Revenue and Taxation Code section 2278

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.

Source: Section 2278, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2278.­ (updated Jan. 1, 1973; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 2278's source at ca​.gov