2005 California Government Code Sections 53717-53717.6 Article 3.6. Public Library Special Taxes

53717.  (a) Pursuant to Section 4 of Article XIII A of the
California Constitution  and Article 3.5 (commencing with Section
50075) of Chapter 1 of Part 1 of Division 1, and consistent with
Article 3.7 (commencing with Section 53720), any city, county, city
or county, or library district may impose special taxes for the
purpose of providing public library facilities and services as
described in Chapter 1.5 (commencing with Section 18010) of Part 11
of the Education Code.
   (b) As used in this section, "special taxes" means special taxes
that apply uniformly to all taxpayers or all real property within the
city, county, city and county, or library district.
53717.2.  A tax imposed pursuant to this article 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 article may be on or based on
benefit received by parcels of real property, the cost of making
facilities or authorized services available to each parcel, or other
reasonable basis as determined by the city, county, city or county,
or library district.  A special tax apportioned on any of these bases
shall not be construed to be on or based upon the ownership of real
property.
53717.4.  This article does not apply to any special tax or other
charge imposed under Chapter 2.5 (commencing with Section 53311).
53717.6.  This article does not apply to any special tax imposed
prior to the effective date of this article.