Section 2263.1 Of Article 4. Maximum Property Tax Rates From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 3. >> Article 4.
2263.1
. This section shall apply only to special districts formed
between January 1, 1972, and the effective date of this section.
(a) For special districts the governing body of which is
separately and directly elected by the qualified voters of the
district, in the event that a maximum property tax rate cannot be
established for such district pursuant to the provisions of Section
2263, the governing body may, by resolution, apply to the board of
supervisors of the county in which the district, or the major portion
of the assessed value thereof, is located to determine the maximum
tax rate. Upon receipt of such a resolution the board of supervisors
shall, by resolution, determine the maximum tax rate for the
district. Such rate shall be sufficient to permit the district to
provide the programs and services for which it was formed.
(b) For special districts the governing body of which is a city
council, a board of supervisors or is appointed to office, in the
event that a maximum tax rate cannot be established for such district
pursuant to the provisions of Section 2263, the governing body may,
by resolution, apply to the local agency formation commission in the
county in which the district is located to determine the maximum tax
rate. Upon receipt of such a resolution the local agency formation
commission shall hold a hearing and shall determine the maximum tax
rate for the district. Such rate shall be sufficient to permit the
district to provide the programs and services for which it was
formed. Procedures for holding such a hearing and making such a
determination shall follow, as nearly as is practicable, the
procedures provided in the District Reorganization Act (Division 1
(commencing with Section 56000) of Title 6 of the Government Code)
for hearing and determination by a local agency formation commission.