{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2278","citation":"Rev. & Tax. Code, § 2278","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3"},{"name":"ARTICLE 5. Additional Property Tax Rates [2270. - 2280.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-5"}],"history":"Added by Stats. 1973, Ch. 358.","effective":null,"html":"<p>In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition of a “governmental reorganization,” as such term is defined in Section <a href=\"/rtc/2295\">2295</a>, the local agency may levy, or have levied on its behalf, a rate, in addition to the maximum property tax rate established pursuant to this chapter, for the purpose of paying or collecting the actual amount of such fees, assessments, charges, or obligations.</p>","text":"In the event that a local agency is required to pay or is authorized to collect any fees, assessments, charges or obligations as a term or condition of a “governmental reorganization,” as such term is defined in Section 2295, the local agency may levy, or have levied on its behalf, a rate, in addition to the maximum property tax rate established pursuant to this chapter, for the purpose of paying or collecting the actual amount of such fees, assessments, charges, or obligations.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/additional-property-tax-rates-2278","source":"California Legislative Information bulk export (pubinfo)"}