Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 4. Levy of Tax
Chapter 3. Reimbursement for Costs Mandated by the State
Article 8. Functional Consolidation: Effect on Maximum Property Tax Rates * †
2306. Maximum rate when functional consolidation. Whenever a functional consolidation occurs, the maximum property tax rate for any local agency affected by such functional consolidation shall be determined as provided in this article.
* Article 8 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 8 shall not apply to property tax rates for the 1979–80 fiscal year.