Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION
130.0060 Fire Protection District and One Percent Limitation Requirement. A fire protection district may not exceed the one percent limitation contained in section 1 of article XIII A of the California Constitution for the purpose of obtaining revenue to pay an indebtedness prior to July 1, 1978, whether or not such action is necessary to avoid default of the obligation of the district's contract. OAG 10/16/1979 (No. 79-424, Vol. 62, p. 589).