Cal. Revenue and Taxation Code § 2151 : California Revenue And Taxation Code — Property Taxation — Determination Of Tax — Fixing rates of county and district taxes; levying state, county, and district taxes Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The board of supervisors shall fix the rates of county and district taxes and shall levy the State, county, and district taxes as provided by law. Ca. Rev. and Tax. Code § 2151