Cal. Rev. & Tax. Code § 2305

Current through the 2024 Legislative Session.

Section 2305 - "Functional consolidation" defined

As used in this article "functional consolidation" means the transfer, from one local agency to another, of both of the following:

(1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and

(2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a "governmental reorganization" as such term is defined in Section 2295; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section 2295) of this chapter.

Ca. Rev. and Tax. Code § 2305

Amended by Stats. 1974, Ch. 1085.