{"data":{"id":"us-ca/rtc-2305","jurisdiction":"us-ca","citation":"RTC § 2305","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 4. LEVY OF TAX [2151. - 2326.]","CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","ARTICLE 8. Functional Consolidation: Effect on Maximum Property Tax Rates [2305. - 2309.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"01253aed7d8d7c1909ce8aa905137d155cf8b273f1b15b3f41f880c82901e185","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2299","next":"us-ca/rtc-2306"},"notice":"GroundRules: Original legal text. Not legal advice."}