j) Immature forest trees planted on lands not previously bearingmerchantable timber or planted or of natural growth on lands fromwhich the merchantable original growth timber stand to the extent of70 percent of all trees over 16 inches in diameter has been removed.Forest trees or timber shall be considered mature at such time after40 years from the time of planting or removal of the original timberwhen so declared by a majority vote of a board consisting of arepresentative from the State Board of Forestry, a representativefrom the State Board of Equalization, and the assessor of the countyin which the trees are located.

The Legislature may supersede the foregoing provisions with analternative system or systems of taxing or exempting forest trees ortimber, including a taxation system not based on property valuation.Any alternative system or systems shall provide for exemption ofunharvested immature trees, shall encourage the continued use oftimberlands for the production of trees for timber products, and

shall provide for restricting the use of timberland to the productionof timber products and compatible uses with provisions for taxationof timberland based on the restrictions. Nothing in this paragraphshall be construed to exclude timberland from the provisions ofSection 8 of this article .

(k) $7,000 of the full value of a dwelling, as defined by theLegislature, when occupied by an owner as his principal residence,unless the dwelling is receiving another real property exemption.The Legislature may increase this exemption and may deny it if theowner received state or local aid to pay taxes either in whole or inpart, and either directly or indirectly, on the dwelling.

No increase in this exemption above the amount of $7,000 shall beeffective for any fiscal year unless the Legislature increases therate of state taxes in an amount sufficient to provide thesubventions required by Section 25.

If the Legislature increases the homeowners' property taxexemption, it shall provide increases in benefits to qualifiedrenters, as defined by law, comparable to the average increase inbenefits to homeowners, as calculated by the Legislature.

(l) Vessels of more than 50 tons burden in this State and engagedin the transportation of freight or passengers.

(m) Household furnishings and personal effects not held or used inconnection with a trade, profession, or business.

(n) Any debt secured by land.(o) Property in the amount of $1,000 of a claimant who--(1) is serving in or has served in and has been discharged under

honorable conditions from service in the United States Army, Navy,

Air Force, Marine Corps, Coast Guard, or Revenue Marine (RevenueCutter) Service; and--

(2) served either(i) in time of war, or(ii) in time of peace in a campaign or expedition for which a

medal has been issued by Congress, or(iii) in time of peace and because of a service-connected

disability was released from active duty; and--(3) resides in the State on the current lien date.An unmarried person who owns property valued at $5,000 or more, or



a married person, who, together with the spouse, owns propertyvalued at $10,000 or more, is ineligible for this exemption.

If the claimant is married and does not own property eligible forthe full amount of the exemption, property of the spouse shall beeligible for the unused balance of the exemption.

(p) Property in the amount of $1,000 of a claimant who--(1) is the unmarried spouse of a deceased veteran who met the

service requirement stated in paragraphs (1) and (2) of subsection 3(o), and

(2) does not own property in excess of $10,000, and(3) is a resident of the State on the current lien date.(q) Property in the amount of $1,000 of a claimant who--(1) is the parent of a deceased veteran who met the service

requirement stated in paragraphs (1) and (2) of subsection 3(o), and(2) receives a pension because of the veteran's service, and(3) is a resident of the State on the current lien date.Either parent of a deceased veteran may claim this exemption.An unmarried person who owns property valued at $5,000 or more, or

a married person, who, together with the spouse, owns propertyvalued at $10,000 or more, is ineligible for this exemption.

(r) No individual residing in the State on the effective date ofthis amendment who would have been eligible for the exemptionprovided by the previous section 11/4 of this article had it not beenrepealed shall lose eligibility for the exemption as a result ofthis amendment.


SEC. 3.5. In any year in which the assessment ratio is changed, theLegislature shall adjust the valuation of assessable propertydescribed in subdivisions (o), (p) and (q) of Section 3 of thisarticle to maintain the same proportionate values of such property.


SEC. 4. The Legislature may exempt from property taxation in wholeor in part:

(a) The home of a person or a person's spouse, including anunmarried surviving spouse, if the person, because of injury incurred

in military service, is blind in both eyes, has lost the use of 2 ormore limbs, or is totally disabled, or if the person has, as aresult of a service-connected injury or disease, died while on activeduty in military service, unless the home is receiving another realproperty exemption.

(b) Property used exclusively for religious, hospital, orcharitable purposes and owned or held in trust by corporations orother entities (1) that are organized and operating for thosepurposes, (2) that are nonprofit, and (3) no part of whose netearnings inures to the benefit of any private shareholder or



individual.(c) Property owned by the California School of Mechanical Arts,

California Academy of Sciences, or Cogswell Polytechnical College, orheld in trust for the Huntington Library and Art Gallery, or theirsuccessors.

(d) Real property not used for commercial purposes that isreasonably and necessarily required for parking vehicles of personsworshipping on land exempt by Section 3(f).


SEC. 5. Exemptions granted or authorized by Sections 3(e), 3(f),and 4(b) apply to buildings under construction, land required fortheir convenient use, and equipment in them if the intended use wouldqualify the property for exemption.


SEC. 6. The failure in any year to claim, in a manner required bythe laws in effect at the time the claim is required to be made, anexemption or classification which reduces a property tax shall bedeemed a waiver of the exemption or classification for that year.


SEC. 7. The Legislature, two-thirds of the membership of each houseconcurring, may authorize county boards of supervisors to exemptreal property having a full value so low that, if not exempt, thetotal taxes and applicable subventions on the property would amountto less than the cost of assessing and collecting them.


