Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Government Code Provisions
Provisions Relating to Municipal Taxation
TITLE 4. GOVERNMENT OF CITIES
DIVISION 4. FINANCIAL PROVISIONS
Chapter 1. Property Tax Assessment, Levy, and Collection*
Article 2. Alternative Methods
43095. Tax rate. On the first Monday of October, the city legislative body shall fix the tax rate, designating the number of cents upon each one hundred dollars ($100) and using as a basis the value of property as assessed by the county assessor and returned to the legislative body by the county auditor.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 222, effective October 1, 1949.