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.