Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
California Constitutional Provisions
Article XIII D Assessment and Property-Related Fee Reform
Section 1. Application. Notwithstanding any other provision of , the provisions of this article shall apply to all assessments, fees and charges, whether imposed pursuant to state statute or local government charter authority. Nothing in this article or Article XIII C shall be construed to:
(a) Provide any new authority to any agency to impose a tax, assessment, fee, or charge.
(b) Affect existing s relating to the imposition of fees or charges as a condition of property development.
(c) Affect existing s relating to the imposition of timber yield taxes.