No local government or district may impose any special tax unless and until such special tax is submitted to the electorate of the local government, or district and approved by a two-thirds vote of the voters voting in an election on the issue.
Cal. Gov. Code § 53722
Voter Approval of Taxes
Applied in 6 court decisions — leading case 3 Cal. 5th 924 - California Cannabis Coalition v. City of Upland (2017)
Most recently applied in 6 Cal. 5th 1 - Citizens for Fair REU Rates v. City of Redding (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.