California § 53340.1. 53340.1. (Added by Stats. 1987, Ch. 1440, Sec. 9.)

California Statutes

§ 53340.1. — 53340.1. (Added by Stats. 1987, Ch. 1440, Sec. 9.)

California § 53340.1.

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. 4.ARTICLE 4. Procedures for Levying

This text of California § 53340.1. (53340.1. (Added by Stats. 1987, Ch. 1440, Sec. 9.)) 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 § 53340.1. (2026).

Text

(a)If a public agency owning property, including property held in trust for any beneficiary, which is exempt from a special tax pursuant to Section 53340 grants a leasehold or other possessory interest in the property to a nonexempt person or entity, the special tax shall, notwithstanding Section 53340, be levied on the leasehold or possessory interest and shall be payable by the owner of the leasehold or possessory interest.

(b)When entering into a lease or other written contract creating a possessory interest that may be subject to taxation, pursuant to subdivision

(a), the public agency shall include, or cause to be included, in the contract a statement that the property interest may be subject to special taxation pursuant to this chapter, and that the party in whom the possessory

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(a)
If a public agency owning property, including property held in trust for any beneficiary, which is exempt from a special tax pursuant to Section 53340 grants a leasehold or other possessory interest in the property to a nonexempt person or entity, the special tax shall, notwithstanding Section 53340, be levied on the leasehold or possessory interest and shall be payable by the owner of the leasehold or possessory interest.
(b)
When entering into a lease or other written contract creating a possessory interest that may be subject to taxation, pursuant to subdivision
(a), the public agency shall include, or cause to be included, in the contract a statement that the property interest may be subject to special taxation pursuant to this chapter, and that the party in whom the possessory interest is vested may be subject to the payment of special taxes levied on the interest. Failure to comply with the requirements of this section shall not, however, invalidate the contract.
The requirement of this subdivision shall not apply to leases entered into prior to January 1, 1988.
(c)
If the special tax on any possessory interest levied pursuant to subdivision (a) is unpaid when due, the tax collector may use those collection procedures which are available for the collection of assessments on the unsecured roll.