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HomeMy WebLinkAbout77-40 7i 1 I I The NE 1 /4 of Sec 19' excepting therefrom the ,fq'1:1 O.WiLng� descrit'od .paxcel,s z I A portion of sectio l9 comtinenc ng at the SW stsc"tort corner; thence alori the fo? 1oVIng .clescx.bed 4 courses; N 89"' 1'8' 00" E 69 i 1,5 along Lhe south; recta on , line; N 226 07' 29" W 177'.24' N 11° 24.,! 40'' W 10':`91' ; " S 00° 04" 22',' W 1175.72' along the 'West secti6n' i � la_n;e t.o the ; Point' of begxnnl ng . _. A_por.ion-of section -19` co�rnnenca,ztg at tYie West 1%8 'ib:od corner; thence along the following) desc courses' : S00° 04' 21'!' W 1009 i 51.' along' the 'tiles t section line N 40° 05� 10" L3 E 6.10'; N 140 14' 20" E 140.07'• N 300 37' 00" S 21L.29' ; IN 60° 47`, 00" ELS2.3i' ; 9 S 83' 23' 30"' 'E 316,482.i' 50", E 229 22!+ s.62° 49i 00" E 10 167,1.6'; 69° 12'10"�'�E i7'�9iO4'',' S S9° 17' 25�� 203.94` ; S 260 21.' 301''E 92.21 S 69 4 43' ' 23;" E 15,3.48 t ; S 48 ° 20' 10"' ` 99'.89 ` S 6`9"° 11 S+' 3l}�'V, 203: 3`8' ; N 47 ° 43' 22," E 231 i 1,1 N 840 13' 00" W ] 61: 75' ; N 43 °' 22' '. 30" ?.W '155 , 45' . ° ` 12 1V .S3 48 3S" W 30 .76 i ; r7 53 ° 05 ` 210 569.77TO '30 3N 15' I°060''124,1:11! � 124�i17 13 lame°toSthe3pait0of.b�1ottg tho;East��yes center-- nfti L and con cainrig 2( i 9 111 acme's, more' or less i r t 1� I l'S 71 - Sectxan '2: This orditartce shall take effect thirty 1, f 30j <days h,`n the date "of its passage; and i efore the expit, x8 ='..on of ,£ ftecn X15) days after ;,its passage; it sr rTl 19 hbl.ished in a newsp`apeY pttb,l'ished in the CSoiin y of :Butte; 20 Sita'te o.f Galiforn3,ai I t I » - I I i I i I I I IidV i i i' I I 1 i I i t - L _, I i .r , I s T22tV 4 tE)BMA. ' 2 A17, of Sections 5 ano 9 7 of Sec 33 4 The SIR ].//+ o E Sec '4 5 Lots 6, 7 10 ai a, B of Sec 12 - Lats .1, 2 3,, 4, 5, 6►_I 7, 8., Its, 11`,' 12 13,-14 and _ _ T _ ��15 of-Sec�`� 13 � - 7 ;ats 'I 7 & °9, '10 15 ancla,l6 0� Sec 14 The' SE ? /4;' the 'E I/2 of the E lj2 of the, NGi 1/4,. 9 , end the NE 1/4 of Sec 15 excepting therefrom the E I/2 6, t kie rh1 1/4 of the NE 1/4, and that portion to ` of the 1q 1/2. of the. 1,;RJ 1/ 4 of the NE 1/4 and: the,E 1/2 of t- le E 1,/2 of the Ntl 1/4 located north of 1 conaow RbAd 12 The SE 1 / ►�� /4 and the Tq 1/2 of NE 1j4 less 7.38 acres to 'Irrigation bistriet and less 3`acres t:o County Rbad in Section 16 14 The N 1/2; anis that port1.on of the S" 1%2 of Section 23 located south of State Hwy, 70. 16 Dots 4 ah 12 of $ec 24j excepting therefrorn'wtie, 1' northerly 2p0 ft -of said l,ot, .12 17 The N 1/2 of the 5E 1/4; the NE 114 of the Ntl 1j4 and the. W I/2 of the NE 1141 -6f Sec 26 exeept ng 'of 18 therefrom the westerly '165 ft the; NTnT &K 1 / 4,:; 19` TZ 1N R4 20 , The N and; elleSW 1/4 ijf the S kl 1/4 of Sego I fihe SE' ij of Sec 1 exceptiig therefrom the SS 114.. of t he NE ?. 2 A11 af'uec'24 excepting therefrom all ghat pro5erty lova"ted north cif the f6116t4ing des,Cribec ?ine; !�4 en inat. ' he xv corner of Said Sed 4; 25' i thence N 84 12, 05 E 3451,Y 66 L t t the , t;rtie, point bf beginning of the, heroidesild cs fine; let -L 3 ,51b 23 i 42's E r 102 4 ft; thence w 1 _. t4 I , 7l Ile 77 1 - - � -- �-G� 'fir � � r f/':ca rr � ( / % '� Q i=?"` � /��'�'�t�'�'"�t''-„ � �✓' ��� ��.'}'� �� � `,+,� 51 In Te f r .