California Legal Codes and Statutes

§ 2273.1

Added by Stats. 1973, Ch. 358.

The provisions of Section 2273 shall apply to a contract or lease signed after January 1, 1973, if a local agency, in anticipation of such contract, shall have taken formal action prior to January 1, 1973, to implement one or more projects to be acquired or constructed pursuant to such contract.

“Formal action to implement any one or more projects” means:

(a)The incurring of a liability for a substantial portion of an architectural or engineering contract relating to the project; or
(b)The acquisition of land or improvements for the project.

Cite this section

Cal. Rev. & Tax. Code § 2273.1 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-4-levy-of-tax/chapter-3-reimbursement-for-costs-mandated-by-the-state/article-5-additional-property-tax-rates/section-2273.1

Other sections in Article 5 - Additional Property Tax Rates

§ 2270§ 2271§ 2271.1§ 2271.15§ 2271.2§ 2272§ 2273§ 2273.1§ 2273.2§ 2274§ 2275§ 2276§ 2277§ 2278§ 2279.1§ 2280§ 2280.01§ 2280.1

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.