SECTIONS 53739 - California Statutes

GOVERNMENT CODE

SECTION 53739

53739. (a) An ordinance or resolution presented for voter approval
pursuant to this article or to Article XIII C or XIII D of the
California Constitution may state a range of rates or amounts. If the
ordinance or resolution is approved by the requisite number of votes
at an election held for that purpose, the governing board of the
adopting local government may thereafter impose the tax, assessment,
or property-related fee or charge at any rate or amount that is less
than or equal to the maximum amount authorized by the voter-approved
ordinance or resolution.
(b) (1) Except as provided in paragraph (2), an ordinance or
resolution presented for voter approval pursuant to Article XIII C or
XIII D of the California Constitution may provide that the tax,
assessment, or property-related fee or charge rates or amounts stated
in that ordinance or resolution may be adjusted for inflation
pursuant to a clearly identified formula stated in that ordinance or
resolution. If an ordinance or resolution described in the preceding
sentence is approved by the requisite number of votes at an election
held for that purpose, the governing board of the adopting local
government may thereafter impose the tax, assessment, or
property-related fee or charge at any rate or amount that is less
than or equal to the inflation-adjusted maximum amount authorized by
the voter-approved ordinance or resolution.
(2) Notwithstanding the authority established in paragraph (1), if
the amount or rate of a tax, assessment, or property-related fee or
charge is determined by using a percentage calculation, the ordinance
imposing the tax, assessment, or property-related fee or charge may
not provide that the percentage will be adjusted for inflation.