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 29104

29104. Fraction rates. The board may adopt a rate ending in the next highest fraction of a percent for a fund, or for a group of funds having the same tax base.

Any cash collections resulting from this rate or from an excess resulting from any other cause shall not invalidate the levies.

History.—Added by Stats. 1963, Ch. 1209, effective January 1, 1964. Stats. 1985, Ch. 751, effective January 1, 1986, deleted "If in the calculation of any tax rate a fraction of a cent occurs" before "the board may adopt", substituted "highest fraction of a percent" for "higher cent" after "in the next", and deleted "so that the total rate to be entered on the roll, for the computation of the total of taxes for this group, will end in a full cent" after "base" in first sentence, and deleted the former second and third sentences in the first paragraphs; and substituted "this rate" for "such excess" after "resulting from" in the second paragraph.

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