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 9. Reporting Tax Levies

Section 2325.1

2325.1. Error in establishing rate. In the event that the Controller determines that an error has occurred in establishing a property tax rate levied pursuant to any provision of this chapter, he shall immediately notify the local agency of such error and the local agency shall reduce its property tax rate by an appropriate amount for the next succeeding fiscal year. In the event that a local agency fails to make such a reduction in its property tax rate, the Controller shall request the Attorney General to bring an action under Chapter 2 (commencing with Section 1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a reduction in the rate.

History.—Added by Stats. 1975, Ch. 486, p. 1006, in effect September 2, 1975. Stats. 1977, Ch. 309, in effect July 8, 1977, substituted "any provision of this chapter" for "Article 4 (commencing with Section 2260) or Article 5 (commencing with Section 2270)" after "to", and added "for the next succeeding fiscal year" after "amount" in the first sentence.