California Revenue and Taxation Code 2261.1 – (a) Any county which was providing structural fire protection …
(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 § 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.
Terms Used In California Revenue and Taxation Code 2261.1
- County: includes city and county. See California Revenue and Taxation Code 15
(Repealed and added by Stats. 1975, Ch. 486.)
