Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Government Code Provisions
Provisions Relating to the Levy and Collection of Municipal Taxes by Counties and County Officers
PART 2. POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES
Chapter 2. Transfer of City Tax Functions*
Article 1. General
51511. Fixing tax rate. Annually, before September 1st, the city legislative body shall fix the rate of taxes, or rates of taxes, if different portions or districts require different rates, by determining the percentage of full value on the assessment roll required to raise the revenue authorized by this article, using as a basis the value of the property as assessed and equalized. The rates shall be sufficient to raise the amount fixed by ordinance or resolution and the expense of collection. The city legislative body shall immediately transmit to the county auditor a statement of the rates fixed.
History.—Stats. 1951, p. 1823, in effect September 22, 1951, substituted "September 1st" for "the last Tuesday in August" and deleted "by the county" after "equalized." Stats. 1959, p. 3446, in effect September 18, 1959, inserted "or resolution" following "ordinance." Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, substituted "by determining the percentage of full value on the assessment roll required to raise the revenue authorized by this article, using as a basis the value of the property as assessed and equalized" for "designated in the number of cents upon each one hundred dollars ($100), using as a basis the value of the property as assessed and equalized" in the first sentence.
* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 278, in effect October 1, 1949.