Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2297 — Governmental Reorganization: Effect on Maximum Property Tax Rates

Cal. Rev. & Tax. Code § 2297

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax rate for such an…

Citator

Cal. Rev. & Tax. Code § 2297 — Governmental Reorganization: Effect on Maximum Property Tax Rates is in force in the current edition of the Code, and nothing recorded condemns it.

In the event that the boundaries of a local agency are altered by a governmental reorganization, or that a local agency becomes responsible, as a result of a governmental reorganization, for providing a program or service it has not heretofore provided, the maximum property tax rate for such an agency, after the reorganization has occurred, shall continue to be the maximum property tax rate which had been established, pursuant to the provisions of this article or of Article 4, for such agency prior to the reorganization.