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Revenue & Taxation Code 99(b) Process for Special District Changes of Organizations and ReorganizationsMarch 12th, 2021
Pursuant to Revenue & Taxation Code (“R&T Code”) sec. 99(d), a Master Property Tax Transfer Agreement was adopted by the Fresno County Board of Supervisors on December 20th, 1983 (Resolution No.83-726), for special district changes of organizations and reorganizations. Section 1, below, is an excerpt from that resolution describing how property tax will be allocated. Section 2, below, describes the procedure for an optional property tax revenue allocation.
