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 7. Governmental Reorganization: Effect on Maximum Property Tax Rates* †
Section 2296
2296. Maximum rate when boundary changed. Except as provided in Section 2263.2, whenever a governmental reorganization occurs, the maximum property tax rate for any local agency whose boundaries are changed by such reorganization shall be determined as provided in this article.
* Article 7 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 7 shall not apply to property tax rates for the 1979–80 fiscal year.