Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 750.0073

750.0073 Special Assessments. A fire prevention special assessment adopted pursuant to Government Code sections 50078 et seq. is not a general tax or a special tax but is an assessment related to the benefits to the property assessed. Such a special assessment, unlike a special tax, e.g. a transaction or use tax, may be adopted by a simple majority of a district board. C 1/19/1987.