California Revenue and Taxation Code 2261 – The maximum property tax rate which may be levied by any county for …
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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.)
Terms Used In California Revenue and Taxation Code 2261
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.