SEC. 8. To promote the conservation, preservation and continuedexistence of open space lands, the Legislature may define open spaceland and shall provide that when this land is enforceably restricted,in a manner specified by the Legislature, to recreation, enjoymentof scenic beauty, use or conservation of natural resources, orproduction of food or fiber, it shall be valued for property taxpurposes only on a basis that is consistent with its restrictions anduses.



To promote the preservation of property of historicalsignificance, the Legislature may define such property and shallprovide that when it is enforceably restricted, in a manner specifiedby the Legislature, it shall be valued for property tax purposesonly on a basis that is consistent with its restrictions and uses.


SEC. 8.5. The Legislature may provide by law for the manner inwhich a person of low or moderate income who is 62 years of age orolder may postpone ad valorem property taxes on the dwelling ownedand occupied by him or her as his or her principal place ofresidence. The Legislature may also provide by law for the manner inwhich a disabled person may postpone payment of ad valorem propertytaxes on the dwelling owned and occupied by him or her as his or her

principal place of residence. The Legislature shall have plenarypower to define all terms in this section.

The Legislature shall provide by law for subventions to counties,cities and counties, cities and districts in an amount equal to theamount of revenue lost by each by reason of the postponement of taxesand for the reimbursement to the State of subventions from thepayment of postponed taxes. Provision shall be made for theinclusion of reimbursement for the payment of interest on, and anycosts to the State incurred in connection with, the subventions.


SEC. 9. The Legislature may provide for the assessment for taxationonly on the basis of use of a single-family dwelling, as defined bythe Legislature, and so much of the land as is required for itsconvenient use and occupation, when the dwelling is occupied by anowner and located on land zoned exclusively for single-familydwellings or for agricultural purposes.


SEC. 10. Real property in a parcel of 10 or more acres which, onthe lien date and for 2 or more years immediately preceding, has beenused exclusively for nonprofit golf course purposes shall beassessed for taxation on the basis of such use, plus any valueattributable to mines, quarries, hydrocarbon substances, or otherminerals in the property or the right to extract hydrocarbons orother minerals from the property.




SEC. 11. (a) Lands owned by a local government that are outside itsboundaries, including rights to use or divert water from surface orunderground sources and any other interests in lands, are taxable if(1) they are located in Inyo or Mono County and (a) they wereassessed for taxation to the local government in Inyo County as ofthe 1966 lien date, or in Mono County as of the 1967 lien date,whether or not the assessment was valid when made, or (b) they wereacquired by the local government subsequent to that lien date andwere assessed to a prior owner as of that lien date and each liendate thereafter, or (2) they are located outside Inyo or Mono Countyand were taxable when acquired by the local government. Improvementsowned by a local government that are outside its boundaries aretaxable if they were taxable when acquired or were constructed by thelocal government to replace improvements which were taxable when

acquired.(b) Taxable land belonging to a local government and located in

Inyo County shall be assessed in any year subsequent to 1968 at theplace where it was assessed as of the 1966 lien date and in an amountderived by multiplying its 1966 assessed value by the ratio of thestatewide per capita assessed value of land as of the last lien dateprior to the current lien date to $766, using civilian populationonly. Taxable land belonging to a local government and located inMono County shall be assessed in any year subsequent to 1968 at theplace where it was assessed as of the 1967 lien date and in an amountdetermined by the preceding formula except that the 1967 lien date,the 1967 assessed value, and the figure $856 shall be used in theformula. Taxable land belonging to a local government and locatedoutside of Inyo and Mono counties shall be assessed at the placewhere located and in an amount that does not exceed the lower of (1)its fair market value times the prevailing percentage of fair marketvalue at which other lands are assessed and (2) a figure derived inthe manner specified in this Section for land located in Mono County.

If land acquired by a local government after the lien date of thebase year specified in this Section was assessed in the base year aspart of a larger parcel, the assessed value of the part in the baseyear shall be that fraction of the assessed value of the largerparcel that the area of the part is of the area of the larger parcel.

If a local government divests itself of ownership of land withoutwater rights and this land was assessed in Inyo County as of the 1966

lien date or in Mono County as of the 1967 lien date, the divestmentshall not diminish the quantity of water rights assessable andtaxable at the place where assessed as of that lien date.

(c) In the event the Legislature changes the prevailing percentageof fair market value at which land is assessed for taxation, thereshall be used in the computations required by Section 11(b) of this Article , for the first year for which the new percentage isapplicable, in lieu of the statewide per capita assessed value ofland as of the last lien date prior to the current lien date, thestatewide per capita assessed value of land on the prior lien date



times the ratio of the new prevailing percentage of fair market valueto the previous prevailing percentage.

(d) If, after March 1954, a taxable improvement is replaced whileowned by and in possession of a local government, the replacementimprovement shall be assessed, as long as it is owned by a localgovernment, as other improvements are except that the assessed valueshall not exceed the product of (1) the percentage at which privatelyowned improvements are assessed times (2) the highest full valueever used for taxation of the improvement that has been replaced.For purposes of this calculation, the full value for any year priorto 1967 shall be conclusively presumed to be 4 times the assessedvalue in that year.

(e) No tax, charge, assessment, or levy of any character, otherthan those taxes authorized by Sections 11(a) to 11(d), inclusive, ofthis Article , shall be imposed upon one local government by anotherlocal government that is based or calculated upon the consumption oruse of water outside the boundaries of the government imposing it.

(f) Any taxable interest of any character, other than a lease foragricultural purposes and an interest of a local government, in anyland owned by a local government that is subject to taxation pursuant

to Section 11(a) of this Article shall be taxed in the same manneras other taxable interests. The aggregate value of all the interestssubject to taxation pursuant to Section 11(a), however, shall notexceed the value of all interests in the land less the taxable valueof the interest of any local government ascertained as provided inSections 11(a) to 11(e), inclusive, of this Article .

