SECTIONS 2295-2299 - California Statutes

REVENUE AND TAXATION CODE

SECTION 2295-2299

2295. As used in this article "governmental reorganization" means
any formation of, annexation to, detachment from, consolidation of,
dissolution of, or other territorial adjustment in the boundaries of,
a local agency. "Governmental reorganization" includes those
boundary adjustments of local agencies which are not subject to the
provisions of Chapter 6.6 (commencing with Section 54773) of Part 1,
Division 2, Title 5 or of Division 1 (commencing with Section 56000)
of Title 6 of the Government Code, as well as those boundary
adjustments of local agencies which are subject to such provisions of
the Government Code.

2296. Except as provided in Section 2263.2, whenever a governmental
reorganization occurs, the maximum property tax rate for any local
agency whose boundaries are changed by such reorganization shall be
determined as provided in this article.

2297. In the event that the boundaries of a local agency are
altered by a governmental reorganization, or that a local agency
becomes responsible, as a result of a governmental reorganization,
for providing a program or service it has not heretofore provided,
the maximum property tax rate for such an agency, after the
reorganization has occurred, shall continue to be the maximum
property tax rate which had been established, pursuant to the
provisions of this article or of Article 4, for such agency prior to
the reorganization.

2298. In the event that a governmental reorganization makes it
necessary or desirable for a local agency to exceed the maximum
property tax rate provided in Section 2297, the governing body of
such agency shall call an election pursuant to the provisions of
Article 6 to establish a new maximum property tax rate for such
agency. Such an election may be consolidated with any election which
may be called on the proposed governmental reorganization.

2299. In the event than an election is required in order to approve
and effectuate a governmental reorganization, the impartial analysis
of the governmental reorganization prepared for the ballot pamphlet
shall indicate the maximum property tax rate which will be applicable
in the event the governmental reorganization is approved.