- r , I, 'I I I I I I L , I 1 HOUSING & DEVELO 8NT,REPQF2TER �9�71a THE 1976 STATE LAND USE CONTROL SWEEP$TAKM A COMMENT ON THE ` CALIFORNIA ENTRY by Donald ©: Hagman' Knowledgeable readers througii`out Calil'ornia and the nation Ott now setting back to read about "the California Coastal Assess' eat ncei. a parcel is zoned timberland it: assessor decidL what ` Zone Act of 1976, After ail, the,tVew York Timercallcd it "a grade tr, Ihe timberland is, putting if into one ref five site quality sweeping law for permanent control of. development * ° • classes established by the slate,: The assessor has no valuation erha s the mast tomor; d -use mane ettient Ian' g duty because the statute rovidcs for u V p lilac Cor each site,grade, -'measure'in the nation,'' and the krve aching?.on Posr editorialized of betwecn'S20 and t80; No irm6criand can be ialued for more that thecoastal act,''the.most extensive of its kind in the coup- .. shun Sg0 air less than_ $2t7 tier acre, in California. Since Iry," inVolVcd a::result or "nationwide significance,'' The Tiines and the Post entirely rnisscd'tht moreconsequen- asscssrtients aro: at a 25�perccnt ratio, they assessed value wllbe from S20 to $5 an acre, By 19dt) and iricnnially (hereafter, the " dial Tberg-Warren-Kcenc-Cgllier'Porcil Taxatian'Fieform Act State Board of Equalization Will reconsider the valuatjo s for of 19764 It is not, surprising that they overlooked the Act since tow few in California>have heard or it, dt alone the follpwers ofsuch the various- arious sitc,grrttles, setting values based on'ihe value of land. for growing tit ib�r, matters :in 'the nation, But it is the most significant slate preemption bf land use control legislation in caiirornia cvcr end, perhaps, a"tacast rot 1976, of the nation, R�e►novll of a TPZ Q�kc zoned TPx, a landowner and tt local governitrent arc �' Nrho says so! As a long-term rollover of land use controls, ! : bbl}�rd. by�ihe toning anal oneof thcrri initiates a change. A sa i so, at (cast as,to the atsertio } h about Callfornia,i aM bacical in my opinion by the'�staff or file same assemhl' committee g q i � lority " rczonin re alias n ma of the full local governing body � ' and does not take cfrect for- ten years, Evcn though the reidning which brought us:the mote publicized caaatal zone legislation, takes place, tii'c landowner is not free to 'use' the property The Forest /pct, amending five;:California itodes Fd.uca• differently, The'landowner must obtain e' permit frorii the Stale �tinn, Ca crnmcnt, public Resources, Revenue and Taxation gp�rd'of ores ry before devoting Int properlp oto other ruses,. and Welfare rind Institutions -- and a likely h'arbinget.or and,. This co,}versean permit is not avallable unless in the public ols to come,slipped through the_legislature-Wi` _ use conter. interest, Further, it Oak- issued only .i is. no adverse =- y f there .. ing.casc,; The negative vdtes of .only two meMbcrs of,� first erreef n other temberiand in the arca and the la' d is suitable a 1? legislatrVe committee to consider it Were foliow«i by x for the 'pr'oposed use, Neither the uneconomic character or animousvotcs through three othercommiitees and;,bofh nous existing' use nor an opportunity for an."alternate use justifies. of the Iegislature, r ?ssuance of a conversion permit, Arid the petrnit is not to be Ibis; all timbtrianr�, flet as inepd Bich is ued ti`there is other prokihiate uilable�iand fer�the ro 'osbd i p p capable or producing i5 cubic feet of`wo ' ad per ea, tr here and naw. devoted td acid used (or growin@ and; harvesting v ` ,dn: a retuning, the assosserl>value of the property Will rise timber, is forever' zoned in a anib-erland prostrve #onewjThere every year from;its fimb,eeland use Vafue until the el%ctive'dato Are:estimaicd to be srrseic 4,t>� to, o 13,IitA b4iiare miles ofland ih of the rezoning, By that ;date it will have risen to market value Calirorni that could ro�'Uce such_a 2 by 2=1 f2 by,3. foo( quan� a3 the: basis fo`t assessmcni, lilyof Wobd, Tlic Act fdtther provides that timber itself isilno :1 The zoning can also be'changrxl,by an;"immeriiate rezoning," iantlawner it taxed as property, li rs suElject instead to a yield tax, Only the 'can apply for arczanr`ng that tdkcs perfect itnrriediatcly, and1.It is available only, from