(g) Any assessment made pursuant to Section 11(a) to 11(d),inclusive, of this Article shall be subject to review, equalization,and adjustment by the State Board of Equalization, but an adjustmentshall conform to the provisions of these Sections.


SEC. 12. (a) Except as provided in subdivision (b), taxes onpersonal property, possessory interest in land, and taxableimprovements located on land exempt from taxation which are not alien upon land sufficient in value to secure their payment shall belevied at the rates for the preceding tax year upon property of thesame kind where the taxes were a lien upon land sufficient in valueto secure their payment.

(b) In any year in which the assessment ratio is changed, theLegislature shall adjust the rate described in subdivision (a) tomaintain equality between property on the secured and unsecured

rolls.


SEC. 13 . Land and improvements shall be separately assessed.




SEC. 14. All property taxed by local government shall be assessedin the county, city, and district in which it is situated.


SEC. 15. The Legislature may authorize local government to providefor the assessment or reassessment of taxable property physicallydamaged or destroyed after the lien date to which the assessment orreassessment relates.


SEC. 16. The county board of supervisors, or one or more assessmentappeals boards created by the county board of supervisors, shallconstitute the county board of equalization for a county. Two ormore county boards of supervisors may jointly create one or moreassessment appeals boards which shall constitute the county board ofequalization for each of the participating counties.

Except as provided in subdivision (g) of Section 11, the countyboard of equalization, under such rules of notice as the county boardmay prescribe, shall equalize the values of all property on thelocal assessment roll by adjusting individual assessments.

County boards of supervisors shall fix the compensation formembers of assessment appeals boards, furnish clerical and otherassistance for those boards, adopt rules of notice and procedures forthose boards as may be required to facilitate their work and toinsure uniformity in the processing and decision of equalizationpetitions, and may provide for their discontinuance.

The Legislature shall provide for: (a) the number andqualifications of members of assessment appeals boards, the manner ofselecting, appointing, and removing them, and the terms for whichthey serve, and (b) the procedure by which two or more county boardsof supervisors may jointly create one or more assessment appeals

boards.


SEC. 17. The Board of Equalization consists of 5 voting members:the Controller and 4 members elected for 4-year terms at



gubernatorial elections. The State shall be divided into four Boardof Equalization districts with the voters of each district electingone member. No member may serve more than 2 terms.


SEC. 18. The Board shall measure county assessment levels annuallyand shall bring those levels into conformity by adjusting entiresecured local assessment rolls. In the event a property tax islevied by the State, however, the effects of unequalized localassessment levels, to the extent any remain after such adjustments,shall be corrected for purposes of distributing this tax byequalizing the assessment levels of locally and state-assessedproperties and varying the rate of the state tax inversely with thecounties' respective assessment levels.


SEC. 19. The Board shall annually assess (1) pipelines, flumes,canals, ditches, and aqueducts lying within 2 or more counties and(2) property, except franchises, owned or used by regulated railway,telegraph, or telephone companies, car companies operating onrailways in the State, and companies transmitting or selling gas orelectricity. This property shall be subject to taxation to the sameextent and in the same manner as other property.

No other tax or license charge may be imposed on these companieswhich differs from that imposed on mercantile, manufacturing, andother business corporations. This restriction does not release autility company from payments agreed on or required by law for aspecial privilege or franchise granted by a government body.

The Legislature may authorize Board assessment of property ownedor used by other public utilities.

The Board may delegate to a local assessor the duty to assess aproperty used but not owned by a state assessee on which the taxesare to be paid by a local assessee.

CALIFORNIA CONSTITUTION

ARTICLE 13 TAXATION

SEC. 20. The Legislature may provide maximum property tax rates andbonding limits for local governments.




SEC. 21. Within such limits as may be provided under Section 20 ofthis Article , the Legislature shall provide for an annual levy bycounty governing bodies of school district taxes sufficient toproduce annual revenues for each district that the district's boarddetermines are required for its schools and district functions.


SEC. 22. Not more than 25 percent of the total appropriations fromall funds of the State shall be raised by means of taxes on real andpersonal property according to the value thereof.


SEC. 23. If state boundaries change, the Legislature shalldetermine how property affected shall be taxed.


SEC. 24. The Legislature may not impose taxes for local purposesbut may authorize local governments to impose them.

Money appropriated from state funds to a local government for itslocal purposes may be used as provided by law.

Money subvened to a local government under Section 25 may be usedfor state or local purposes.


SEC. 25. The Legislature shall provide, in the same fiscal year,

reimbursements to each local government for revenue lost because ofSection 3(k).


SEC. 25.5. (a) On or after November 3, 2004, the Legislature shall



not enact a statute to do any of the following:(1) (A) Except as otherwise provided in subparagraph (B), modify

the manner in which ad valorem property tax revenues are allocated inaccordance with subdivision (a) of Section 1 of Article XIIIA so asto reduce for any fiscal year the percentage of the total amount ofad valorem property tax revenues in a county that is allocated amongall of the local agencies in that county below the percentage of thetotal amount of those revenues that would be allocated among thoseagencies for the same fiscal year under the statutes in effect onNovember 3, 2004. For purposes of this subparagraph, "percentage"does not include any property tax revenues referenced in paragraph(2).

(B) Beginning with the 2008-09 fiscal year and except as otherwiseprovided in subparagraph (C), subparagraph (A) may be suspended fora fiscal year if all of the following conditions are met:

(i) The Governor issues a proclamation that declares that, due toa severe state fiscal hardship, the suspension of subparagraph (A) isnecessary.

