Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 1. Definitions

Section 2211

2211. "Local agency." "Local agency" means any city, county, special district, authority or other political subdivision of the state.

History.—Stats. 1981, Ch. 242, in effect July 21, 1981, deleted "or" after "county" and added "authority or other political subdivision of the state" after "district".

Note.—Section 11 of Stats. 1981, Ch. 242, provided that for the purposes of filing a claim for reimbursement pursuant to Section 6 of Article XIII B of the California Constitution or Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of the Revenue and Taxation Code, the effective date of Section 8 of this act shall be deemed to be July 1, 1980.