Section 29104 Of Article 5. Tax Levy From California Government Code >> Division 3. >> Title 3. >> Chapter 1. >> Article 5.
29104
. The board may adopt a rate ending in the next highest
fraction of a percent for a fund, or for a group of funds having the
same tax base.
Any cash collections resulting from this rate or from an excess
resulting from any other cause shall not invalidate the levies.