July 30, 2013
Dear County Auditors:
Section 75.70 of the Revenue and Taxation Code authorizes each county auditor to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). Enclosed for that purpose is the ADA certified by the State Superintendent of Public Instruction for the 2013–14 Advance Apportionment. For your convenience, this ADA listing is also posted on the California Department of Education Principal Apportionment, Fiscal Year 2013–14 Web page at http://www.cde.ca.gov/fg/aa/pa/pa1314.asp under the Other Fiscal Information heading.
Pursuant to Section 75.70, the ADA is deemed to be zero for purposes of allocating supplemental taxes in 2013–14 for the following school districts:
If you have any questions regarding the enclosed ADA, please contact Judy Gonzalez, Analyst, Office of Principal Apportionment and Special Education, by phone at 916-324-4557 or by e-mail at firstname.lastname@example.org, or Nancy Cook, Manager, Office of Principal Apportionment and Special Education, by phone at 916-327-5946 or by e-mail at email@example.com.
Elizabeth Dearstyne, Administrator
Office of Principal Apportionment and Special Education