41050-41060

EDUCATION CODE
SECTION 41050-41060




41050.  "County" or "counties" includes a city and county as
specified in Section 92.



41052.  Whenever the assessed valuation of a school district is
reduced as a result of the operation of Section 992 of the Revenue
and Taxation Code, the school district shall receive replacement
revenue from the state for the loss of revenue to the district.
   A school district shall be eligible for replacement revenue when
the assessed valuation exempted as the result of the operation of
Section 992 of the Revenue and Taxation Code is 30 percent or more of
the district's assessed valuation in the 1970-1971 fiscal year. A
school district shall be ineligible for replacement revenue when its
assessed valuation has increased 250 percent or more over the
1970-1971 fiscal year assessed valuation.



41053.  Where a reference is made to "adults" in this division in
the context of apportionments to school districts or county
superintendents of schools, the reference shall be deemed to refer to
persons 21 years of age or over notwithstanding any other provision
of law.
   Where a reference is made to "minors" in this division in the
context of apportionments to school districts or county
superintendents of schools, the reference shall be deemed to refer to
persons under 21 years of age, notwithstanding Section 6500 of the
Family Code or any other provision of law.



41060.  (a) The enactment of Article XIII A of the California
Constitution by the voters of California at the June 6, 1978, primary
election severely reduced the property taxing authority of local
school districts. The California Legislature has replaced that local
property taxing authority with state revenues derived from state
taxing authority. It is the intent of the Legislature that local
property tax revenues replaced by state funds are to continue to be
considered local effort for purposes of federal grants pursuant to
Public Law 81-874.
   (b) For purposes of computing federal grants pursuant to Public
Law 81-874 which requires a local tax effort or maintenance of
effort, the fiscal year 1977-78 shall be used as a base year. The
percentage of local effort for fiscal year 1977-78 shall be
calculated as follows:
   (1) The total amount of state and local funds earned by school
districts, as determined by Article 2 (commencing with Section 42230)
of Chapter 7 of Part 24 as it read prior to repeal by Chapter 282 of
the Statutes of 1979 shall be divided into the amount of local tax
receipts including tax relief subventions.
   (2) The resultant percentage shall be used as the percent of local
effort or contribution.