Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 4. Levy of Tax
Chapter 3. Reimbursement for Costs Mandated by the State
Article 5. Additional Property Tax Rates* †
2275. Additional rates for emergency or disaster damage to agency works or facilities. A local agency may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to this chapter (commencing with Section 2201) to pay the cost of interest and redemption charges, together with any reserve or sinking funds required in connection therewith, on any note or other evidence of indebtedness which such agency is authorized by statute to issue in the event of emergencies involving major damage to, and destruction of, such agency's works or facilities. Such rate shall be levied without regard to the provisions of Section 2274.
* 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.