Opinion No. (2005)

BILL LOCKYER Attorney General DANIEL G. STONE Deputy Attorney General THE HONORABLE DENNIS MARSHALL, COUNTY COUNSEL, COUNTY OF FRESNO, has requested an opinion on the following question: Would a change in the governance of an existing fire protection district, to have the county board of supervisors sit as the district's board of directors, affect the amount of property tax revenues that must be shifted from the district to the Educational Revenue Augmentation Fund? CONCLUSION A change in the governance of an existing fire protection district, to have the county board of supervisors sit as the district's board of directors, would not affect the amount of property tax revenues that must be shifted from the district to the Educational Revenue Augmentation Fund. ANALYSIS We are informed that a county has within its boundaries several independent fire protection districts created under the Fire Protection District Law of 1987 (Health Saf. Code, §§ 13800-13970; "District Law"). 1 We are asked whether the amount of property taxes that must be shifted from a district to the Educational Revenue Augmentation Fund (Rev. Tax. Code, § 97.2 ; "ERAF") would be affected by having…