(ii) The Legislature enacts an urgency statute, pursuant to a billpassed in each house of the Legislature by rollcall vote entered in

the journal, two-thirds of the membership concurring, that contains asuspension of subparagraph (A) for that fiscal year and does notcontain any other provision.

(iii) No later than the effective date of the statute described inclause (ii), a statute is enacted that provides for the fullrepayment to local agencies of the total amount of revenue losses,including interest as provided by law, resulting from themodification of ad valorem property tax revenue allocations to localagencies. This full repayment shall be made not later than the endof the third fiscal year immediately following the fiscal year towhich the modification applies.

(C) (i) Subparagraph (A) shall not be suspended for more than twofiscal years during any period of 10 consecutive fiscal years, whichperiod begins with the first fiscal year for which subparagraph (A)is suspended.

(ii) Subparagraph (A) shall not be suspended during any fiscalyear if the full repayment required by a statute enacted inaccordance with clause (iii) of subparagraph (B) has not yet beencompleted.

(iii) Subparagraph (A) shall not be suspended during any fiscalyear if the amount that was required to be paid to cities, counties,and cities and counties under Section 10754.11 of the Revenue andTaxation Code, as that section read on November 3, 2004, has not beenpaid in full prior to the effective date of the statute providingfor that suspension as described in clause (ii) of subparagraph (B).

(iv) A suspension of subparagraph (A) shall not result in a total

ad valorem property tax revenue loss to all local agencies within acounty that exceeds 8 percent of the total amount of ad valoremproperty tax revenues that were allocated among all local agencieswithin that county for the fiscal year immediately preceding thefiscal year for which subparagraph (A) is suspended.

(2) (A) Except as otherwise provided in subparagraphs (B) and (C),restrict the authority of a city, county, or city and county toimpose a tax rate under, or change the method of distributingrevenues derived under, the Bradley-Burns Uniform Local Sales and UseTax Law set forth in Part 1.5 (commencing with Section 7200) of



Division 2 of the Revenue and Taxation Code, as that law read onNovember 3, 2004. The restriction imposed by this subparagraph alsoapplies to the entitlement of a city, county, or city and county tothe change in tax rate resulting from the end of the revenue exchangeperiod, as defined in Section 7203.1 of the Revenue and TaxationCode as that section read on November 3, 2004.

(B) The Legislature may change by statute the method ofdistributing the revenues derived under a use tax imposed pursuant tothe Bradley-Burns Uniform Local Sales and Use Tax Law to allow theState to participate in an interstate compact or to comply withfederal law.

(C) The Legislature may authorize by statute two or morespecifically identified local agencies within a county, with theapproval of the governing body of each of those agencies, to enterinto a contract to exchange allocations of ad valorem property taxrevenues for revenues derived from a tax rate imposed under theBradley-Burns Uniform Local Sales and Use Tax Law. The exchange underthis subparagraph of revenues derived from a tax rate imposed underthat law shall not require voter approval for the continuedimposition of any portion of an existing tax rate from which those

revenues are derived.(3) Except as otherwise provided in subparagraph (C) of paragraph

(2), change for any fiscal year the pro rata shares in which advalorem property tax revenues are allocated among local agencies in acounty other than pursuant to a bill passed in each house of theLegislature by rollcall vote entered in the journal, two-thirds ofthe membership concurring.

(4) Extend beyond the revenue exchange period, as defined inSection 7203.1 of the Revenue and Taxation Code as that section readon November 3, 2004, the suspension of the authority, set forth inthat section on that date, of a city, county, or city and county toimpose a sales and use tax rate under the Bradley-Burns Uniform LocalSales and Use Tax Law.

(5) Reduce, during any period in which the rate authoritysuspension described in paragraph (4) is operative, the payments to acity, county, or city and county that are required by Section 97.68of the Revenue and Taxation Code, as that section read on November 3,2004.

(6) Restrict the authority of a local entity to impose atransactions and use tax rate in accordance with the Transactions andUse Tax Law (Part 1.6 (commencing with Section 7251) of Division 2of the Revenue and Taxation Code), or change the method fordistributing revenues derived under a transaction and use tax rateimposed under that law, as it read on November 3, 2004.

(b) For purposes of this section, the following definitions apply:

(1) "Ad valorem property tax revenues" means all revenues derived

from the tax collected by a county under subdivision (a) of Section 1of Article XIIIA, regardless of any of this revenue being otherwiseclassified by statute.

(2) "Local agency" has the same meaning as specified in Section 95of the Revenue and Taxation Code as that section read on November 3,2004.




ARTICLE 13 TAXATION

SEC. 26. (a) Taxes on or measured by income may be imposed onpersons, corporations, or other entities as prescribed by law.

(b) Interest on bonds issued by the State or a local government inthe State is exempt from taxes on income.

(c) Income of a nonprofit educational institution of collegiategrade within the State of California is exempt from taxes on ormeasured by income if both of the following conditions are met:

(1) The income is not unrelated business income as defined by theLegislature.

(2) The income is used exclusively for educational purposes.(d) A nonprofit organization that is exempted from taxation by

Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 ofthe Revenue and Taxation Code or Subchapter F (commencing withSection 501) of Chapter 1 of Subtitle A of the Internal Revenue Codeof 1986, or the successor of either, is exempt from any businesslicense tax or fee measured by income or gross receipts that islevied by a county or city, whether charter or general law, a city

and county, a school district, a special district, or any other localagency.


SEC. 27. The Legislature, a majority of the membership of eachhouse concurring, may tax corporations, including state and nationalbanks, and their franchises by any method not prohibited by thisConstitution or the Constitution or laws of the United States.Unless otherwise provided by the Legislature, the tax on state andnational banks shall be according to or measured by their net incomeand shall be in lieu of all other taxes and license fees upon banksor their shares, except taxes upon real property and vehicleregistration and license fees.


