Art. XIII A, § 4
Local special taxes by two-thirds vote
Power
Taxes, Money & Commerce
Art. XIII A · Tax Limitation
Official text rightpowerlimitif conditionlegal term
Cities, Counties and special districts, by a two-thirds vote of the qualified of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.
History: Sec. 4 added June 6, 1978, by Prop. 13. Initiative measure.
Simplified explanation
Cities, counties and special districts may impose special taxes by a two-thirds vote of their qualified electors, except ad valorem taxes on real property or transaction or sales taxes on the sale of real property.