Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
750.0000 SPECIAL DISTRICTS
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.