a f, Timberland Preserve Jones Iongcr r, rt mWbrity bf the full local 9bVethment body and 'only The or it is this; The asstsWrs or the counties prepare' a' List A oral! whose highest and best if the slUndurds ;for a conversion are &et, In properties use they show to be timberland, t is thenzoned tri a tiniberland.presWezone the cast of an 'iminodiate rezgning, the iani#owner 'm' flay a tali tccoltpmeni fee, The recottptritnt'� fee ITpZ), The landowner can "contest" being put'pn List A, If the owner Cali �'demon5trale" and a majo'tiiy o[the full lbc�lpgo`uGr• eyu'a'i' ;the dif(erencc 'between' the `taxes Inst were °last fluid when the ' property iva's zoned Tol and', what Ihej� ring body find that it would lie in the public interest io cii4 �vr��:� 'it 'will' Ute after retorting, thiies:the number' ofyears zuhed TpZ, �rttrs the land listed, not be zoned TpZ, Otherwise, lr,iQ 1"0 'TPZ, If owner`does the current tax rate, plus InIf, erest, the not�`contesl," tiie locai'gaverninl& tis,,ty has dr9creti(in it lrlax ;rates were Increasing tluting the years of`TPZ coning, no — is into the TPZ unless its existing ust: is lir if ptojerly Values for the Use a. retorted were,1netea sin slier; 6; hat tmtbtrla d, The asst s r n s d s also :prepare a List g� composed of all tihtb, `iand'"en,if timber growing js' not its highcsl and mg Ihat �trme, the statulory rormula will llktly resull Ih ihe,jam downer paying more rose`s by "seeking alt !mored ate teiotting Best use. T�iat ''er:+hteslcd" goes Tpz under the same circumstances as than would Bove 6cen paid ifthe ptbperty had rrevcr been toned tvouid.a List A pareej; Any aWnet or parcel :bl` land over 160 acres whq has hiinimaily good land f6r growing ? l', trees has a right to haves it rahtd TPZ on the owner`s tiling ul a plate indicating an intention to gebw and cveitfiiajly fibO st ti,tnber. +fir, liugroan is I�rofessar of Lgw, Uhlvetsiiy of eaiitdrnia `Los aingele� is it inethil t of Hpk'k' Edirprial Advisofy Bard 'Capyiid 0619 6 by Thi U, 0, of blurb Hdi Af'f.diri; frit:, I CURRENT DE,VElLOPMENTS, 543 Vleld lax 'Timber IS'n6 longer sab�ett to u property tax, but ax- ed inittahy Obreryationr As lull new tagislation, the 11c1 has a, -number of ambigUilies, under"a V�cld ux set ui siK percent oftlte sole price of timber on the scum , h1" p os1 of tFie yield tax is returned tai _local some,erhups defibcrat.t, whlchneeri working aut,•And the right or a landowner to ha1�e. properly �oacd on "rcquest.ls probably agencies inAlcu of properly luxes on timber Since the assessed an i vulid delSgut' nr authority, Furthermore, u statute value orproperty is the basis for muxtrnum tax Limits and some state subventions, the Act provides for the yield t x to be con- versed into an assessed :value equiVMerit uC :oSe� of com• divesting the state and lorul't;overnmcnts or all puiver to im- ' nIC '' cf rezone is also pr obably�invalid, A state Cannot, divest itselranils _for p p puttng tax limits End subventions 11� ,Subdivisions i.of.1.power to regulate ,when the,'pUblic inlcrest rt quires ii. An WOO statute, the Williamson Act; makes subventions from general funds to local agencies for taxes "lost" because of There ore at least four Ioopholcs in the Act,'Fin,t, "assessor � might not do their jobs honestly ort thus missing property placed'in agricultural preserves.1he new Act regUlires agricultural preserves constituting timberland to be zoned TPz timberland, Second, local govcrpment officials may find the ublic: interest met by not zoning TPz In more instanci than And Williamson :Att contracts see phased;out, The result is'that Cie slUtutc seems Co contemplate, `Third', since the timber yield ' replacement revenues for lost properly taxes will come from the yield tax ralliar than" from general funds, The'formula�� will tax is