All taxes are either special taxes or general taxes. General taxes are taxes imposed for general governmental purposes. Special taxes are taxes imposed for specific purposes.
Cal. Gov. Code § 53721
Voter Approval of Taxes
Applied in 5 court decisions — leading case 25 Cal. 4th 809 - Howard Jarvis Taxpayers Ass'n v. City of La Habra (2001)
Most recently applied in Johnson v. Cnty. of Mendocino (August 2018)
Added November 4, 1986, by initiative Proposition 62.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.