Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to Local Tax Levy


Chapter 1. Budget And Tax Levy

Article 5. Tax Levy*

Section 29101

29101. Tax limits. After adopting the rates, the board shall levy the taxes upon the taxable property of the county in specific sums in terms of the rates so adopted. Each rate is upon the full assessed valuation of property and only upon property which is legally subject to such tax.

History.—Added by Stats. 1963, Ch. 1209, effective January 1, 1964. Stats. 1985, Ch. 751, effective January 1, 1986, substituted "adopting" for "fixing" after "after", deleted "and as an integral part of the procedures pertaining thereto", after "rates", substituted "adopted" for "fixed" after "rates so" in the first sentence; substituted "the full" for "each one hundred dollars ($100) of" after "upon" in the second sentence; and deleted the former third sentence.

* Unless otherwise noted all provisions herein were added by Stats. 1963, p. 2708, in effect September 20, 1963.