Earlier editions: 2020-112018-112026-09
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
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
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 which were levied for general county purposes in either the 1971–1972 or the 1972–1973 fiscal year, at the option of the board of supervisors.
(Added by Stats. 1973, Ch. 358.)
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