Mount Shasta Municipal Code Ch. 3.16 General Property Tax

For so long as the State of California preempts local agencies from levying their own property taxes, any taxes imposed by this chapter in excess of those authorized by law shall be suspended, to be immediately reinstated without the necessity of Council action at such time as the City is permitted to levy and collect such taxes. (Ord. CCO-96-07 § 26, 1996)

By a majority vote cast at the municipal election held on the thirteenth day of April, 1948, the City Council was, and it is hereby, authorized and empowered to collect annually for general purposes a property tax which shall not exceed $1.20 on each $100.00 assessed valuation. (Ord. 131 § 1, 1948)