Opinion No. (2002)

BILL LOCKYER Attorney General THOMAS S. LAZAR Deputy Attorney General THE HONORABLE JOHN LONGVILLE, MEMBER OF THE STATE ASSEMBLY, has requested an opinion on the following questions: 1. What are "participating revenue districts" for purposes of the alternative method of distributing tax levies? 2. What are the consequences of being a public district "for which the county treasury is not the legal depository" for purposes of the alternative method of distributing tax levies? CONCLUSIONS 1. "Participating revenue districts" for purposes of the alternative method of distributing tax levies are cities and districts for which county officers assess property and collect taxes or assessments and for which the alternative method of distributing tax levies has been implemented. 2. The consequences of being a public district "for which the county treasury is not the legal depository" for purposes of the alternative method of distributing tax levies are that such district's governing board and the board of supervisors must both approve the district's participation in order to implement the program for the district. ANALYSIS The Legislature has adopted a comprehensive statutory scheme (Rev.…