California § 53325.3. 53325.3. (Amended by Stats. 1996, Ch. 1161, Sec. 2.)

California Statutes

§ 53325.3. — 53325.3. (Amended by Stats. 1996, Ch. 1161, Sec. 2.)

California § 53325.3.

JurisdictionCalifornia

Code GOVGovernment Code - GOV

Div.2.

Title 5.DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES

Part 1.PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES

Ch. 2.5.CHAPTER 2.5. The Mello-Roos Community Facilities Act of 1982

Art. 2.ARTICLE 2. Proceedings to Create a Community Facilities District

This text of California § 53325.3. (53325.3. (Amended by Stats. 1996, Ch. 1161, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Government Code - GOV Code § 53325.3. (2026).

Text

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.

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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.