Section 2261 Of Article 4. Maximum Property Tax Rates From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 3. >> Article 4.

. The maximum property tax rate which may be levied by any county for general purposes shall be the combination of all countywide property tax rates which were levied for general county purposes in either the 1971-1972 or the 1972-1973 fiscal year, at the option of the board of supervisors.