If any local government or district imposes any tax without complying with the requirements of this Article, or in excess of its authority as clarified by Section 53727, whether or not any provision of Section 53727 is held not applicable to such jurisdiction, the amount of property tax revenue allocated to the jurisdiction pursuant to Chapter 6 of part 0.5 of Division 1 of the Revenue and Taxation Code (commencing with Section 95) shall be reduced by one dollar ($1. 00) for each one dollar ($1.00) of revenue attributable to such tax for each year that the tax is collected. Nothing in this section shall impair the right of any citizen or taxpayer to maintain any action to invalidate any tax imposed in violation of this Article.
Cal. Gov. Code § 53728
Voter Approval of Taxes
Applied in 2 court decisions — leading case 25 Cal. 4th 809 - Howard Jarvis Taxpayers Ass'n v. City of La Habra (2001)
Most recently applied in 3 Cal. 5th 924 - California Cannabis Coalition v. City of Upland (August 2017)
Added November 4, 1986, by initiative Proposition 62.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.