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 2298

2298. Election when necessary or desirable to exceed maximum rate. In the event that a governmental reorganization makes it necessary or desirable or a local agency to exceed the maximum property tax rate provided in Section 2297, the governing body of such agency shall call an election pursuant to the provisions of Article 6 to establish a new maximum property tax rate for such agency. Such an election may be consolidated with any election which may be called on the proposed 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.