CA AB1053

Sacramento Metropolitan Fire District authorized to return money improperly collected from payees due to clerical error in administration of a special tax levied from 2005 to 2012.

Authority to return funds applies only to the Special Fire Tax for the Rancho Murieta and Sloughhouse area and expires January 1, 2015.

Legislative findings establish that returning improperly collected funds serves public purpose by maintaining public confidence in tax collection, providing transparency and accountability, and avoiding potential litigation expenses.

Special statute declared necessary because general law cannot be made applicable due to unique and limited circumstances of Sacramento Metropolitan Fire District.

Act takes effect immediately as an urgency statute.