California Revenue and Taxation Code ARTICLE 8 - Functional Consolidation: Effect on Maximum Property Tax Rates

• Section 2305.
  As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for...
• Section 2306.
  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...
• Section 2307.
  The local agency which transfers a program or service shall reduce its maximum property tax rate as provided in this section. Such reduction shall be...
• Section 2308.
  The maximum property tax rate for a local agency assuming the responsibility for providing a program or service and for levying a tax to pay...
• Section 2309.
  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...

Last modified: October 22, 2018