{"code":"GOV","codeName":"Government Code","section":"971","citation":"Gov. Code, § 971","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810. - 998.3.]","url":"https://blackletter.si/government-code/title-1/division-3.6"},{"name":"PART 5. PAYMENT OF CLAIMS AND JUDGMENTS [965. - 985.]","url":"https://blackletter.si/government-code/title-1/division-3.6/part-5"},{"name":"CHAPTER 2. Payment of Judgments Against Local Public Entities [970. - 978.8.]","url":"https://blackletter.si/government-code/title-1/division-3.6/part-5/chapter-2"},{"name":"ARTICLE 1. General [970. - 971.2.]","url":"https://blackletter.si/government-code/title-1/division-3.6/part-5/chapter-2/article-1"}],"history":"Amended by Stats. 1980, Ch. 215.","effective":null,"html":"<p>(a) As used in this section:</p><p>(1) “Judgment resulting from a discretionary act” means a judgment arising from a liability which the local public entity has discretion to incur or not to incur and includes a judgment rendered in an eminent domain proceeding and a judgment requiring specific performance of a contractual obligation or awarding damages for failure to perform a contractual obligation.</p><p>(2) “Judgment resulting from a nondiscretionary act” means a judgment other than one described in paragraph (1) and includes a judgment founded upon tort or inverse condemnation liability.</p><p>(b) Any limitation on the amount of taxes, assessments or rates and charges that may be levied or collected by a local public entity, and any limitation on the amount of appropriations and payments that may be made by a local public entity, and any limitation on the amount of liability or indebtedness that may be incurred by a local public entity, contained in any other statute or in any charter or ordinance:</p><p>(1) Applies to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a discretionary act.</p><p>(2) Does not apply to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a nondiscretionary act.</p><p>(c) For the purposes of Section <a href=\"/rtc/2271\">2271</a> of the Revenue and Taxation Code, taxes levied to pay pursuant to this article a judgment resulting from a nondiscretionary act are levied to pay costs mandated by the courts.</p>","text":"(a) As used in this section: (1) “Judgment resulting from a discretionary act” means a judgment arising from a liability which the local public entity has discretion to incur or not to incur and includes a judgment rendered in an eminent domain proceeding and a judgment requiring specific performance of a contractual obligation or awarding damages for failure to perform a contractual obligation. (2) “Judgment resulting from a nondiscretionary act” means a judgment other than one described in paragraph (1) and includes a judgment founded upon tort or inverse condemnation liability. (b) Any limitation on the amount of taxes, assessments or rates and charges that may be levied or collected by a local public entity, and any limitation on the amount of appropriations and payments that may be made by a local public entity, and any limitation on the amount of liability or indebtedness that may be incurred by a local public entity, contained in any other statute or in any charter or ordinance: (1) Applies to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a discretionary act. (2) Does not apply to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a nondiscretionary act. (c) For the purposes of Section 2271 of the Revenue and Taxation Code, taxes levied to pay pursuant to this article a judgment resulting from a nondiscretionary act are levied to pay costs mandated by the courts.","otherVersions":[],"url":"https://blackletter.si/government-code/general-971","source":"California Legislative Information bulk export (pubinfo)"}