Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
115.0010 Tax Rate. The Property Tax Relief Act of 1972, as amended, authorizes a local agency, after annexing territory where an election is not required to effectuate the annexation, to levy a tax rate in the annexed territory equal to that within the remainder of the local agency without a tax rate election. OAG 1/30/1974 (No. CV 73-253, Vol. 57, p. 76).