Statute · California Government Code
Cal. Gov't Code § 62553 — Special Taxes
Cal. Gov't Code § 62553
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 2025-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) An authority shall consult with relevant local governments to identify the most efficient and appropriate method of administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2.
Citator
Cal. Gov't Code § 62553 — Special Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
(a) An authority shall consult with relevant local governments to identify the most efficient and appropriate method of administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2.
(b) The entity charged with administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2 shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(1) Ensure adequate enforcement of the taxes.
(2) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.