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 8. Functional Consolidation: Effect on Maximum Property Tax Rates * †

Section 2309

2309. Additional rate in fiscal year after consolidation. Any adjustment in the maximum property tax rate of a local agency made pursuant to Section 2308 shall only be made in the first full fiscal year after the functional consolidation has occurred.

* 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.