SEC. 28. (a) "Insurer," as used in this section, includes insurancecompanies or associations and reciprocal or interinsurance exchanges

together with their corporate or other attorneys in fact consideredas a single unit, and the State Compensation Insurance Fund. As usedin this paragraph, "companies" includes persons, partnerships, jointstock associations, companies and corporations.

(b) An annual tax is hereby imposed on each insurer doing businessin this State on the base, at the rates, and subject to thedeductions from the tax hereinafter specified.

(c) In the case of an insurer not transacting title insurance inthis State, the "basis of the annual tax" is, in respect to eachyear, the amount of gross premiums, less return premiums, received in



such year by such insurer upon its business done in this State,other than premiums received for reinsurance and for ocean marineinsurance.

In the case of an insurer transacting title insurance in thisState, the "basis of the annual tax" is, in respect to each year, allincome upon business done in this State, except:

(1) Interest and dividends.(2) Rents from real property.(3) Profits from the sale or other disposition of investments.(4) Income from investments."Investments" as used in this subdivision includes property

acquired by such insurer in the settlement or adjustment of claimsagainst it but excludes investments in title plants and titlerecords. Income derived directly or indirectly from the use of titleplants and title records is included in the basis of the annual tax.

In the case of an insurer transacting title insurance in thisState which has a trust department and does a trust business underthe banking laws of this State, there shall be excluded from thebasis of the annual tax imposed by this section, the income of, and

from the assets of, such trust department and such trust business, ifsuch income is taxed by this State or included in the measure of anytax imposed by this State.

(d) The rate of the tax to be applied to the basis of the annualtax in respect to each year is 2.35 percent.

(f) The tax imposed on insurers by this section is in lieu of allother taxes and licenses, state, county, and municipal, upon suchinsurers and their property, except:

(1) Taxes upon their real estate.(2) That an insurer transacting title insurance in this State

which has a trust department or does a trust business under thebanking laws of this State is subject to taxation with respect tosuch trust department or trust business to the same extent and in thesame manner as trust companies and the trust departments of banksdoing business in this State.

(3) When by or pursuant to the laws of any other state or foreigncountry any taxes, licenses and other fees, in the aggregate, and anyfines, penalties, deposit requirements or other materialobligations, prohibitions or restrictions are or would be imposedupon California insurers, or upon the agents or representatives ofsuch insurers, which are in excess of such taxes, licenses and otherfees, in the aggregate, or which are in excess of the fines,penalties, deposit requirements or other obligations, prohibitions,or restrictions directly imposed upon similar insurers, or upon theagents or representatives of such insurers, of such other state orcountry under the statutes of this State; so long as such laws ofsuch other state or country continue in force or are so applied, the

same taxes, licenses and other fees, in the aggregate, or fines,penalties or deposit requirements or other material obligations,prohibitions, or restrictions, of whatever kind shall be imposed uponthe insurers, or upon the agents or representatives of suchinsurers, of such other state or country doing business or seeking todo business in California. Any tax, license or other fee or otherobligation imposed by any city, county, or other politicalsubdivision or agency of such other state or country on Californiainsurers or their agents or representatives shall be deemed to beimposed by such state or country within the meaning of this paragraph



article .


SEC. 29. (a) The Legislature may authorize counties, cities andcounties, and cities to enter into contracts to apportion betweenthem the revenue derived from any sales or use tax imposed by themthat is collected for them by the State. Before the contract becomesoperative, it shall be authorized by a majority of those voting onthe question in each jurisdiction at a general or direct primaryelection.

(b) Notwithstanding subdivision (a), on and after the operativedate of this subdivision, counties, cities and counties, and citiesmay enter into contracts to apportion between them the revenuederived from any sales or use tax imposed by them pursuant to theBradley-Burns Uniform Local Sales and Use Tax Law, or any successor

provisions, that is collected for them by the State, if the ordinanceor resolution proposing each contract is approved by a two-thirdsvote of the governing body of each jurisdiction that is a party tothe contract.


SEC. 30. Every tax shall be conclusively presumed to have been paidafter 30 years from the time it became a lien unless the propertysubject to the lien has been sold in the manner provided by theLegislature for the payment of the tax.


SEC. 31. The power to tax may not be surrendered or suspended bygrant or contract.


SEC. 32. No legal or equitable process shall issue in anyproceeding in any court against this State or any officer thereof toprevent or enjoin the collection of any tax. After payment of a taxclaimed to be illegal, an action may be maintained to recover the taxpaid, with interest, in such manner as may be provided by theLegislature.




SEC. 33. The Legislature shall pass all laws necessary to carry outthe provisions of this article .


SEC. 34. Neither the State of California nor any of its politicalsubdivisions shall levy or collect a sales or use tax on the sale of,or the storage, use or other consumption in this State of foodproducts for human consumption except as provided by statute as of

the effective date of this section.


SEC. 35. (a) The people of the State of California find and declareall of the following:

(1) Public safety services are critically important to thesecurity and well-being of the State's citizens and to the growth andrevitalization of the State's economic base.

(2) The protection of the public safety is the firstresponsibility of local government and local officials have anobligation to give priority to the provision of adequate publicsafety services.

(3) In order to assist local government in maintaining asufficient level of public safety services, the proceeds of the taxenacted pursuant to this section shall be designated exclusively forpublic safety.

