“Costs mandated by the federal government” means any increased costs mandated specifically by the federal government upon a local agency or school district after January 1, 1973, in order to comply with requirements of federal statute or regulation. “Costs mandated by the federal government” includes costs resulting from enactment of a state law or regulation where failure to enact such law or regulation to meet specific federal program or service requirements would result in substantial monetary penalties or loss of funds to public or private persons in the state. “Costs mandated by the federal government” does not include costs which are specifically reimbursed or funded by the federal or state government or programs or services which may be implemented at the option of the state, local agency, or school district.
Cal. Rev. & Tax. Code § 2206
Definitions
Applied in 3 court decisions — leading case 50 Cal. 3d 51 - City of Sacramento v. State of California (1990)
Most recently applied in 150 Cal. App. 4th 898 - County of Los Angeles v. Commission on State Mandates (May 2007)
Amended by Stats. 1980, Ch. 1256, Sec. 3.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.