Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

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 2297

2297. Maximum rate when boundary altered. In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax rate for such an agency, after the reorganization has occurred, shall continue to be the maximum property tax rate which had been established, pursuant to the provisions of this article or of Article 4, for such agency prior to the reorganization.

History.—Stats. 1974, Ch. 1085, p. 2312, in effect September 23, 1974, added "or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided," after "governmental reorganization,".

* 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.