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
§ 53325.3
California Government Code · 2020-11 edition · updated 2026-10-04 · California
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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