{"code":"GOV","codeName":"Government Code","section":"53325.3","citation":"Gov. Code, § 53325.3","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 5. LOCAL AGENCIES [50001. - 57607.]","url":"https://blackletter.si/government-code/title-5"},{"name":"DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","url":"https://blackletter.si/government-code/title-5/division-2"},{"name":"PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1"},{"name":"CHAPTER 2.5. The Mello-Roos Community Facilities Act of 1982 [53311. - 53368.3.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-2.5"},{"name":"ARTICLE 2. Proceedings to Create a Community Facilities District [53318. - 53329.6.]","url":"https://blackletter.si/government-code/title-5/division-2/part-1/chapter-2.5/article-2"}],"history":"Amended by Stats. 1996, Ch. 1161, Sec. 2.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>A tax imposed pursuant to this chapter 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 chapter may be on or based on a benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or some other reasonable basis as determined by the legislative body.</p>","text":"A tax imposed pursuant to this chapter 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 chapter may be on or based on a benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or some other reasonable basis as determined by the legislative body.","otherVersions":[],"url":"https://blackletter.si/government-code/proceedings-to-create-a-community-facilities-district-53325-3","source":"California Legislative Information bulk export (pubinfo)"}