Art. XIII D, § 1

Scope of the assessment and fee article

Structure Taxes, Money & Commerce Art. XIII D · Assessment and Property-Related Fee Reform

Official text rightpowerlimitif conditionlegal term

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 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 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.

History: Sec. 1 added Nov. 5, 1996, by Prop. 218. Initiative measure.

Simplified explanation

This article applies to all assessments, fees and charges, whether imposed under state statute or local charter authority. Nothing in it or in Article XIII C gives any agency new authority to tax, or affects existing laws on development fees or timber yield taxes.