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 2276

2276. Additional rate for error in determining rate. A local agency to which Section 2267 is applicable, may levy, or have levied on its behalf, a rate in addition to the maximum property tax rate established pursuant to Section 2267 for the purpose of repaying any indebtedness which was incurred in order to pay the operating costs of such agency during the fiscal years in which an error or omission occurred in determining the property tax rate for such agency.

* 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.