{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2305","citation":"Rev. & Tax. Code, § 2305","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 8. Functional Consolidation: Effect on Maximum Property Tax Rates [2305. - 2309.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-8"}],"history":"Amended by Stats. 1974, Ch. 1085.","effective":null,"html":"<p>As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a “governmental reorganization” as such term is defined in Section <a href=\"/rtc/2295\">2295</a>; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section <a href=\"/rtc/2295\">2295</a>) of this chapter.</p>","text":"As used in this article “functional consolidation” means the transfer, from one local agency to another, of both of the following: (1) the responsibility for providing a program or a service to an area within the jurisdiction of the transferring agency and (2) the responsibility for levying a property tax rate within such area to pay the cost of such service or program. Functional consolidation does not refer to any transfer of responsibility for providing a program or a service when such transfer occurs as a result of a “governmental reorganization” as such term is defined in Section 2295; in such event, the maximum property tax rates for any affected local agency shall be determined solely as provided in Article 7 (commencing with Section 2295) of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/functional-consolidation-effect-on-maximum-property-tax-2305","source":"California Legislative Information bulk export (pubinfo)"}