(b) In addition to any sales and use taxes imposed by theLegislature, the following sales and use taxes are hereby imposed:

(1) For the privilege of selling tangible personal property atretail, a tax is hereby imposed upon all retailers at the rate of 1/2percent of the gross receipts of any retailer from the sale of alltangible personal property sold at retail in this State on and after

January 1, 1994.(2) An excise tax is hereby imposed on the storage, use, or other

consumption in this State of tangible personal property purchasedfrom any retailer on and after January 1, 1994, for storage, use, orother consumption in this State at the rate of 1/2 percent of thesales price of the property.

(c) The Sales and Use Tax Law, including any amendments madethereto on or after the effective date of this section, shall beapplicable to the taxes imposed by subdivision (b).

(d) (1) All revenues, less refunds, derived from the taxes imposed



pursuant to subdivision (b) shall be transferred to the Local PublicSafety Fund for allocation by the Legislature, as prescribed bystatute, to counties in which either of the following occurs:

(A) The board of supervisors, by a majority vote of itsmembership, requests an allocation from the Local Public Safety Fundin a manner prescribed by statute.

(B) A majority of the county's voters voting thereon approve theaddition of this section.

(2) Moneys in the Local Public Safety Fund shall be allocated foruse exclusively for public safety services of local agencies.

(e) Revenues derived from the taxes imposed pursuant tosubdivision (b) shall not be considered proceeds of taxes forpurposes of Article XIIIB or State General Fund proceeds of taxeswithin the meaning of Article XVI.

(f) Except for the provisions of Section 34, this section shallsupersede any other provisions of this Constitution that are inconflict with the provisions of this section, including, but notlimited to, Section 9 of Article II.




April 24, 2012

Maintenance Assessment District (MAD)Business Improvement District (BID)

South Park Neighborhood Association (SPNA)Golden Hill Neighborhood Association (GHNA)

Golden Hill Community Association (GHCA)Greater Golden Hill Planning Committee

Friends of Balboa Park & Golf CourseAnti-MAD Community Volunteers

Verses

City of San DiegoGrater Golden Hill Community Development Corporation (GGHCDC)

These documents are related to an ongoing 17 years conflict between the Citizens

(Property owners) of the communities of SOUTH PARK and GOLDEN HILL , of SanDiego, California, battling against the employees of the City of San Diego, and the GreaterGolden Hill Community Development Corporation (GGHCDC) who dishonestly andmaliciously caused the illegal establishment of a Maintenance Assessment District over themajority objections of the Citizens [property owners]. This to specifically provide fundingand support with additional property assessments (taxes/fees) to be provided revenue to aprivet membership corporation (GGHCDC).

In 2012 the battle is continuing although the Citizens clearly and decisively won every courtcase, which ORERED a Writ of Mandate, vacating the unconstitutional and illegalgovernmental actions/proclamations establishing the Grater Golden Hill MaintenanceAssessment District (GGHMAD) for the benefit of and administration by the Greater GoldenHill Community Development Corporation (GGHCDC). As of today the City employees arecontinuing the Battle and are refusing to return the stolen monies by the government to theproperty owners.

These Documents are provided to CITIZENS to assists you in fighting the t y ra nny of ourGovernments’ uncaring Politicians, and their dishonest, officious, manipulative, bullingBureaucrats. They were obtained and provided from many sources and volunteers towhom we shall never forget their goodwill and good-works.

I recommend you to first review the following document repaired by community volunteersto better understand what has transpired to this point in time:

20111031 - GGHCDC MAD HISTORY.pdf

I also would recommend that you contact the following Anti-MAD Points of Contact:

www.goldenhillmad.blogspot.commadmatters@cox.netwww.madenoughyet.com



INDEX [LIST] OF RELATEDDOCUMENTS & PUBLICATIONS

19720000 - Landscaping & Lighting Act of 1972.pdf19890000 - MAP - South Park & Golden Hill.pdf19940000 - GGHCDC Revitalization Project.pdf19951010 - GHCDC Excutive Director Report.pdf19951010 - GHCDC Revitalization Plan Community.pdf19951019 - GHCDC Boad Directors.pdf19951024 - South Park Association 01.pdf19970000 - CA Gov. Code section 53753.pdf19970000 - TAX Right to Vote Proposition 218.pdf19970609 - MAD City Resolution 288830 MAD Ballot.pdf19980608 - SD MAD MuniCode.pdf

20000614 - MAD local-light mad.pdf20000628 - GGHCDC Board Agenda.pdf20000810 - GGHCDC MAD Misc Docs.pdf20000810 - MAD GGHCDC - Kessler Letter.pdf20000901 - GGHCDC MAD Hal Tyvoll Protest Flier - Tovel.pdf20010213 - CDC Newsletter.pdf20010305 - GGHCDC MAD Reminder Letter.pdf20010330 - No GGHCDC MAD Flier.pdf20010401 - MAD GGHCDC Status Report.pdf20010401 - MAD SD Park Dept.pdf20010403 - MAD GGHCDC Status Letter.pdf20010412 - MAD GGHCDC Letter.pdf20010425 - GHHCDC NewCity 01-10.pdf20010425 - No GGHCDC MAD Flier.pdf20010600 - GGHCDC MAD Newletter.pdf20010608 - CMADJuneNewsletter2001.pdf20010613 - MAD GGHCDC Letter - Councilmember.pdf20010623 - MAD GGHCDC Letter - Mayor.pdf20010710 - MAD GGHCDC Letter - Atkins.pdf

20020108 - MAD SD Process Ord1975.pdf20020108 - The MAD Process.pdf20020313 - No GGHCDC MAD Flier.pdf20020430 - GGHCDC $150 Council Agenda.pdf20021021 - BID GGHCDC.pdf20021029 - GH Planning Committee - GGHCDC Business Districts.pdf20021029 - GH Planning Committee - GGHCDC Community Center.pdf20021029 - GH Planning Committee - GGHCDC Joint Committees.pdf20030500 - SD Code MAD Lighting.pdf



