State parks: Tolowa Dee-ni' Nation: Tolowa Dunes State Park.

Existing law authorizes the director to transfer specified park property to specified entities, as provided.

This bill would require the Department of General Services to grant to the Tolowa Dee-ni' Nation, subject to specified conditions, all of the rights, title, and interest of the state in the land it owns within the Tolowa Dunes State Park, consisting of 3 parcels totaling approximately 4,301 acres. The bill would exempt that land from property taxation. By imposing additional duties on locals in the administration of this exemption, the bill would impose a state-mandated local program.

This bill would make legislative findings and declarations as to the necessity of a special statute for the Tolowa Dee-ni' Nation.

This bill would make legislative findings and declarations related to a gift of public funds.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.

This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.