Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 4. Levy of Tax
Chapter 3. Reimbursement for Costs Mandated by the State
Article 4. Maximum Property Tax Rates* †
2260.5. Maximum rates; comparison of rates having different assessment ratios. For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment ratios or methods of expressing the tax rate, the rates and ratios shall be adjusted as provided in Section 135.
History.—Added by Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981.
* Article 4 shall not apply to property tax rates for the 1978–1979 fiscal year.
† Section 60 of Stats. 1979, Ch. 282, in effect July 24, 1979, provided that Article 4 shall not apply to property tax rates for the 1979–80 fiscal year.