§ 101340 Special Assessment Tax Rules

Health and Safety Code·California

AI SummaryVerified

This law says that any rules used for county taxes also apply to special charges (called assessments) that the county makes under this article and Article 4.

Key Takeaways

•County tax rules cover special assessments too.
•The same steps for billing, collecting, and enforcing apply.
•It works for any assessment made under this article or Article 4.

Example

The county decides to charge homeowners a special fee to fix a local road.

Because of this law, the county must follow the same steps for billing, collecting, and enforcing payment that it uses for regular county taxes.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 101340 Special Assessment Tax Rules

All laws applicable to the levy, collection, and enforcement of county taxes are applicable to special assessments made pursuant to this article and Article 4. (Added by Stats. 1995, Ch. 415, Sec. 3. Effective January 1, 1996.)

Last verified: January 11, 2026

Key Terms

levy collection enforcement county taxes special assessments

References

Official text at leginfo.legislature.ca.gov
California Legislature. Health and Safety Code. Section 101340.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References