§ 2305
128 words·~1 min read·
/ca/revenue-and-taxation-code/2305A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.