Archive for the 'Assessment Districts' Category

In 1996, the California voters adopted Proposition 218, the Right to Vote on Taxes Act.  Among other things, it requires that a special assessment may only be imposed for a “special benefit” conferred on a property – it cannot be imposed for “general benefits” received by the public at large.  Furthermore, assessments must be formulated [...]

California state law (and the law of most other states) authorizes the establishment of a “Business Improvement District” (BID).  A BID is a district whose boundaries are selected by its organizers that is established by a majority vote of the property owners within the district.  Once a BID is established in conformance with the procedures [...]