apportioned regardless or'how much property is :zoned TPz,;; there is�� no iax� incenlivc to zone TPz; iourih local ' also be differcnl. The Williamson Act subventions we're' based on taxes "lost"'for land' placed in agricultural preserves, The goyernmcnts are given=u c power to (10Jod what uses Tiro "com- pallble' with t mbcrlatid in Tp2s, uVliile"that polder is Ii ed new Art apportions the yield tax initially on the basis of an".an- nual yield tax revenue guarantee" fbr the''Iost}'taxes from ex Ideaf.guvcrnmcnts being permitted only ►o define as compatible uses which do'noI significantly detract from the use orproperty --=empttng=timbers The apportionment nils no relation-to""the - for timbcrland"abuscs of discretion ca�i;likcly bc'aorrected only amount or property zoned TPZ, If the yield tax exceeds the: tocol guarantee requirements, tht,exccss yield taXcs are then ap• ; by lawsuit, portioned on the basis i5,, ,where the tinibeF was cut, Such art' ap- Conclusion portionment also has no relation to the lo:ation " nr amount of How was it that this Important chap p gem land use and tax f pro perry zoned TPz, �� StenlNcencd The' new Act is signilitant id several" respocrs, Tlie Most significant is that it reprtsenis an unpreeedcnted and mbre ihari law crime uba'ut so quietly and easily2'The kgsiature might have been readin a mandate from the g peapIt, iii 101, they vbled`16 change the Constitution and permitted'the lcgislaturc io provide for [restricting the use oi' tirnbeelatid to the produc- � tion artllhber'products:arld ror incremental adoption of'a resource approach to zoning in California. The resourte'a0prode h is thdCland has; a certainin. parent qualit}�; established that way by'mother nature, so ii mus( bei zoned that way, Asseriiblyman Vona, dhairmbn'of, Resources, Land Use and .Energy, and a dedicated adherent bf t is approach, also cried to.a I such zbnin to agriculturnl compatible:uses with; provisions taxation of timberland based'. on the restnctlnns, The ,con- ; stitutfonai amendment was part of an overall revision', o the people were ;not expressing a 'view on timberland lakes" specifically. But nb one could accuse the legislature organ in- nouative leap forward on the tax side ofthe Act, Indeed, the law ashes a hill a landslide lands "in California, Thai at% pt was well publiclzed, andi.' ;defeated, whereas the similar appy oath to timberland was un• heralded, vt least In planning and land U'se control circles, As one might suspect of a tot tied the Forest TAX Reform Act luws do Oi pr�'gainst of evidence that similar tact event the conversion of land to urban Uses, that evldence including the 176 prestigious Untaxing Open Spacc report;ol the fcdcrsal Charred o'h Environincntel;Qunlrty, aril or w976 The second sigmticr,, l aspect is the degree oj'siate pree.mp� tion In making the timberland designations, the asscssiir applies State f; 3rd of Equalization critcria based .on State Board or POO�stry ciaitlrcatiops, Once'the as"sessor applies State board of Equalization critcria "based on State board of p Poresiry Classifications t)d9,, a assessor ,has perrormed this The°land use aspect is the more significant feature orbic ne"W Att; primarily` its resource approach and state preemption. Why ;did lhost. features sail through so easily? Vas the legislature mi"sled by the title o'r the A'c't as dealing,tinly svtth timber'tax refoltn? Or,perhaps"the matter was too comp) catul - to, undcrstan&'it has taken me about a week to understate l Iess than "all of the aspects or this legislation, and 1 am a spc'iaI.list - both in the 'Act's land use ,and tak features,.