Cal. Code Regs. tit. 5 § 17261

Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 17261 - Funds to be Reported

Miscellaneous funds as defined in Education Code Section 41604 which shall be reported by a county superintendent include but are not limited to:

(a) Payments by the federal, state, county or city government or any agency of any such government that are payments in lieu of taxes. (State tax relief subventions for homeowners and business inventory tax relief are not "payments in lieu of taxes.")
(b) Payments by the federal, state, county or city government or by any private individual, partnership, company, or corporation of all or a portion of the royalties and bonuses received from the operation of any law or under the terms of any agreement.
(c) Payments by any governmental agency, private individual, partnership, company or corporation for rental of property owned by the school district and not on the tax rolls of the district in an amount that exceeds the actual expense of operating and maintaining the property.
(d) Payments received from or on account of school district property or any other property within the district or State not being assessed for tax purposes and not being used for school purposes.

Cal. Code Regs. Tit. 5, § 17261

1. Amendment filed 9-23-77; effective thirtieth day thereafter (Register 77, No. 39).
1. Amendment filed 9-23-77; effective thirtieth day thereafter (Register 77, No. 39).