SECTIONS 2325-2326 - California Statutes

REVENUE AND TAXATION CODE

SECTION 2325-2326

2325. Annually, no later than 15 days after the property tax rate
for a local agency has been fixed, each local agency shall report to
the Controller, on a form to be specified by the Controller, the
property tax rate levied by, or on behalf of, the agency for the
current fiscal year. That information shall show the amount of the
rate, if any, levied pursuant to Sections 2260, 2261, 2262, 2263,
2263.1, 2263.2, 2264, 2265, 2266, 2266.1, 2267, 2270, 2271, 2272,
2273, 2274, 2275, 2276, 2277, 2278, 2279 and 2280. That information
shall also show any property tax rate authorized or levied pursuant
to the provisions of Article 6 (commencing with Section 2285),
Article 7 (commencing with Section 2295), and Article 8 (commencing
with Section 2305). Information with respect to any rate levied
pursuant to Section 2270 shall also indicate the rate levied to pay
interest and redemption charges on bonded indebtedness, the rate
levied to pay the cost of retirement and pension benefits and the
rate levied to make payments to special funds as required by charter.
The Controller shall, by regulation, require any tax rate exempt
from rate limitations imposed by this chapter to be reported in the
manner specified by this section.

2325.1. In the event that the Controller determines that an error
has occurred in establishing a property tax rate levied pursuant to
any provision of this chapter, he shall immediately notify the local
agency of such error and the local agency shall reduce its property
tax rate by an appropriate amount for the next succeeding fiscal
year. In the event that a local agency fails to make such a reduction
in its property tax rate, the Controller shall request the Attorney
General to bring an action under Chapter 2 (commencing with Section
1084) of Title 1 of Part 3 of the Code of Civil Procedure to force a
reduction in the rate.

2326. If a local agency fails to file the report required by
Section 2325 by October 15, the Controller, in the succeeding fiscal
year, shall reduce by 10 percent or five thousand dollars ($5,000),
whichever is less, the payment he is required to make to such agency
based on claims filed pursuant to Section 16113 of the Government
Code.