BlackletterCalifornia law

Government Code § 53721

ARTICLE 3.7. Voter Approval of Taxes

Current as of September 28, 2026Gov. Code, § 53721Official source ↗

Added November 4, 1986, by initiative Proposition 62.

All taxes are either special taxes or general taxes. General taxes are taxes imposed for general governmental purposes. Special taxes are taxes imposed for specific purposes.