Government Finance And Operations Library:

Local Government Structure

"2010 County Budget Guide" (State of California, 2009)

"Local Government 101: Understanding the Basics of Local Government Decision-Making" (ILG, 2009)

The Quick List: An Annotated Glossary of Local Government Statutes (Senate Local Government Committee, 2009)

County Service Area Law (Senate Local Government Committee, 2008)

"A Citizens' Guide to Joint Powers Agreements" (Senate Local Government Committee, 2007)

Benefit Assessment Districts (Senate Local Government Committee, 2004)

Government Restructuring Proposals/Analyses

"An Assessment: Governor's Local Government Proposal" (LAO, 2004)

"A Legislative Guide to Recent Efforts to Reform California's State-Local Fiscal Relationship" (Senate Local Government Committee, 2001)

"Making Government Make Sense: Developing a Reform Proposal" (LAO, 1994)

"Restructuring the State-Local Relationship: Making Progress in 1994-95" (LAO, 1994)

"Restructuring State Government" (LAO, 1993)

County Fiscal Capacity

"Why County Revenues Vary" (LAO, 1998)

"A Perspective on County Fiscal Constraints" (LAO, 1996)

"How We Got Where We Are" (Assembly Office of Research, 1993)

"County Fiscal Distress: A Look At Butte County" (LAO, 1989)

"A Primer on Local Government Finance" (Senate Office of Research, 1984)

Property Tax Shift (ERAF)

"Another Property Tax Shift?" (LAO, 2004)

"Shifting Gears: Re-Thinking Property Tax Shift Relief" (LAO, 1999)

"Property Tax Shift" (LAO, 1997)

"Reversing the Property Tax Shift" (LAO, 1996)


"Improving the Mandate Process" (LAO, 2007)

"Mandates: Mounting Liability and Need for Reform" (LAO, 2004)


"Understanding the Basics of County and City Revenues" (ILG, 2008)

"LAO Revenue Raising Proposals" (LAO, 2008)

"California's Tax System: A Primer" (LAO, 2007)

"An Inventory of Local Tax Powers" (Senate Local Government Committee, 2007)

"Revenue Volatility in California" (LAO, 2005)

"Why County Revenues Vary" (LAO, 1998)

"What Are The Differences Between Assessments, Fees and Taxes?" (CA Budget Project, 1996)

"Common Cents: Background Material on State and Local Finances" (LAO, 1993)

Vehicle License Fee

"VLF and the 2002-03 Budget: . . . Are Local Government Revenues Protected?" (LAO, 2002)

"A Primer on the Vehicle License Fee" (LAO, 1998)

Property Tax Administration

"Demystifying the California Property Tax Apportionment System" (David Elledge, Treasurer-Controller, Santa Clara County; 2006)

"Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes" (LAO, 2000)

"Incentives for Property Tax Administration" (LAO, 1997)

"Property Taxes: Why Some Local Governments Get More" (LAO, 1996)

"Implications of the Current System of Incentives for County Property Tax Administration in California" (CICG, 2000)


Preparing for the End of Older Redevelopment Projects (Senate Local Government Committee, 2008)

"Legislators Look at Redevelopment Reforms" (Senate Local Government Committee, 2005)

"Redevelopment and Blight" (Senate Local Government Committee, 2005)

"Redevelopment After Reform: A Preliminary Look" (LAO, 1994)

State Government

"Addressing the State's Fiscal Problem" (LAO, 2001)


"California Counties: A Look At Program Performance" (LAO, 1998)