Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to Voter-Approved Special Taxes




Chapter 1. General

Article 3.5. Voter-Approved Special Taxes*

Section 50077

50077. Procedures. (a) Except as provided in Section 7282 of the Revenue and Taxation Code, the legislative body of any city, county, or district may, following notice and public hearing, propose by ordinance or resolution the adoption of a special tax. The ordinance or resolution shall include the type of tax and rate of tax to be levied, the method of collection, and the date upon which an election shall be held to approve the levy of the tax. The proposition shall be submitted to the voters of the city, county, or district, or a portion thereof, and, upon the approval of two-thirds of the votes cast by voters voting upon the proposition, the city, county, or district may levy the tax.

(b) The legislative body of a city, or district, may provide for the collection of the special tax in the same manner and subject to the same penalty as, or with, other charges and taxes fixed and collected by the city, or district, or, by agreement with the county, by the county on behalf of the city, or district. If the special taxes are collected by the county on behalf of the city, or district, the county may deduct its reasonable costs incurred for the service before remittal of the balance to the city.

(c) The legislative body of a local agency which is conducting proceedings for the incorporation of a city, the formation of a district, a change of organization, a reorganization, a change of organization of a city, a municipal reorganization, or the disincorporation of a city may propose by ordinance or resolution the adoption of a special tax in accordance with the provisions of subdivision (a) on behalf of an affected city or district.

(d) As used in this section "district" means an agency of the state, formed pursuant to general law or special act, for the local performance of governmental or proprietary functions within limited boundaries.

History.—Stats. 1980, Ch. 672, in effect July 20, 1980, added "or district" after "county," in the first sentence, "or resolution" after "ordinance" in the first and second sentences and, "or district, or a portion thereof" after "county", "vote cast by" before "voters" and "or district" before "may levy" in the third sentence of subdivision (a); added "or district" after "city" in the first sentence and after "on behalf of the city" in the second sentence in subdivision (b); and added subdivision (c). Stats. 1982, Ch. 1420, in effect January 1, 1983, added subdivision (c) and relettered former subdivision (c) as subdivision (d). Stats. 1985, Ch. 529, effective January 1, 1986, added "Except as provided . . . " before "the legislative body" in first sentence of subdivision (a); and substituted "the" for "such" throughout the section. Stats. 2015, Ch. 304 (AB 851), in effect January 1, 2016, deleted "or" after the second "a city" and added "or the disincorporation of a city" after "municipal reorganization," in the first sentence of subdivision (c).

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