Section 29102 Of Article 5. Tax Levy From California Government Code >> Division 3. >> Title 3. >> Chapter 1. >> Article 5.
29102
. Unless otherwise provided by law, the authority and duties
of the county board of supervisors with respect to adopting tax rates
and levying of taxes prescribed in this article shall have
application to school districts and to special districts, or zones or
improvement districts thereof, whose affairs and finances are not
under the supervision and control of the county board of supervisors
but for which a tax levy is carried on the regular county assessment
roll.
If the assessed value of the taxable property in a special
district on the unsecured roll exceeds the assessed value of the
taxable property on the secured roll, the special district tax rate
which is adopted by the board for the secured roll shall be adjusted
to an amount which the board determines will meet the estimated
annual revenue requirements of the district for both the current and
the next succeeding year.