California Revenue and Taxation Code ARTICLE 4 - Maximum Property Tax Rates

• Section 2260.
  The maximum property tax rates for local agencies shall be those established pursuant to the provisions of this article or of Article 6, 7 or...
• Section 2260.5.
  For the purpose of establishing maximum property tax rates, whenever there is a comparison of rates between two or more years that have different assessment...
• Section 2261.
  The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates...
• Section 2261.1.
  (a) Any county which was providing structural fire protection services in unincorporated areas of the county during the 1971–1972 or the 1972–1973 fiscal years and which...
• Section 2261.2.
  Whenever a county board of supervisors adopts the provisions of Sections 42649 and 85265.5 of the Education Code and thereby transfers certain duties of the...
• Section 2262.
  The maximum property tax rate which may be levied by any city shall be:(1) For general law cities, the aggregate of all citywide property tax rates...
• Section 2262.2.
  A local agency or district formed by a city after the effective date of this chapter to take over and perform services theretofore provided by...
• Section 2263.
  The maximum property tax rate which may be levied by, or on behalf of, a special district formed prior to January 1, 1972, shall be:(1) The...
• Section 2263.1.
  This section shall apply only to special districts formed between January 1, 1972, and the effective date of this section.(a) For special districts the governing body...
• Section 2263.2.
  After the effective date of this section the formation of a special district shall not be effective for property tax purposes unless a maximum property...
• Section 2263.4.
  Notwithstanding paragraph (2) of Section 2263, the maximum property tax rate which may be levied by, or on behalf of, a harbor district shall be...
• Section 2264.
  In the event that a local agency elects to follow the provisions of Part 3.5 (commencing with Section 2131) of this division, for levying a...
• Section 2265.
  In lieu of the maximum property tax rates established by other provisions of this article, the voters of a local agency may establish a maximum...
• Section 2266.
  This section shall provide an alternate procedure to the other provisions of this chapter for establishing maximum property tax rates.The maximum property tax rate which...
• Section 2266.1.
  In the event that a special district employs a system of ad volorem property taxation in which the district assessment roll is not based upon...
• Section 2266.2.
  As used in Section 2266, “property tax revenue” includes revenue distributed in the prior fiscal year to local government by the state pursuant to the...
• Section 2266.5.
  This section shall provide an alternate procedure to the other provisions of this article for establishing maximum property tax rates.In the event that a chartered...
• Section 2267.
  In the event that an error or omission occurred in determining the property tax rate which was levied by, or on behalf of, a local...

Last modified: October 22, 2018