Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

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 2279

2279. Additional rate for costs of purchasing electrical power. (a) A local agency may levy, or have levied on its behalf, an additional rate for the 1974–75 fiscal year to obtain that portion of the costs of purchasing electrical power in the 1974–75 fiscal year to energize street and highway lights in operating condition in the 1973–74 fiscal year not obtained by the maximum rate authorized by Article 4 (commencing with Section 2260) or by any section of this article.

(b) The additional rate authorized by this section is for the purpose of continuing the 1973–74 level of service. This section shall not apply to the costs of installing or maintaining street lights, to charges made for the recovery of street light installation costs, or to the cost of purchasing electric power to energize street or highway lighting not in service in the 1973–74 fiscal year.

(c) Any additional property tax rate levied pursuant to this section shall not be included for purposes of the alternative procedure in Section 2266.

(d) Any property tax levied by, or on behalf of, a local agency pursuant to this section shall be reported to the Controller at the same time and in the same manner as specified in Section 2325.

(e) This section shall remain in effect only until June 30, 1975, and as of such date is repealed.

History.—Added by Stats. 1974, Ch. 496, p. 1136, in effect July 11, 1974.

* 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.