Government Code - GOV
TITLE 5. LOCAL AGENCIES [50001 - 57607]
( Title 5 added by Stats. 1949, Ch. 81. ) DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000 - 55821]
( Division 2 added by Stats. 1949, Ch. 81. ) PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000 - 54999.7]
( Part 1 added by Stats. 1949, Ch. 81. ) CHAPTER 4. Financial Affairs [53600 - 53997]
( Chapter 4 added by Stats. 1949, Ch. 81. ) ARTICLE 3.7. Voter Approval of Taxes [53720 - 53730]
( Article 3.7 added November 4, 1986, by initiative Proposition 62. ) 53721.
All taxes are either special taxes or general taxes. General taxes are taxes imposed for general governmental purposes. Special taxes are taxes imposed for specific purposes.
(Added November 4, 1986, by initiative Proposition 62.)