Gov. Code, § 62553 · Article 1. Special Taxes
Gov. Code, § 62553
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An authority shall consult with relevant local governments to identify the most efficient and appropriate method of administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2.
(b) The entity charged with administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2 shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(1) Ensure adequate enforcement of the taxes.
(2) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.
Notes and commentary — not statutory text
History
Added by Stats. 2024, Ch. 767, Sec. 1. (SB 440) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=62553.
- Text hash
- sha256 d58eda38c2dcbca88e880f4326e92e047470a8543e2f8bef5845a0f0319b2eda
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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