�� Perhaps clic cssentiaily nondlscretionury 'function, focal goVernments have �� only minimal discretion to Ione other than; TPz, and only if the iandowner tarries the high burden of shijwing that a different, '�onitig is in thea public antet�esi, there is no local discretion" where a lando�.Jner 'meeting state criferia� Wants TPz, legislature did not understand' .what it 'was up to, Whether it did or not, the icgislature should enter the Califor- pia p`ortst Tax Reform Act or 1916 in ilcstdte tuna usacontr4l sweep's'takes, rhe Act's, prceanptive, resource bhsitd hind Use a A', And once Enc iitti�berland is sue grpdcd, another control afrecis nio'rc acres to Cafifprnia than exist iii tia�►AR, ' V'ermunt, ihcuniyothars'taitk�yhh'signi(icantstatej "o"eltYpiIon mechanital task lar the: assessor, the state sets the assessed 'afue statew de, c Once land'is bit an assrssot s list', it bt TPz or local control, And resource based, pre6mptivc land use ci��trol now being must toned either or in some other lone, altbougti zoning of'land isnot othe"rWise generally rfqulred in Cuirornia, The" ulhfr zohc must accord " with the County general plan and the roretuatncd b1 precedented in CaiirbrnFtt, eKpcei it next ff r ,tagricultural lands, Once there applied, stupe 1": 1 contro.t t►r11?tcCalifornia coasts; Its tirnbcrfand and its agricultural taaloti�lil be rorrtplele, 56 the objector is 1.y the sldtute that the assessor will take notice of the owner s in• dicaiion 'that thc� highcsf ith' ' f best use is other ihan 'tlmberltind days when the highest and best ut any' sigbificant amount of land in. C.tltrortiia was i'determpr' d by the market br, by ,local planning ore ort° the way: our, �epiaced by a highest best'usc, When assessment, time tomes. around, and dittai ed by a state ti�erin,tr clic nail of mother itatuYe, I" Cdpyrip{�I !9 14ird by 'th6 B"i" of No, Ior,l+" illldiric,, Inc, I I f � i v I At Pot xht'Al,V b`✓ ea r r w- ,.NtI I �•'"�`���M"/++•4lhwwLrva..alfAm'La!nY�-'lit" N { iy} i+� ^'ti i .F• .:A �nj •. ��,�� � 1 '�i �Vr4R h N ;' * , �. �� 7 � a t�,� .�} �r.{,. *may, � f , d � � -, z s �y� l •,, . d 4� hi '. � � R^' ��*�� a' I � ` � . �7 : h 4 r '.I r>•z rty 'M''�'S^�"` ' 42y� a'kF�•, ��R ��k r � �� � i i y`� '"h � i r .ice � � iC'' , I z � ' '#tn ii71 e• s�. f ai p' ° , v .Y a t � , b Wfi q w A z,m 1 u jv j 01 If r� W trzz'z�•c r�l�: '� ��4 � z' a �} t {�', is 1 a� ��{�' � �� �,; � '�' r !� �^:� k 'A`.�.." fir; ;'�✓u'C��''dr�i� � rs•+'} a' '1'�>.., + =Av +V' a .i Y �7 ' � �' -•d 4'�k `*X5�q �y .k , r AR wa ,• j +� 1'. P r hk4 a Iti 'af ,�n ,fir �• � 'b,,��' �+ TSV 14, r t ` ,. r ,l� x y yj� AYi ,,y Y uy �WK, �' '�k ` �,x��� z 4• ��'' a5 �nw� ,. � 15 lu a .,, Q D T T is `iS J+ P P#r9i1�' •E �i�'µ M , M '. f.: 4 1 .3Y �M1 •, { '` . Uin !➢r I b `i`Iflt iE7t 7'fi :a ;li �►'tI `ItrL darks ahaei; do ttrfs Butte ic8id6itlat de}piupnwfitl eifA n'kompl ilia'f`bmimt �editi taxation t'eunly�Yhnpdepiat't�i sitaiw trapgsed,lbliomi ttdei`fifei1a1w i�xaaplPara)-loldtlrx•'f'hehf IlhtA�a�teroas�Yre%deinffan:is;nnd mattdntb� 'f f ei r aerYation 7tjiin C ' )� aha xbr1 wttl will isnl bo fn tiro now ow. County, plan Yet t uuitiiden ldwl A vcr �Sri� rpt tha eti'st Yn ettnl� Itriiioiltafri'0 dos" pl` hfhtt zntiin "tiGt tt t0 amend ah&r �, .efi tbadd Scttons '� 9219 ; Arad + P corr►tnciiC1ng with Sectian 431} td Gi o% and i o add k Of 18.87 �cointrienein ef, thr;ita�'eritia Ahc'Taratitih �bde, 1'A150 avid l91fi0,5P a# the tiVelfare aiid Y'r x+.' tAxtttioi 'pf i timhe And tirriberlp therefor, ` atxid - iiOhl, i..09 Ehe urger ' 1 itnmecilutely, � 1 pp , auY Cnv�rnor Moi+ seerctij y 0 st±atu, Wu { �. ,, , LCCI51j�lTIV>r C(.