{"data":{"id":"us-ca/gov-53325.3","jurisdiction":"us-ca","citation":"GOV § 53325.3","heading":"","body":"A tax imposed pursuant to this chapter is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this chapter may be on or based on a benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or some other reasonable basis as determined by the legislative body.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","CHAPTER 2.5. The Mello-Roos Community Facilities Act of 1982 [53311. - 53368.3.]","ARTICLE 2. Proceedings to Create a Community Facilities District [53318. - 53329.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f2909e7cd91335ba3d946832e45761550ac897698058ed3caee96a9c236a3a27","source_id":"us-ca","stale":false,"prev":"us-ca/gov-53325.1","next":"us-ca/gov-53325.5"},"notice":"GroundRules: Original legal text. Not legal advice."}