20040000 - SD Policy#100-21 MAD Formations.pdf20040913 - MAD Formation Handout.pdf20040913 - San Diego MAD Formation Handout.pdf20050000 - MAD BUDGETS 2004-8 v6_cedadmin.pdf20050425 - No GGHCDC MAD Flier.pdf20050622 - MAD SD Self-ManagedMAD-CityFY2006Budget.pdf20060000 - GHCDC BoardRooster.pdf

20060311 - MAD Court Rulling Greene.pdf20060318 - GHCDC ActionPlan.pdf20060401 - GGHCDC strategicPlan2006.pdf20060600 - GGHCDC eLetter3_06.pdf20060601 - SD Block Grants amendfyar07.pdf20060627 - MAD Council Meeting pmfinal.pdf20061200 - MAD FUNDING SIDEWALKS pmpchap7.pdf20070000 - FY08 MAD 06v3revenue.pdf20070000 - San Diego CityBEAT - poochPolitics.pdf20070101 - GGHCDC Self History.pdf20070300 - GHCDC MAD SD CITY Survey.pdf20070300 - MAD North Park AER.pdf20070400 - GHCDC MAD SCI Engeneers Report-NO APPENDIX.pdf20070400 - GHCDC MAD SCI Engeneers Report.pdf20070400 - SD Developemnet services.pdf20070401 - GGHCDC MAD Tony Atkins News.pdf20070406 - No GGHCDC MAD Flier.pdf20070423 - GHCDC MAD Request Council Agenda JUNE 2007.pdf20070511 - City San Diego City GGHCDC MAD - Ohedia.pdf

20070521 - Hal Tyvoll MAD Ltr to Council.pdf20070600 - GHCDC City Grants FY07.pdf20070600 - MAD City FY08v3 CIP Budget.pdf20070607 - Plan Group juneagenda.pdf20070608 - MAD GGHCDC Letter 01 - Mayor.pdf20070608 - MAD GGHCDC Letter 02 - Aguirre.pdf20070609 - GGHCDC Meeting.pdf20070612 - Council Agenda - GHCDC MAD1.pdf20070615 - GGHCDC MAD cert of mailing_1.pdf20070615 - GGHCDC MAD cert of mailing_2.pdf20070616 - MAD GGHCDC SD City Flier.pdf20070617 - NP News- GHCDC MAD SD CITY Advertisement.pdf20070618 - GGHCDC MAD SD City Ballot.pdf20070618 - GHCDC MAD SD CITY Letter.pdf20070619 - GHCDC MAD - SD City Opposition Consultant.pdf20070621 - Citizen No GGHCDC MAD Ltr to James T. Waring.pdf20070630 - GHCDC MAD SCI Engeneers Report-02not complete.pdf20070701 - No GGHCDC MAD Flier.pdf20070702 - Citizen No GGHCDC MAD Ltr to Toni Atkins.pdf



20070702 - GHCDC MAD SD CITY Flier.pdf20070702 - Toni Atkins Leter.pdf20070706 - Dear Neighbor Letter - No MAD tax.pdf20070708 - MAD GGHCDC Todd Gloria TaxpayersAdvocate.org.pdf20070709 - MAD Fellow Neighbor Helpful Note.pdf20070710 - GGHCDC MAD Ben Hueso Website.pdf20070710 - GGHCDC MAD Vote No Flier.pdf

20070712 - MAD 18July07 MAD Meeting CHANGE.pdf20070712 - MAD GGHCDC City SAN Diego Parcels.pdf20070712 - NoMADTax - Gerrymandering.pdf20070716 - Neighbors Communications & Response from SD Clerk.pdf20070718 - GHCDC MAD Meeting CHANGE.pdf20070719 - SCI MAD san diego golden hill response.pdf20070723 - CA Code 549546.pdf20070723 - CA Code R28830.pdf20070723 - CA Constitution-ARTICLE 13 _Prop. 218_.pdf20070726 - San Diego Reader - GGHCDC MAD.pdf20070726 - San Diego Reader MAD GGHCDC.pdf20070730 - MAD GGHCDC - NOT A HONEST VOTE.pdf20070800 - NP NEWS - GGHCDC MAD.pdf20070900 - NP NEWS - GGHCDC MAD.pdf20071000 - GGHCDC MAD Directory.pdf20071000 - GGHCDC MAD Oversite Committe.pdf20071100 - NP NEWS - GGHCDC MAD.pdf20071207 - GGHCDC MAD Ballots Oversite Committe.pdf20080000 - GGHCDC brochurefinal_so (3)_1.pdf

20080000 - GGHCDC MAD City Contract 2008-9.pdf20080123 - GGHCDC MAD Oversight Committee.pdf20080200 - GGHCDC MAD Oversight Committee.pdf20080200 - NP NEWS - GGHCDC MAD.pdf20080204 - GGHCDC MAD Oversight Committee.pdf20080225 - GGHCDC MAD Oversight Committee By Laws.pdf20080225 - GGHCDC MAD Oversight Committee.pdf20080317 - GGHCDC MAD Oversight Committee.pdf20080421 - GGHCDC MAD Oversight Committee.pdf20080519 - GGHCDC MAD Oversight Committee.pdf20080519 - San Diego Reader - GGHCDC MAD.pdf20080521 - San Diego Reader - GGHCDC MAD.pdf20080600 - GHCDC MAD SCI Engeneers Report.pdf20080602 - GGHCDC MAD Oversight Committee.pdf20080616 - GGHCDC MAD Oversight Committee.pdf20080617 - San Diego Reader - GGHCDC MAD.pdf20080620 - San Diego Reader - GGHCDC MAD.pdf20080714 - GGHCDC MAD Oversight Committee.pdf20080715 - GGHCDC MAD Notice of Inviting Bid .pdf



