{"data":{"id":"us-ca/gov-971","jurisdiction":"us-ca","citation":"GOV § 971","heading":"","body":"(a) As used in this section:\n(1) “Judgment resulting from a discretionary act” means a judgment arising from a liability which the local public entity has discretion to incur or not to incur and includes a judgment rendered in an eminent domain proceeding and a judgment requiring specific performance of a contractual obligation or awarding damages for failure to perform a contractual obligation.\n(2) “Judgment resulting from a nondiscretionary act” means a judgment other than one described in paragraph (1) and includes a judgment founded upon tort or inverse condemnation liability.\n(b) Any limitation on the amount of taxes, assessments or rates and charges that may be levied or collected by a local public entity, and any limitation on the amount of appropriations and payments that may be made by a local public entity, and any limitation on the amount of liability or indebtedness that may be incurred by a local public entity, contained in any other statute or in any charter or ordinance:\n(1) Applies to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a discretionary act.\n(2) Does not apply to the taxes, assessments, rates and charges or appropriations levied, collected or made to pay pursuant to this article a judgment resulting from a nondiscretionary act.\n(c) For the purposes of Section 2271 of the Revenue and Taxation Code, taxes levied to pay pursuant to this article a judgment resulting from a nondiscretionary act are levied to pay costs mandated by the courts.","path":["Government Code - GOV","TITLE 1. GENERAL [100. - 7931.000.]","DIVISION 3.6. CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES [810. - 998.3.]","PART 5. PAYMENT OF CLAIMS AND JUDGMENTS [965. - 985.]","CHAPTER 2. Payment of Judgments Against Local Public Entities [970. - 978.8.]","ARTICLE 1. General [970. - 971.2.]"],"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":"676c6e207d0c8e251fe354cc4bab1722ac4e68173b7e0b67929f6ee13ad8ab3e","source_id":"us-ca","stale":false,"prev":"us-ca/gov-970.8","next":"us-ca/gov-971.2"},"notice":"GroundRules: Original legal text. Not legal advice."}