Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 4. Levy of Tax
Chapter 3. Reimbursement for Costs Mandated by the State
Article 7. Governmental Reorganization: Effect on Maximum Property Tax Rates* †
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.