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57 California Attorney General Reports and Opinions 1 (1974)

handle is hein.sag/sagca0057 and id is 1 raw text is: OPINIONS
OF THE
ATTORNEY GENERAL
OF CALIFORNIA
Volume 57
Opinion No. CV 73-222-January 3, 1974
SUBJECT: MAINTENANCE DISTRICT-MAXIMUM PROPERTY TAX RATE
-A maintenance district formed by a city under Streets and Highways Code
Section 5820 et seq. is a special district for tax purposes. Since the enabling
statutes provide no maximum property tax rate for such a district, the rate
levied by the district for either the 1971-72 fiscal year or the 1972-73 fiscal
year would become the starting point in making computations for the 1973-74
maximum property tax rate.
Requested by: STATE SENATOR, 24th DISTRICT
Opinion by: EVELLE J. YOUNGER, Attorney General
Charles C. Kobayashi, Deputy
The Honorable Robert J. Lagomarsino, State Senator, 24th District, has re-
quested an opinion on questions which may be stated as follows:
1. Does the definition of special district in Revenue and Taxation Code sec-
tion 2215 include a maintenance district formed by a city under Streets and High-
ways Code section 5820 et seq.?
2. If such maintenance district is a special district, does Streets and High-
ways Code section 5830 set a maximum property tax rate as this phrase is used in
Revenue and Taxation Code section 2263, subdivision (1) ?
3. Does Revenue and Taxation Code section 2266, subdivision (1) permit a
city to establish the maximum tax rate for a maintenance district (formed under
Streets and Highways Code section 5820 and following) for fiscal year 1973-74,
by a process whereby the local agency first makes a determination of what was the
1

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