§ 27284 Exclusion Order Tax Liability

• •If a piece of land is removed from a special tax area, old taxes or fees already charged on that land still must be paid.
• •The land still has to pay for any bonds (like loans for public projects) that were tied to it before it was removed.
• •Even after the land is excluded, taxes to pay back those bonds (including interest) are still due.

A farm was part of a special district that built new roads using bonds. Later, the farm was removed from the district.

The farm still has to pay the old taxes for the roads and any money owed from the bonds, even though it’s no longer in the district.