California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 2 - Budgeting Procedures for Counties
Article 2 - General Plan
Section 962 - Property Taxes

A computational end-product of the county budget is the amount of current property taxes and tax rates required for each fund. Property tax requirements are divided between the unsecured and secured rolls. The amount to be raised on the unsecured roll, determined by applying the preceding year's secured rate, is deducted from the total property tax requirement to obtain the amount which must be raised on the secured roll. If the computations result in fractions, the rate may be increased to the next whole cent.