In this Guide:

- Taxes (Article XIII C)

- Assessments, Fees and Charges (Article XIII D)

- Assessments (Article XIII D, Sections 4 And 5)

- Property-Related Fees and Charges (Article XIII D, Section 6)

- Conclusion

Excerpt from Taxes (Article XIII C):

Article XIII C is divided into three sections. Section 1 provides the definitions of specific terms applicable to Article XIII C. Section 2 establishes local government tax limitations. Section 3 establishes the initiative power to reduce or repeal local taxes, assessments, and fees and charges.

Definitions -

Section 1 provides definitions of the terms “general tax,” “local government,” “special district,” and “special tax.”

- A “general tax” is defined as “any tax imposed for general governmental purposes.”

- A “special tax” is defined as “any tax imposed for specific purposes, including a tax imposed for specific purposes, which is placed into a general fund.” Parcel taxes are special taxes.

- “Local government” is defined as “any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity.”

- “Special district” is defined as “an agency of the State, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions with limited geographic boundaries including, but not limited to, school districts and redevelopment agencies.”

Originally published by California Special Districts Association - June 2015.