Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Additional Government Code Provisions

Provisions Relating to Voter-Approved Special Taxes

TITLE 5. LOCAL AGENCIES

DIVISION 1. CITIES AND COUNTIES

PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES

Chapter 1. General

Article 3.5. Voter-Approved Special Taxes*

Section 50075.1

50075.1. Accountability measures for local special taxes. On or after January 1, 2001, any local special tax measure that is subject to voter approval that would provide for the imposition of a special tax by a local agency shall provide accountability measures that include, but are not limited to, all of the following:

(a) A statement indicating the specific purposes of the special tax.

(b) A requirement that the proceeds be applied only to the specific purposes identified pursuant to subdivision (a).

(c) The creation of an account into which the proceeds shall be deposited.

(d) An annual report pursuant to Section 50075.3.

History.—Added by Stats. 2000, Ch. 535 (SB 165), in effect January 1, 2001.

* Article 3.5 was added by Stats. 1979, Ch. 903, in effect September 22, 1979.