Section 2308 Of Article 8. Functional Consolidation: Effect On Maximum Property Tax Rates From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 3. >> Article 8.
2308
. The maximum property tax rate for a local agency assuming the
responsibility for providing a program or service and for levying a
tax to pay the cost thereof, as a result of a functional
consolidation, shall be the maximum property tax rate for such agency
established prior to the functional consolidation plus such
additional rate as may be necessary to pay the actual costs of
providing such program or service.
The Controller may audit any rate imposed under this section and
if he determines that the rate exceeds a rate which would be
necessary to pay the actual costs incurred as a result of functional
consolidation, he shall immediately notify the local agency of such
determination and the local agency shall reduce its property tax rate
by an appropriate amount for the next succeeding fiscal year. In the
event that a local agency fails to make such a reduction in its
property tax rate, the Controller shall request the Attorney General
to bring an action under Chapter 2 (commencing with Section 1084) of
Title 1 of Part 3 of the Code of Civil Procedure to force a reduction
in the rate.