Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION
130.0040 Assessments by Local Water Districts. Neither article XIII A of the California Constitution nor Revenue and Taxation Code section 93 affects the authority of a California water district to levy assessments to pay the principal and interest on bonds issued to finance the construction of water and sewer system projects, where the bonds were approved by two-thirds of the voters at an election held after July 1, 1978. OAG 12/2/1982 (No. 82-803, Vol. 65, p. 603).