§ 27302 Excluded Land Tax Liability

Public Utilities Code·California

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Key Takeaways

•If land is removed from a special district, it’s no longer part of that district.
•Old taxes or fees on that land still have to be paid, even after it’s removed.
•The land still has to pay for any bonds (like loans) it owed before being removed.

Example

A farm is taken out of a water district that helps with irrigation.

The farm no longer gets water help from the district, but it still has to pay any old water bills or loans it owed before leaving.

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

Official Source

View on CA.gov

§ 27302 Excluded Land Tax Liability

Subsequent to the making and recording of the order of exclusion, the lands excluded shall no longer be a part of the district. The order of exclusion does not invalidate, in any manner, taxes or assessments previously levied or assessed against the lands excluded, nor relieve the property excluded from any outstanding bonds which are a lien upon the excluded property at the time of exclusion or from any taxes imposed to pay the principal or interest on the bonds. (Added by Stats. 1959, Ch. 116.)

Last verified: January 23, 2026

Key Terms

order of exclusion lands excluded outstanding bonds taxes or assessments

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 27302.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References