CA AB1480

Restructures the Local Revenue Fund 2011 by abolishing existing accounts as of September 30, 2012, and creating new accounts including Support Services Account, Law Enforcement Services Account, and Sales and Use Tax Growth Account with multiple subaccounts and special accounts.

Allocates tax revenues from Local Revenue Fund 2011 to accounts for mental health ($93,379,252 monthly), support services, and law enforcement based on specified percentages and maximums starting in 2012-13 fiscal year.

Establishes that any new programs or higher level of services imposed on local agencies through 2011 Realignment Legislation must be funded from provided moneys, with local agencies obligated only to the extent funding is provided; optional services above funded levels are not subject to state reimbursement.

Requires county board decisions to eliminate or significantly reduce optional behavioral health services, adult protective services, or child welfare services to be made in open session as action items at duly noticed meetings.

Guarantees state funding equivalent to tax revenues in Local Revenue Fund 2011, requiring the Controller to transfer amounts from General Fund to Local Revenue Fund 2011 if state fails to annually appropriate the necessary amount.