Statute · California Government Code
Cal. Gov't Code § 53325.3 — Proceedings to Create a Community Facilities District
Cal. Gov't Code § 53325.3
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 1997-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A tax imposed pursuant to this chapter is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this chapter may be on or based on a benefit received by parcels of…
Citator
Cal. Gov't Code § 53325.3 — Proceedings to Create a Community Facilities District is in force in the current edition of the Code, and nothing recorded condemns it.
A tax imposed pursuant to this chapter is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this chapter may be on or based on a benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or some other reasonable basis as determined by the legislative body.