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HomePublic Utilities CodeDiv. 6Ch. 11Art. 2§ 14383 City Tax Liability After Exclusion

§ 14383 City Tax Liability After Exclusion

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 14383 City Tax Liability After Exclusion

Key Takeaways

  • •If a city lets an area leave its control, the city and the area must agree on how to split taxes and debts.
  • •If they can't agree, a court will decide what's fair.
  • •The court uses normal rules for solving disagreements like this.

Example

A neighborhood wants to leave a city to form its own town.

The city and the neighborhood must figure out how much of the city's taxes and debts the neighborhood should pay. If they can't agree, a court will decide for them.

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

Official Source
View on CA.gov

§ 14383 City Tax Liability After Exclusion

If an order of exclusion is granted, the board and the governing body of the city shall by contract provide for the payment by the city of the proportion of the taxes and bonded indebtedness for which the territory excluded is justly liable. If they do not agree, either may petition the superior court in and for the county in which the property is located for a judgment declaring the proportion of the taxes and bonded indebtedness for which the territory excluded is justly liable. The proceeding shall be governed by the provisions of the Code of Civil Procedure relating to declaratory relief. (Enacted by Stats. 1951, Ch. 764.)

Last verified: January 23, 2026

Key Terms

order of exclusiontaxes and bonded indebtednessdeclaratory relief

Related Statutes

  • § 27283 City Tax Liability After Exclusion
  • § 14384 Exclusion Order Tax Liability
  • § 14381 City Annexation Utility Exclusion
  • § 14382 District Exclusion Procedures
  • § 27284 Exclusion Order Tax Liability

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 14383.
View Official Source