�U�SI Aid 1258, Warren, TAxahan: timbe "Ju aucnons' 17299:7 180522;, , enumber" Sections 43k and' 432 , 56 2 `ko, td ndd 'Article, ;4 7' aap3 kerr of Pgit of>Da �isiQix 1 , i' . vith Section 38l0l� to L7avis :dn end io Aitieh'd Seiins 12 Ins fitutiotis'bode; ,i el&itn 1d, r�riaking, pan app c�priA[ii�n. ey thereof; tri tAke- el't bt, c,1, 1'16. P�lNed.tv,tl� 24, Itt7�.] paturat :growth on 100' frbtn which the, Ili okable ti grOwiblifi!ber to"the ektento(7d p'eri;ent'dali irees,over'1,6�; xa�:A ihdiamtcr has been rernavedt as subject to iroperty� talt:itxbr, ti �ionatly; rho land ort Fvh ch such timber"is 8'tOVVitlgt ith ' bons, as assessed: and tired according is .its ipirnatrlset saltie This bill ould change the rkisting,system� bf taxing beat :t. atli the la:nbh Which timber i$ growing 1leginning t� ith the 1 fl CA year, priilately bvv'ned,laxid and 'land Atlui'red;fo>+ stut"e purposes which is primAdily dtivoted to anti''fiir gcov in ` harVeshn tambeh could be zoned for:a thinirnurn 1Q -yeti pet r<<. titrtberjAncl preserve And wbtild be vltaed for property taXut+ gerler�n�, bn the 'basis of "ts use far Vowing puri hgtvestirlg "t Tri addatan, bey g gannin with the 1977 i8 fisea yeaii tinter :v " lie iui�y exempt fPotn gn�nuatl Ad valoretia property taKataoh. ins ` eginnirt ' on April 1 !97'i A field tax votiid be imposed on t ij EttR� har�+ested fromrPvately �r piliely awgecl ,land based en (hi Y; ume of timber hAr,��ested'=the 4» ► aodiAte hArvesi yAlue of t ii;tir aS determiiteti l,y thr State l�oaid of 1~tluaiiaibn, Ari c# tho' e( rate: pf G%R: An. addiiion�tl yield tak at (he"rate- of oz percety ti iie ipbsed ati tiknlier hh[ irestei� from April 1, "X977, th lleoemb t,a Ii I: CONirm TS 0 i r►idn p �'o s _ �s .ue �at;e St�tunaxy o,f-�,opa.e, page I x iI539 Xay 14,, 1975 E i.ror eeblQ y:c stxiGtione Gt0nstitutx.ona].1ti of a cJassificetion'Io3 tiim-- bdx«arid by as.ses�a' 1129- bec'r 5 ::_ . 12- 197 Ensor ceak�:e a�Gs ta" i on�staitt«bnala.ty oz posed t rhbex-- 1 ndprep veZ06,0p,s � June 18 1;975 ''' Appla,ea�a.b'n c�,1� d 5 tax to owner of Ihat, tr sten 'f—, d - - t4mbere constitutionality #1`8$42 Oct. 17, 1075 App] a.eat10:' of Yield 20 uest'on only. t t6 ownor �?f liar-� vestedgederal ti. b'er: -. . . , `.. ib i'"ty', coYis�.x:ttY�.ana�. 4"764 `Apt l U 1976 tiand y4lua;ti6r► pr.cfv sio3 I (fourthl� q,ues���tibn�' onl ') lecgislati.velji estab�.ish6cj w r, v' lue-s ; rr�nsi:i utao ial3.ty Of a soya. ,expectation value - i .r #4(J43 p Marga !1, 1:976 State .'taus for local p�tr-- 2g pries (Art; XZxi, Sec; 24) ; unlaWAA- clelegatioi , of leg-islative authorib I 46 March 31, 1§161 1434 nitauim revenueuaranteee g 36' ficins 0- 42,1900 X00 u � L.. � c 2 lg 5 , 7 at; a. 'e t N �.o n 1 �o� s s; federal 4 0 iI.3'I.1k7VeTlt].G72a'.3 : i : i I L I O(2Ai�D G2gilY.A. i CylK1h a04}T r at±RAj tl 14009 AoAMf ,C14WD 0 AIW0 010ko K. KuhlM me . ftaWANa Y N, - H!tAxca� L �/ ►fAWI�AKrSit AuMMIa OANTIL4NA .Kh iON l rKll+ b,1AntNuti Ci�ARI 6 ' ..�.. i(kNT 6.. kdC'NAMrKAU, �9'Cr Apf$ILj. JAMK! mi AR�IF'r7Rb . ERNk k H+ M. LbUtIaKN aTA 6WI M. mOrJRiMOpK q � C. AeAOK4Nslk, JR. y+a� ANN fir M"AtKKV JNI Jo►+S? CaH>!Nk Rr C1ALK. CLIrjTtlN J. bSiNlry r C. f)AVIII UIKICI�N{�N "NfnwlN �a1VANp Ped N'OWAK � 117 :, p'R NC � KU tl Ijctiii lrl .. fiUAsr.kGL Lw SrANLINa.' .. `" � �..:. � � PniHcirA�. ofroric (tOal{NTeN+LifN DUrrT ,CARL'.Nktf ICldetrt� JRv'' LAWMRNck JQNN:F"4ffKT94 ab -11 G�ORG H. 'IYIURPHY .: NTOidQO�d BACRAM3 HARV9. J,�tlp1'tle it L: II1. � 467 80UTN BpnADWAY ALVJWq �liafe Ac0,9, l,T q« akbNKC C Q_9 ANCkLk9 hOC12' '.. JAMtq We FIL'IN�Kfi I .. A8 k� NifUkh .IvRjcNAKL J� KKf107dN L, f7OUOLAa 1<'ijiNaY JEAN KU'.yNaBNyHlTfe VICTO►e I�azjgl61Cf CTEh'14 R. LRNti ,�» " " Sacramento, j Ca.�i��.,,L brn'.a dAN1164 LpU1U JAM6f A. MAReALA �June ::L:O� 197,5 '. MiRKD�A. r11tLtC!&ViC11�. VERNr L. OGlyi[R ,' 7, uazNit,L:PAIWm TRAC Y Ch pO+rV¢4L, jl ,'- " MARGU6R�Ti[R07N _ ` Flua�,p. BZARAAIKGCA i MARY' ©NAW {�tt i Fl otlo�able Daniel E! F303twright JOAN T, BTIlaKUAKKR MAP,V,'ANN ViLLWOCK'I., . . assembly Chamber f?1RiAN I.. WALKUt' TNa►eAe.