§ 53325.3
80 words·~1 min read·
/ca/government-code/53325-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.