DIVISION 1. PROPERTY TAXATION 50-5911›PART 4. LEVY OF TAX 2151-2326›CHAPTER 3. Reimbursement for Costs Mandated by the State 2201-2326›ARTICLE 4. Maximum Property Tax Rates 2260-2267

§ 2261.1

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(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 did not levy a property tax for such services as provided in Section 25643 of the Government Code, may establish a maximum property tax rate for such areas as provided in this section. The maximum property tax rate for such areas shall be determined in the manner provided in subdivisions (b) and (c) of Section 2264.

(b) Whenever a maximum property tax rate has been established for an unincorporated area as provided in subdivision (a), such unincorporated area shall be a “special district”, as provided in Section 2216, for all purposes of this chapter.

(Repealed and added by Stats. 1975, Ch. 486.)

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California Revenue and Taxation Code

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