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* †
2261. Maximum rate; counties. The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates which were levied for general county purposes in either the 1971–1972 or the 1972–1973 fiscal year, at the option of the board of supervisors.
* 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.