Special taxes & assessments

Key statute sections

The sections that govern this subject, opened at the section in the full code. These links are separate from the document list below and are not affected by its filters.

• Government Code § 53753

  Notice, protest and hearing required before a new or increased assessment (Proposition 218 implementation).

• Government Code § 53931

  A special assessment apportioned to a parcel is a lien on that parcel.

• Streets and Highways Code § 5180

  Improvement Act of 1911: the expense of the work is charged to an assessment district.

• Streets and Highways Code § 10000

  Municipal Improvement Act of 1913, which governs assessment districts, assessments and improvement bonds for public improvements.

• Streets and Highways Code § 8502

  Improvement Bond Act of 1915: bonds that represent and are secured by the assessments levied to pay for the work.

• Streets and Highways Code § 22500

  Landscaping and Lighting Act of 1972, under which assessment districts pay for landscaping, public lighting and their maintenance.

• Streets and Highways Code § 36621

  Property and business improvement districts are initiated on a petition by owners who will pay more than half of the proposed assessments.

• Streets and Highways Code § 36631

  Those district assessments on real property may be collected with the ad valorem property tax.

Related code chapters

• Government Code, Article 4.6 — Proposition 218 Omnibus Implementation Act (§§ 53750–53758)
• Government Code, Article 13 — Priority of Special Assessment Liens (§§ 53930–53937)
• Government Code, Article 13.5 — Payment and Apportionment of Special Assessment Liens (§§ 53938–53939)
• Government Code, Article 1 — Collection of Special Assessments by County Officer (§ 51800)
• Government Code, Article 3 — Chartered City Special Assessment Procedure (§ 43240)
• Government Code, Article 3.1 — Habitat Maintenance Assessment Districts (§§ 50060–50070)
• Government Code, Article 9 — Sale of Improvements Financed by Special Assessments (§§ 50550–50564)
• Streets and Highways Code, Chapter 4.5 — Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings (§§ 10350–10358)
• Streets and Highways Code, Chapter 6.1 — Loan Repayment Assessment Districts (§§ 10550–10555)
• Streets and Highways Code, Chapter 7 — Improvement Bonds (§§ 10600–10610)
• Streets and Highways Code, Article 1 — Formation of an Assessment District (§§ 22585–22595)
• Streets and Highways Code, Article 2 — Changes of Organization for Assessment Districts (§§ 22605–22613)
• Streets and Highways Code, Chapter 3 — Levy of Annual Assessments After Formation of an Assessment District (§§ 22620–22631)
• Health and Safety Code, Article 3 — Special Assessments (§§ 32240–32243)