California § 75371 - The board of supervisors of each affected county shall determine the rate of each
Full text of California Public Contract Code - PCC § 75371 — The board of supervisors of each affected county shall determine the rate of each, with citation guidance and answers to common questions.
§ 75371. The board of supervisors of each affected county shall determine the rate of each
The board of supervisors of each affected county shall determine the rate of each of the assessments referred to in Section 75370 by deducting 15 percent for anticipated delinquencies from the total assessed value of the land in the district within the county, as it appears on the assessment roll of the county, and then dividing the sum reported by the board, as required to be raised in the county, by the remainder of such total assessed value. If a fraction of a cent occurs on a valuation of one hundred dollars ($100), it shall be taken as a full cent.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 75371
What does Public Contract Code - PCC § 75371 cover?
Section 75371 ("The board of supervisors of each affected county shall determine the rate of each") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 75371?
A common citation format is "Public Contract Code - PCC § 75371" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 75371 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.