Q Must a county board of supervisors receive direct reimbursement from a city and a school district for their respective pro rata shares of the refunds due to taxpayers as a result of the board of supervisors’ decision to reduce the 2009 assessment for real and personal property or may their pro rata shares of the refund be set off against the monthly settlements due each entity until each entity’s pro rata share is recovered by the county?

A The board of supervisors may either receive direct reimbursement for the city and school district, or may deduct the pro rata share of the 2009 refunds due to taxpayers against the current monthly settlements due to the city and school district until each entity’s pro rata share is recovered. (Attorney General’s Opinion to Sherard dated October 7, 2010)