�, WNrLAN - Jtiaule. ClIRIgTOpNcR WfNCi 2IItKGIi, Timber Taxation #148$1 i tlflUTlff rear Nlr : Boatwright s You have''askect the following twb giiestions, which e�: ;' sa ere .s r y ted wind cbrisidexec7 below, regari3irig the taxat timber: Ay - 7T does the. Legislature have „power to ose a yield z'itn " tam b.. ae h Vbsted tram federal lands; �.n ieu of a proper, y4c on possessory ritezests ih such ttii' ber-j faith = the yit ' pax being levied upon the timber` "itself, as a. pe,rcer,A of its x`minedia'te haruest value) , rather Chari as a p1 �ja ty a upon the assessed value j the contract ri ht "g to eut shah timber? OPYD1I01V" 1D10: Ia _ The Legi8lature hes power to impose'a valid yield tax c� red ] y ori" 'timber harvester from pec eral, Land after. title to such timber his passed intb`private ownership. " H�iever the Le ' x s� a ti ur e co tic� not impose a yie�.d tai da.rectl.y bn timber owned b y the federal goverhtrlenti 'pr,or to the time t l tl-- 'the-r`eto passed inti r�rivate hard s, d ��► +`Ritz. K JtnNIAAd Ct LA i3cNAla (tqr"s AOA- Me CN►Kr ilKMUT'�' bAYlq Q %RLvF;Y Ci N7!'N � }S RjHtR �"`�' "►' + 1^. �a ,(N K huNdf<LL MA147ra1 L, ANfrCangN Pail'</�Nrtl'L� JCrfNI'T a. Ai 0404 ►�N'T`L. CIC�fAHf(S�IJ: JAH _k% Lr A91fiRihC1 J`tflitl .�iwpxlN t':NNktlT ��� KUHkI�•. i VAWLr.v MLiyW,4I'M 0 R wla!lWIN C, hiAaKk OUti JN ��y + �. •'" _ llt:fi,C.f OALk". C1,10a4 J•.Oewirr Ci OAViq afdkgosdw MAcrt r GtlWANO - W.0 A,K � ` !g• iC1ANdY.a O� L16NnIf) flUaseLL Lj Gri OLINo _ ggn�Nt Cut l"Ctt pUfrY CARL Woo v4ptn,.fN�, I;CMt elhAu'dRruTlr�' lsoz dtXrrCAP frol, Y M GEORGE' Nt•' MURPHY, BA>:gA1�tNX0.9S38�4 ' r tiAnVtY,J. FoaTcr, NKNY_YY:<:LAY%'Ut.LNlfV i ioT':'5quTM npnAgwAY Lo,¢."ANat2i.ia,Ot)g12., � � A04m 0, Groan* AuNenT D, GnaN14c' JAM'raiY Ni1NXctr' TNaf1An fl, Hulot 1~1LGcN K,JCNKIHn '; — - -: h�icNA[LJi KtiNv'tCN' KINitItY _ .�J".�Crclltl T1 �q C,al. orfii4 vla�ait kraYYBijzKl pii f,, Lf:if O-8 2 .47�U D F+ kLLdUls JANra Ai HLAL 001a Ili Mt AtKR!N � � Mlpit^ nI Mif�Ic4Y etl it _ Fto4cH7 ©. Mlt.r.rit `I` +` JoWH Vrhtlrt LiOLiYkR Honorable Charles Warren '(-WcyOa Q►1NIr jNACY O. hgWkll} ti y 1� {- J As tore bly chamber hsANal1EIR1'TC t�U[Y1t flaTI+ F4 `IL AMr, LA's , �-,, eri,aricl maxa � an (� . 3 . 1 5 ��j' - 4 7 6 4 4 MAgY GNAW: WiLtklA►1 {C� 6`tANk J�tl►? 7+ htudanotelt fiwfo 6.. iNllKuP YftbNAit n, MIKLAM Ilea Ar : arrel'1'I iCNk c1MH1� Wi1ili ilsti4wHrh XthkLtc � tikru'ritN ' Mve CSt4l7t bur tlSi which 41te stated anri. oor sid0t d bce.! areqardxng .the ta} at 0h o. timberland' piy scant to h ;+ t th rites xori, pont a rie s in stibdiv� s'ioii j) 6f SeCticn o A -a1 e xxrx a the Eornia c�nstat tion yOU, have, ipd-,batedLha- you are interested 6h],y' in the vat idity b trio prova,s ons ih g iestic n c;rith respect to suvib`ioii 1tt s, 'we have nat Considez:ed any "other � obsib e state dr, ede el, eonsbitut'iortal problems. [t1�5T OIC 46:016 sub4iv l Mori' (� � fit"th ra.!o tho sthdmdtiteht cif' Se t1.0n C, to �`eirise t s.t bdiv sj,ciri (c3) iti suc1 : sncLion,°' to! e c flit✓ safie as it Was c�rita`ineil.' its AL t5 � ���' imtnecliatel prior. Loitis atne�rclment tin Apti 15t 7 576 r, 1 l gh't oE,< �cargi -T�acx f1,C "v t" 3rt� � li�to ;Cal: Abp ; Gi 961.1. which loess dtck&: in 1 74? �5N , Y Hon bl e John W, 'Holmdahl P: 6 = 4X1043 y Ill. t I" has re e.atedly been, he'7.d th at F. funda�hrenLa, issues r should be rt- ..Solved, by �Yte Le�ji,slatuxe and (�7 'that, anY grant✓ of � egislat ille � utharity must be acCoinpaned by 'sa'eguards adequate to pre-'s ent�, its "abuse. ' ckint the tequiY�ed safes, . � guards such a Jr4nt r a4h` iOri y �,s' an un- coris;tituioril delegation ;cif ]eg�.s�.ativ.e ,pourer. (Wilke HoZzheiser, enc: vN Wit• of Alcohol c Bev. Carol « [55�}Cal. Rptr Z.31, V?0 2d 7351; 11P ^.