California CodesCalifornia Constitution - CONSArticle XIII D — Assessment and Property-related Fee ReformSection 1

Application. Notwithstanding any other provision of law, 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 XIIIC shall be construed to:

(a) Provide any new authority to any agency to impose a tax, assessment, fee, or charge.

(b) Affect existing laws relating to the imposition of fees or charges as a condition of property development.

(c) Affect existing laws relating to the imposition of timber yield taxes.

Notes

Extends the article to all assessments, fees, and charges, whether imposed under state statute or local charter authority. Limits its effect by providing that neither it nor the related tax article grants agencies new taxing or charging power or alters existing laws governing development-condition fees or timber yield taxes.

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Lexinter.net | Cal. Const. art. XIII D, § 1 | https://laws.lexinter.net/constitution/california/article-xiii-d/section-1

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