2005 California Government Code Sections 50075-50077.5 Article 3.5. Voter-Approved Special Taxes

GOVERNMENT CODE
SECTION 50075-50077.5

50075.  It is the intent of the Legislature to provide all cities,
counties, and districts with the authority to impose special taxes,
pursuant to the provisions of Article XIIIA of the California
Constitution.
50075.1.  On or after January 1, 2001, any local special tax measure
that is subject to voter approval that would provide for the
imposition of a special tax by a local agency shall provide
accountability measures that include, but are not limited to, all of
the following:
   (a) A statement indicating the specific purposes of the  special
tax.
   (b) A requirement that the proceeds be applied only to the
specific purposes identified pursuant to subdivision (a).
   (c) The creation of an account into which the proceeds shall be
deposited.
   (d) An annual report pursuant to Section 50075.3.
50075.3.  The chief fiscal officer of the levying local agency shall
file a report with its governing body  no later than January 1,
2002, and at least once a year thereafter.  The annual report shall
contain both of the following:
   (a) The amount of funds collected and expended.
   (b) The status of any project required or authorized to be funded
as identified in subdivision (a) of Section 50075.1.
50075.5.  As used in this article:
   (a) "Local agency" means any county, city, city and county,
including a charter city or county, or any special district.
   (b) "Special district" means an agency of the state, formed
pursuant to general law or a special act, for the performance of
governmental or proprietary functions, with limited geographic
boundaries, including, but not limited to, a school district and a
community college district.
50076.  As used in this article, "special tax" shall not include any
fee which does not exceed the reasonable cost of providing the
service or regulatory activity for which the fee is charged and which
is not levied for general revenue purposes.
50077.  (a)  Except as provided in Section 7282 of the Revenue and
Taxation Code, the legislative body of any city, county, or district
may, following notice and public hearing, propose by ordinance or
resolution the adoption of a special tax.  The ordinance or
resolution shall include the type of tax and rate of tax to be
levied, the method of collection, and the date upon which an election
shall be held to approve the levy of the tax.  The proposition shall
be submitted to the voters of the city, county, or district, or a
portion thereof, and, upon the approval of two-thirds of the votes
cast by voters voting upon the proposition, the city, county, or
district may levy the tax.
   (b) The legislative body of a city, or district, may provide for
the collection of the special tax in the same manner and subject to
the same penalty as, or with, other charges and taxes fixed and
collected by the city, or district, or, by agreement with the county,
by the county on behalf of the city, or district.  If the special
taxes are collected by the county on behalf of the city, or district,
the county may deduct its reasonable costs incurred for the service
before remittal of the balance to the city.
   (c) The legislative body of a local agency which is conducting
proceedings for the incorporation of a city, the formation of a
district,  a change of organization, a reorganization, a change of
organization of a city, or a municipal reorganization, may propose by
ordinance or resolution the adoption of a special tax in accordance
with the provisions of subdivision (a) on behalf of an affected city
or district.
   (d) As used in this section "district" means an agency of the
state, formed pursuant to general law or special act, for the local
performance of governmental or proprietary functions within limited
boundaries.
50077.5.  (a) Chapter 9 (commencing with Section 860) of Title 10 of
Part 2 of the Code of Civil Procedure applies to any judicial action
or proceeding to validate, attack, review, set aside, void, or annul
an ordinance or resolution approved by the voters pursuant to this
article on or after January 1, 1986, that levies a special tax, or
modifies or amends an existing ordinance or resolution that levies a
special tax.  If an ordinance or resolution adopted pursuant to this
article on or after January 1, 1986, provides for an automatic
adjustment in the rate or amount of any special tax approved by the
voters pursuant to this article, and the automatic adjustment
increases the amount of the tax, any action or proceeding to attack,
review, set aside, void, or annul the increase shall be commenced
within 60 days of the effective date of the increase.
   (b) Any appeal from the final judgment in an action or proceeding
brought pursuant to subdivision (a) shall be filed within 30 days
after entry of the judgment.


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