} . ��/69'r Kule�' V '..o-l7AU, 69 1�1 CL 'w7 I i. , 376 ayd - 1J Calptx'. , 44=5 p p. �d=30'�°] : - ,. see authorities there cited: And the Legis atgre cannot const ytutior a Lly avoid its reSponsib'iliy as to s'uclz Fundamental isstses 'by explicitlY'delegating that IfuAd.. ion .to others or by fail-irig to establish 'ari effective mechanism to assure the .proper implementation of its: po.lcy dEc sons.: (Kl,er Sj., YCICum,' supra, pp. 37_37:) r The protrisioris ofSections 38202,, 30203, An 383OJ, do not giant to the 'bosxd the � un�etter.ed outer too determa,ne p the :ares o taxes impc�5ed'bY such seot:ol��j; but, instead; require the board to j, terms ne °tax, rates which meet , Gpec`ific th=e i;egi.*1�,- xe equ merit 'set Iay s1 Thus; Sections 38202,' 382Q3 and 3;8301, as `,prop sea,' be added "by, A.B. 1V`)8 i coo not make an uril aw t�I delegation .poi l.egi.slat,iv� power. In arriving sti 614k conclusiori we 'have `Considered the bail; case of Ho�htori v. Austin, 4'y Cal. X46; in which ,:he Cad1. Ornia Supreme "Court' etermr ne that a provi ion of �.atni requirin+ the': State Board bk Equalization to determine the rate " of a tax to be colj:ec�ed which, "Would be s,ufFicient to raise the specific amount o revenue da.reated to be raised by the Legislature dor' 'state p isposes wasa"ri unconstitutiona 1. delegation of` Ieq, i A ive bwet,. The la"w regarding delegation pow has e��ilved ih (hit couxts si.ixce `tlae of 1 e is ,:at3 ve o g y I t 2� : (' �' C1iYKN . ii1±Mf1 �,qg ICpWAiib K�• MU„CFLIw ('T' +F 4 �DKClIAMb[AU •CZRRIILd �iPM+1 AOAMIl CAVIP, 0,AT FiART(N f.+.:'I�ilgkh[.pN kKNT L, � RKY'C CNAgJAN�s ;.iCHA IiRN�BTH KUNxI' �. t;IANLfiI�'hl. I.�f URFIM<,k�K d/�RiHIJ6.:. j,lllffa, L. AiiIIFsSitq t JpNN COR31Na, �NKfiWIN 4`, 1.1NCKdN1 iK+ Jq,, � ANN M,, Mthco(KYKbWA,4L,” liff I`1QwAK �tUbbKl414. iPARI INd �W p PAVIO b16KRIIY'ON FNANKKM S DjJNbliy PPINg1hA1 tlarutlKy RO"iRT CI)iLKN DUNGY -----, ld1'AT1S'C N , 7 iN CAhk Nan L'Lb6iiV t-ei� i.AWI K UAOTA MKffTo 9p1,4 GORi� MURPHYJpNN�ob11KrTK¢IN' HAnveyJ, 1'6lrT4R 107 uon 50UrH F "dA6yIAY k t%r ANOCLKl1 D=T HRNRfC4AY FULLKA ALVIN p. GNRtlb II j iioe[Rr bo dRdNKK JAMKsf W, HKiNZKR .. iHONAii , HRUM? r IONOI ' MCHARL J,kiR i-roj r ciCrc)Iyi,I—nto r coli O T13 3 poUObAj, K,, , Oz Vl�cron it�i KI H December, .2 3 , � � � 97' KL STKPHxN 'C l.C(ixl. + , bANI[L.i.o41s JAMK9 A4 MAh"LA .. _ . br,.Vlp fir McaKaR , .p1=YisR it, M[I.NICOR. . • Ip1f0 Aa MILIC[Vlcy Honorable Dahie '.F. $Oatwzi ht [RT O� fd YLLSH JoN� A. MOOKR Ve"maLi o0vKR 2013 tate Capitol Ilb[NIs L, pAiN[ rMACYCh.PdW[tLf If MArtcUgRlrlt,gnY►i ' H11�N P, 9eAq�iM[(rLA Na ba.bnal FOrG S 4 MARY sHAw is c Fecexal Subventions. #4100 W►LilAa, i�, srARlc Dear Mx a righ 87UGKBAK[R BRIAN L. WALkUP ,80tatwl. : J � 7r.',�NAu q� WKLAH JYi+f.el# WING You asked that we se forth the rovis , ldO`which prgvid for ions . CHRIK;oFM[R XiRY.LK nk►UT,.. a Leder al s ubvent10, to local govern menta o£ 25 percent b£ ze er.es from nationalore5ts:. You also a��ked that wd set forth arty, indication o tahether the subyentijns are in lieu of takes or whethex t1.hey grants fxom the federal goverrimei�t are. Federal .pf aymehr- of 25 pex`cent'o the revenue �nationaltbrests1is y s from prova+3ed fir iii Tztle d, Secta.vn o thetfnitei Sta`es Coder as tol�.Q�ws,: 5.Od 11 Sec. , 0Qo TWohty S.ve p;ez centum o all nione s cea.ved dur3.n art f�.sca1, year from each re yg y national forest ` shat].. be paad, at the end of si+rh yerr by the secretary of t"hlbl Treasur r tate y t� the State in which suah. nm onal forF:st is S tuated;' to be eXpended as the Ctate legi,slat�re he hay pxesr.ibe .fors :.. += benefit of the- public s6- s and ` c roads of the ,,county O ootnties �.:� 'Wha ct� snch national Forest is situ'atecl.: Provided, khat wheh any natonal,£ornst is in more triah otic Scor e oz couri�y the d- stributiV , s, th to e�idli from t _ l he: prcioeecis' o ,such "forest s '' h al , e ; �