Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Additional Government Code Provisions

Provisions Relating to Voter-Approved Special Taxes

TITLE 5. LOCAL AGENCIES

DIVISION 1. CITIES AND COUNTIES

PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES

Chapter 1. General

Article 3.5. Voter-Approved Special Taxes*

Section 50077.5

50077.5. Judicial review. (a) Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure applies to any judicial action or proceeding to validate, attack, review, set aside, void, or annul an ordinance or resolution approved by the voters pursuant to this article on or after January 1, 1986, that levies a special tax, or modifies or amends an existing ordinance or resolution that levies a special tax. If an ordinance or resolution adopted pursuant to this article on or after January 1, 1986, provides for an automatic adjustment in the rate or amount of any special tax approved by the voters pursuant to this article, and the automatic adjustment increases the amount of the tax, any action or proceeding to attack, review, set aside, void, or annul the increase shall be commenced within 60 days of the effective date of the increase.

(b) Any appeal from the final judgment in an action or proceeding brought pursuant to subdivision (a) shall be filed within 30 days after entry of the judgment.

History.—Added by Stats. 1985, Ch. 985, effective January 1, 1986.

* Article 3.5 was added by Stats. 1979, Ch. 903, in effect September 22, 1979.