Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

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

2325. Report of rate to Controller. Annually, no later than 15 days after the property tax rate for a local agency has been fixed, each local agency shall report to the Controller, on a form to be specified by the Controller, the property tax rate levied by, or on behalf of, the agency for the current fiscal year. That information shall show the amount of the rate, if any, levied pursuant to Sections 2260, 2261, 2262, 2263, 2263.1, 2263.2, 2264, 2265, 2266, 2266.1, 2267, 2270, 2271, 2272, 2273, 2274, 2275, 2276, 2277, 2278, 2279 and 2280. That information shall also show any property tax rate authorized or levied pursuant to the provisions of Article 6 (commencing with Section 2285), Article 7 (commencing with Section 2295), and Article 8 (commencing with Section 2305). Information with respect to any rate levied pursuant to Section 2270 shall also indicate the rate levied to pay interest and redemption charges on bonded indebtedness, the rate levied to pay the cost of retirement and pension benefits and the rate levied to make payments to special funds as required by charter. The Controller shall, by regulation, require any tax rate exempt from rate limitations imposed by this chapter to be reported in the manner specified by this section.

History.—Stats. 1974, Ch. 868, p. 1858, in effect January 1, 1975, substituted "2278, and 2279" for "2278" in the second sentence, and added the fourth sentence. Stats. 1977, Ch. 309, in effect July 8, 1977, deleted "2263.3" and added "2280", and added the third sentence. Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "That" for "Such" before "information" in the second and third sentences, and deleted "2262.1" after "2262" in the second sentence.