§ 112 — Levy of property tax
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Charter § 112
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§ 112 Levy of property tax.
Not later than the date set by state law for this purpose, the city council shall by resolution fix the rate of property tax to be levied and levy the tax upon all taxable property in the city. Such rate shall be adequate to meet all obligations of the city for the fiscal year, taking into account estimated revenue from all other sources. Should the city council fail to fix the rate and levy taxes within the time prescribed the rate for the last preceding fiscal year shall thereupon be automatically effective, and a tax at such rate shall be levied upon all taxable property in the city for the current fiscal year.