2005 California Government Code Sections 53739 Article 4.3. Local Levies

53739.  (a) An ordinance or resolution presented for voter approval
pursuant to this article or to Article XIIIC or XIIID of the
California Constitution may state a range of rates or amounts.  If
the ordinance or resolution is approved by the requisite number of
votes at an election held for that purpose, the governing board of
the adopting local government may thereafter impose the tax,
assessment, or property-related fee or charge at any rate or amount
that is less than or equal to the maximum amount authorized by the
voter-approved ordinance or resolution.
   (b) (1) Except as provided in paragraph (2), an ordinance or
resolution presented for voter approval pursuant to Article XIIIC or
XIIID of the California Constitution may provide that the tax,
assessment, or property-related fee or charge rates or amounts stated
in that ordinance or resolution may be adjusted for inflation
pursuant to a clearly identified formula stated in that ordinance or
resolution.  If an ordinance or resolution described in the preceding
sentence is approved by the requisite number of votes at an election
held for that purpose, the governing board of the adopting local
government may thereafter impose the tax, assessment, or
property-related fee or charge at any rate or amount that is less
than or equal to the inflation-adjusted maximum amount authorized by
the voter-approved ordinance or resolution.
   (2) Notwithstanding the authority established in paragraph (1), if
the amount or rate of a tax, assessment, or property-related fee or
charge is determined by using a percentage calculation, the ordinance
imposing the tax, assessment, or property-related fee or charge may
not provide that the percentage will be adjusted for inflation.