Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 750.0052

750.0052 Maximum Property Tax Rate.

1. Maintenance areas established by the State Reclamation Board or the Department of Water Resources pursuant to Water Code section 12878 et seq., are "special districts" within the meaning of Revenue and Taxation Code section 2215 and, accordingly, are subject to the provisions of Revenue and Taxation Code section 2201, et seq.

2. Maintenance areas formed under said section of the Water Code are subject to the maximum tax rate limitations imposed by Revenue and Taxation Code sections 2263 and 2266. To the extent there are increased costs of maintenance after January 1, 1973, which are required to be met by such maintenance areas in order to comply with the requirements of a federal statute or regulation, those increased costs are "costs mandated by the Federal Government", as defined by Revenue and Taxation Code section 2206, which fall within the purview of Revenue and Taxation Code section 2271 under which an additional tax rate is required to be levied in order to meet such increased costs. OAG 7/30/1974 (No. CV 73-299, Vol. 57, p. 351).