ARTICLE 3.6. Public Library Special Taxes [53717. - 53717.6.]

Cal. Government Code - GOV 3.6.

in effect

Cal. Government Code - GOV § 53717. Section 53717.

(a) Pursuant to Section 4 of Article XIII A of the California Constitution and Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1, and consistent with Article 3.7 (commencing with Section 53720), any city, county, city or county, or library district may impose special taxes for the purpose of providing public library facilities and services as described in Chapter 1.5 (commencing with Section 18010) of Part 11 of the Education Code. (b) As used in this section, “special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the city, county, city and county, or library district.

Cal. Government Code - GOV § 53717.2. Section 53717.2.

A tax imposed pursuant to this article is a special tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property. However, a special tax levied pursuant to this article may be on or based on benefit received by parcels of real property, the cost of making facilities or authorized services available to each parcel, or other reasonable basis as determined by the city, county, city or county, or library district. A special tax apportioned on any of these bases shall not be construed to be on or based upon the ownership of real property.

Cal. Government Code - GOV § 53717.4. Section 53717.4.

This article does not apply to any special tax or other charge imposed under Chapter 2.5 (commencing with Section 53311).

Cal. Government Code - GOV § 53717.6. Section 53717.6.

This article does not apply to any special tax imposed prior to the effective date of this article.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026