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Business Taxes Law Guide—Revision 2024

Additional Local Taxes

Revenue and Taxation Code

Division 2. Other Taxes
Part 1.7. Additional Local Taxes
Chapter 2.7. San Diego County Justice Facilities Financing Act*

Section 7286.30


7286.30. Legislative findings and declarations. The Legislature hereby finds and declares that in the County of San Diego justice-related facilities are so inadequate as to significantly impede the administration of justice, that jail and court facilities are so overcrowded as to create a situation wherein persons who are a danger to society are required to be released into that society for lack of adequate facilities to house and prosecute them, and that law enforcement and crime prevention are so inadequately funded as to endanger the safety of persons and property in San Diego County. The Legislature further finds and declares that it is in the public interest to allow the voters to approve a special tax so that justice-related facility needs and law enforcement and crime prevention needs may be addressed in an expeditious and appropriate fashion.

History—Stats. 1992, Ch. 415, in effect August 3, 1992, added "criminal" after "County of San Diego", added "and that law … San Diego County" in the first sentence; deleted "criminal" before "justice-facility", added "and law enforcement and crime prevention needs" after "needs and", in the second sentence.


* Chapter 2.7 was added by Stats. 1992, Ch. 259, in effect July 20, 1992.