Opinion No. (1998)

DANIEL E. LUNGREN Attorney General ANTHONY M. SUMMERS Deputy Attorney General THE HONORABLE BILL MORROW, MEMBER OF THE CALIFORNIA ASSEMBLY, has requested an opinion on the following questions: 1. May a city or county form an infrastructure financing district under which incremental increases in property taxes are allocated to finance public capital facilities associated with the district? 2. If so, may the formation of the infrastructure financing district be delayed until after the facilities to be financed are wholly or partially constructed? CONCLUSIONS 1. A city or county may form an infrastructure financing district under which incremental increases in property taxes are allocated to finance public capital facilities associated with the district. 2. If formation of the infrastructure financing district is delayed until after the facilities to be financed are wholly or partially constructed, only those facilities that were not completed and provided for use by the city or county prior to formation of the district may be financed through incremental increases in property taxes. ANALYSIS The Legislature has enacted a comprehensive statutory scheme, the Infrastructure Financing…