§ 67736. — 67736. (Added by Stats. 2025, Ch. 740, Sec. 4.)

California § 67736.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Title 7.85.: TITLE 7.85. San Francisco Bay Area Regional Public Transit Finance
• Part 2.: PART 2. Transactions and Use Taxes
• Ch. 1.: CHAPTER 1. Retail Transactions and Use Tax Authorization

Text

(a)
Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure shall apply to any judicial action or proceeding to validate, attack, review, set aside, void, or annul a tax ordinance approved by the voters pursuant to this title.
(b)
Notwithstanding Section 860 of the Code of Civil Procedure, the district may, upon the approval of the tax ordinance by the voters pursuant to this title, and for 30 days thereafter, bring an action in the superior court of the county in which the principal office of the district is located to determine the validity of that matter. The action shall be in the nature of a proceeding in rem.
(c)
Notwithstanding
Section 863 of the Code of Civil Procedure, if proceedings have not been brought by the district pursuant to subdivision (b), any interested person may bring an action within the time and in the court specified by subdivision (b) to determine the validity of that matter. The district shall be a defendant and shall be served with the summons and complaint in the action in the manner provided by law for the service of a summons in a civil action. In that action the summons shall be in the form prescribed in Section 861.1 of the Code of Civil Procedure except that in addition to being directed to “all persons interested in the matter of [specifying the matter],” it shall also be directed to the district. If the interested person bringing that action fails to complete the publication and other notice as may be prescribed by the court in accordance with Section 861 of the Code of Civil Procedure and to file proof thereof in the action within 30 days from the filing of their complaint, the action shall be
forthwith dismissed on the motion of the district unless good cause for such failure is shown by the interested person.
(d)
Any appeal from the final judgment in an action or proceeding brought pursuant to this section shall be filed within 30 days after entry of the judgment.

Legislative History

Added by Stats. 2025, Ch. 740, Sec. 4. (SB 63) Effective January 1, 2026.