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TITLE 5. LOCAL AGENCIES [50001 - 57607]›DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000 - 55821]›PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000 - 54999.7]›CHAPTER 2.5. The Mello-Roos Community Facilities Act of 1982 [53311 - 53368.3]›ARTICLE 2. Proceedings to Create a Community Facilities District [53318 - 53329.6]›§ 53325

§ 53325.3

Government Code §§ 53311–53368.3 — Mello-Roos Community Facilities Act of 1982 · 2026 edition · updated 2026-07-29 · California

53325.3. A tax imposed pursuant to this chapter is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this chapter may be on or based on a benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or some other reasonable basis as determined by the legislative body.

(Amended by Stats. 1996, Ch. 1161, Sec. 2. Effective January 1, 1997.)

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▸ Contents — Government Code §§ 53311–53368.3 — Mello-Roos Community Facilities Act of 1982
Government Code §§ 53311–53368.3 — Mello-Roos Community Facilities Act of 1982
  1. Government Code §§ 53311–53368.3 — Mello-Roos Community Facili…
  2. ▸ TITLE 5. LOCAL AGENCIES [50001 - 57607]
    Overview
    1. ▸ DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000 - 55821]
      Overview
      1. ▸ PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHE…
        Overview
        1. ▸ CHAPTER 2.5. The Mello-Roos Community Facilities Act of 1982 […
          Overview
          1. ARTICLE 1. General Provisions [53311 - 53317.5]
          2. ▸ ARTICLE 2. Proceedings to Create a Community Facilities Distri…
            Overview
            1. § 53318
            2. § 53319
            3. § 53320
            4. § 53321
            5. § 53322
            6. § 53323
            7. § 53324
            8. ▸ § 53325
              Overview
              1. § 53325.1
              2. § 53325.3
              3. § 53325.5
              4. § 53325.6
              5. § 53325.7
            9. § 53326
            10. § 53327
            11. § 53328
            12. § 53329
          3. ARTICLE 3. Extension of Authorized Facilities and Services and…
          4. ARTICLE 3.5. Annexation of Territory [53339 - 53339.9]
          5. ARTICLE 4. Procedures for Levying [53340 - 53344.4]
          6. ARTICLE 5. Bonds [53345 - 53365.7]
          7. ARTICLE 6. Transfer of Community Facilities Districts [53368 -…

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