§ 102340 Tax Rate Notification Requirement

Public Utilities Code·California

AI SummaryVerified

This law says that as soon as the board decides what tax rate to charge, it must send that rate to the county auditor in every county where the tax is being collected.

Key Takeaways

•The board must act right away after fixing a tax rate.
•It must send a written statement of that rate to each county auditor where the tax applies.
•The statement must include the exact rate the board fixed.

Example

The board decides a 3% property tax for County A. Right after deciding, it sends a written statement saying "Tax rate = 3%" to County A’s auditor.

The board follows the law by quickly letting the county auditor know the exact tax rate it just set.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 102340 Tax Rate Notification Requirement

The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor of each county in which the board has levied a tax, a statement of the rate of taxes fixed by the board. (Added by Stats. 1971, Ch. 1374.)

Last verified: January 11, 2026

Key Terms

board county auditor rate of taxes levied a tax

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 102340.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References