Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

130.0000 ARTICLE XIII A—PROPERTY TAX LIMITATION

Annotation 130.0090

130.0090 Special Taxes. The fees imposed under Government Code section 65974 constitute "special taxes" within the meaning of article XIII A of the California Constitution. OAG 5/18/1979 (No. CV 78-123, Vol. 62, p. 254).