Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2305 — Functional Consolidation: Effect on Maximum Property Tax Rates
Cal. Rev. & Tax. Code § 2305
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a…
Citator
Cal. Rev. & Tax. Code § 2305 — Functional Consolidation: Effect on Maximum Property Tax Rates is in force in the current edition of the Code, and nothing recorded condemns it.
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 providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a “governmental reorganization” as such term is defined in Section 2295; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section 2295) of this chapter.