Opinion No. (2006)

BILL LOCKYER Attorney General GREGORY L. GONOT Deputy Attorney General THE HONORABLE RONALD REITZ, COUNTY COUNSEL, COUNTY OF SAN BERNARDINO, has requested an opinion on the following question: In the absence of a jurisdictional change, may a city council and a county board of supervisors execute an agreement that changes the allocation of property tax revenues as between the city and the county, where the change would not affect the allocation for any other public entity? CONCLUSION In the absence of a jurisdictional change, a city council and a county board of supervisors may execute an agreement that changes the allocation of property tax revenues as between the city and the county, where the change would not affect the allocation for any other public entity. ANALYSIS At the 1978 Primary Election, California voters approved Proposition13, which added Article XIII A to the Constitution. Subdivision (a) of section 1 of Article XIII A provides: "The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. The one percent (1%) tax [is] to be collected by the counties and apportioned according to law to the…