Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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A

130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION

Annotation 130.0040

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).