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1915 Act Disclosure Reports
 
 
 
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California Tax Data
 
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Current Legislation •
 
This is a listing of the most critical legislation that affects property taxation in California, as well as the state legal codes that authorize Mello-Roos districts and Special Assessments. If you click on the name of the citation, you will see the actual text of the law from the California State Constitution or the applicable legal code.
Major Legislation
 
Proposition No. Citation
Proposition 13 - 1% Basic Tax Article XIIIA, State Constitution
Proposition 60 - Senior Assessments Article 69.5 of the Revenue & Taxation Code
Proposition 90 - Senior Assessments Article 69.5 of the Revenue & Taxation Code
Proposition 218 - 2/3 Vote on Taxes Articles XIIIC and XIIID, State Constitution
Proposition 39 - 55% School Vote Article XVI, section 18, State Constitution
Senate Bill 1122 SB 1122
Disclosure Legislation
 
Code Citation
Primary Disclosure Requirement Civil Code § 1102.6b
Notice of Special Tax Form Government Code § 53340.2
1915 Act Disclosure Government Code § 53754
 
Mello-Roos Authorization
 
Code Citation
Mello-Roos Community Facilities Act of 1982 Government Code § 53311-53317.5
  •  CFD Establishment Government Code § 53318-53329.5
  •  CFD Disclosure Requirement Civil Code § 1102.6b
  •  Notice of Special Tax Form Government Code § 53340.2
Marks-Roos Local Bond Pooling Act of 1985 Government Code § 6584-6599.1
 
Special Assessment Authorization
 
Code Citation
Park and Playground Act of 1909 Government Code § 38000
Assessment District Laws  
  •  Improvement Act of 1911 Streets and Highways Code § 5000
  •  Municipal Improvement Act of 1913 Streets and Highways Code § 10000
  •  Improvement Act of 1915 Streets and Highways Code § 8500
  •  1915 Act Disclosure Government Code § 53754
Municipal Lighting and Maintenance District Act of 1927 Streets and Highways Code § 18600
Street Lighting Act of 1919 Streets and Highways Code § 18000
Street Lighting Act of 1931 Streets and Highways Code § 18300
Tree Planting Act of 1931 Streets and Highways Code § 22000
Vehicle Parking District Law of 1943 Streets and Highways Code § 31500
Parking District Law of 1951 Streets and Highways Code § 35100
Pedestrian Mall Law of 1960 Streets and Highways Code § 11000
Landscape and Lighting Assessment Act of 1972 Streets and Highways Code § 22500
Benefit Assessment Act of 1982 Government Code § 54703
Southern Cal. Rapid Transit District Public Utilities § 33000
Mosquito (Vector) Abatement Districts Health and Safety Code § 2200
Community Rehabilitation District Law of 1985 Government Code § 53370
Parking and Business Improvement Area Law of 1989 Streets and Highways Code § 36500
Fire Suppression Assessments Government Code § 50078
Community Services District Law Government Code § 61710
Habitat Maintenance Districs Government Code § 50060
County Sanitation District Act Health and Safety Code § 4700
Property & Business Improvement District Law of 1994 Streets and Highways Code § 36600
Cemetery District Law Health and Safety Code § 8890
Sanitary District Act of 1923 Health and Safety Code § 6400
Uniform Procedures Standby Charge Procedures Act Government Code § 54984
 
For more information about these laws, see our Fact Sheets section.