Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 5. Additional Property Tax Rates* †

Section 2271.2

2271.2. Advisory guidelines. The Controller shall issue, and shall revise, as needed, advisory guidelines to assist local agencies in determining when an additional property tax rate may be levied pursuant to Section 2271.

History.—Added by Stats. 1975, Ch. 486, p. 1005, in effect September 2, 1975. Stats. 1977, Ch. 309, in effect July 8, 1977 substituted "issue" for "prepare", "to assist" for "for use by" and added "as needed". Deleted "annually" between "shall" and "revise".

* Article 5 shall not apply to property tax rates for the 1978–79 fiscal year.

† Section 60 of Stats. 1979, Ch. 282, in effect July 24, 1979, provided that Article 5 shall not apply to property tax rates for the 1979–80 fiscal year.