20080723 - San Diego Reader - GGHCDC MAD.pdf20080730 - San Diego Reader - GGHCDC MAD.pdf20080818 - GGHCDC MAD Oversight Committee Procedures.pdf20080818 - GGHCDC MAD Oversight Committee.pdf20080819 - San Diego Reader - GGHCDC MAD.pdf20080900 - GGHCDC MAD Newspaper.pdf20080915 - GGHCDC MAD Oversight Committee.pdf

20080917 - San Diego Reader - GGHCDC MAD.pdf20081020 - GGHCDC MAD Oversight Committee.pdf20081022 - San Diego Reader - GGHCDC MAD.pdf20081112 - SD 21.reporttocitycouncilfy09.pdf20081117 - GGHCDC MAD Oversight Committee.pdf20081118 - San Diego Reader - GGHCDC MAD.pdf20081215 - GGHCDC MAD Oversight Committee.pdf20081216 - MAD MAP SD City.pdf20081230 - HUD Audit - San Diego ig0991005.pdf20090105 - GGHCDC MAD Oversight Committee.pdf20090202 - GGHCDC MAD Oversight Committee.pdf20090302 - GGHCDC MAD Oversight Committee.pdf20090303 - San Diego Reader - GGHCDC MAD.pdf20090307 - San Diego Reader - GGHCDC MAD.pdf20090323 - GGHCDC MAD sidewalk repair Letter.pdf20090406 - GGHCDC MAD Oversight Committee.pdf20090504 - GGHCDC MAD Oversight Committee.pdf20090601 - GGHCDC MAD Oversight Committee.pdf20090606 - GGHCDC MAD Oversite Committe.pdf

20090629 - GGHCDC MAD Promotions Letter.pdf20090630 - COMMUNITY DEVELOPMENT BLOCK GRANT-fy092ndreprogramming.pdf20090707 - San Diego Reader - GGHCDC MAD.pdf20090717 - San Diego Reader - GGHCDC MAD.pdf20090814 - MAD Democratic Values and Special Assessments.pdf20090918 - San Diego Reader - GGHCDC MAD.pdf20090930 - GGHCDC MAD Disband Oversight Committee Vote.pdf20100000 - FY11 SD budget MAD 14v1appendix.pdf20100203 - MAD Court Final Judgment GHAA.pdf20100203 - MAD Court Findings Judgment GHAA.pdf20100223 - GHNA - MAD help.pdf20100324 - MAD University Avenue - uampmtgpresentation.pdf20100411 - MAD GGHCDC Illegale $732,746 Budget.pdf20100421 - San Diego Reader - CDC No Refunds.pdf20100501 - San Diego Reader - GGHCDC MAD.pdf20100600 - MAD GGHCDC.pdf20100726 - fy11ao.pdf20100831 - GHHCDC Audit.pdf



20100913 - MAD VENDOR LOT SUMMARY 9958.pdf20101001 - GGHCDC MAD Annual Report 2009.pdf20101105 - GGHCDC Hotline Investigation 11-5.pdf20101110 - UTSanDiego.pdf20101120 - 25th Street Project.pdf20101201 - San Diego Reader - GGHCDC MAD.pdf20110000 - MAD 25th Street.pdf

20110200 - MAD Oversight Cmte agenda-Feb 2011.pdf20110415 - GGHCDC 25thFINAL-FLYER#3.pdf20110504 - GGH CPUAC.pdf20110505 - GGHCDC 25th St Project.pdf20110510 - GGHCDC MAD Farmer's Market.pdf20110517 - SD Developemnet services.pdf20110600 - FY11 SD budget 10_37.pdf20110600 - SD Planning Groups contactlist.pdf20110604 - Fed Report CDC990-ending Aug 2010.pdf20110604 - Fed Report CDC990.pdf20110711 - GGHCDC MAD Audit.pdf20110726 - San Diego Reader - GGHCDC MAD.pdf20110900 - GHHCDC Boardmembers.pdf20110922 - COURT Appellate-Final Ruling-D057004.pdf20110922 - D057004.PDF20110922 - San Diego Reader - GGHCDC MAD.pdf20111003 - Todd Gloria & David Alvarez GGH MAD D3_D8 Memo.pdf20111004 - San Diego Reader - GGHCDC MAD.pdf20111006 - GGHCDC MAD BMurry email.pdf

20111014 - California Taxpayers Association - GGHCDC MAD.pdf20111014 - San Diego Uptown News - GGHCDC MAD.pdf20111020 - NP NEWS - GGHCDC MAD.pdf20111021 - San Diego Reader - GGHCDC MAD.pdf20111031 - GGHCDC MAD HISTORY.pdf20111031 - GGHCDC MAD HISTORY.ppt20120000 - MAD 25th Street v3schedule1.pdf20120215 - UTSanDiego.pdf20120219 - SD Planning Groups contactlist.pdf20120312 - GGHCDC MAD City Dissolution.pdf20120329 - Property Tax Letter 2011-12.pdf20120412 - Greater Golden Hill Planning Committee.pdf20120412 - UpTown News Artical.pdf20120419 - GGHCDC Meeting Agenda.pdf20120419 - GGHCDC WebPage.pdf20120422 - Marco LiMandri - New City America.pdf20120423 - GGHCDC MAD Trash Cans.pdf20120900 - GGH Planning.pdf