CA SB302

Amends Section 99.02 of the Revenue and Taxation Code to add approval requirements for transfers of structural fire fund property tax revenues allocated by Orange County to joint powers agencies.

Requires that transfers of structural fire fund property tax revenues be approved by the county board of supervisors, a majority of member city councils, and the agency currently receiving the funds for fire protection services.

Maintains existing conditions for property tax transfers, including that transfers must not impair the transferring agency's ability to provide existing services and must not reduce revenues to school entities.

Declares that a special statute is necessary for the Orange County Fire Authority due to unique conditions that cannot be addressed through general law.

Approved by the Governor on October 14, 2017, and filed with the Secretary of State the same day.