Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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S

750.0000 SPECIAL DISTRICTS

Annotation 750.0051

750.0051 Maximum Property Tax Rate.

1. A maintenance district formed by a city under Streets and Highways Code section 5820 et seq. is a "special district" within the definition of Revenue and Taxation Code section 2215.

2. Streets and Highways Code section 5830 does not set a maximum property tax rate as that phrase is used in Revenue and Taxation Code section 2263(1).

3. Since Streets and Highways Code section 5820 et seq. provides no statutory maximum for property tax rates, if a city on behalf of a maintenance district proposes to use the alternate procedure under Revenue and Taxation Code section 2266 to determine maximum property tax rate for 1973-74 for the maintenance district, it must use the rate selected pursuant to Revenue and Taxation Code section 2263(2) as the starting point in making the computations provided for by Revenue and Taxation Code section 2266. OAG 1/3/1974 (No. CV 73-222, Vol. 57, p. 1).