No local government, or district, whether or not authorized to levy a property tax, may impose any general tax unless and until such general tax is submitted to the electorate of the local government, or district and approved by a majority vote of the voters voting in an election on the issue.
Cal. Gov. Code § 53723
Voter Approval of Taxes
Applied in 4 court decisions — leading case 25 Cal. 4th 809 - Howard Jarvis Taxpayers Ass'n v. City of La Habra (2001)
Most recently applied in Gonzalez v. City of Norwalk (December 2017)
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.