California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 3 - Accounting Procedures for Special Districts
Article 9 - Other Districts
Section 1114.5 - Revenue Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Taxes
| Property taxes--current--secured | Special district augmentation fund |
| Property taxes--current--unsecured | Property assessments |
| Property taxes--prior--secured | Penalties and costs on delinquent taxes |
| Property taxes--prior--unsecured |
(b) Licenses and Permits
| Construction permits | Other licenses and permits |
| Zoning permits |
(c) Fines, Forfeits and Penalties
| Fines | Forfeits and penalties |
(d) Revenue from Use of Money and Property
| Interest | Royalties |
| Rents and concessions |
(e) Aid from Other Governmental Agencies
| State aid for construction | State-other |
| Homeowners' property tax relief | Federal aid for construction |
| Business inventory property tax relief | Federal-other |
| Other governmental agencies |
(f) Charges for Current Services
| Communication services | Road and street services |
| Legal services | Health fees |
| Personnel services | Mental health services |
| Planning and engineering services | Educational services |
| Purchasing fees | Library services |
| Agricultural services | Park and recreation services |
| Law enforcement services | Other services (Designate) |
(g) Other Revenues
| Contributions from private | parties Revenue applicable to prior years |
| Premium and accrued interest on bonds issued | Sale of fixed assets |
| Other sales | |
| Revenue from discontinued districts | Other |
1.
Amendment of subsection (e) filed 9-16-70; effective thirtieth day thereafter
(Register 70, No. 38).
2. Amendment filed 1-15-80 as an emergency;
effective upon filing (Register 80, No. 3). A Certificate of Compliance must be
filed within 120 days or emergency language will be repealed on
5-15-80.
3. Certificate of Compliance filed 3-27-80 (Register 80,
No. 13).
Note: Authority cited and Reference: Section 53891, Government Code.
