§ 43046 Special Tax Lien Hearing

Education Code·California

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Key Takeaways

•The school board will listen to people who don't want to pay a special tax.
•After listening, the school board decides if the unpaid tax and interest become a debt tied to the property.
•This only applies to properties that got a final building permit.

Example

If you build a new house and don't pay a special school tax, the school board will have a meeting to hear why you don't want to pay.

After the meeting, they decide if your unpaid tax becomes a debt on your house. This means if you don't pay, the debt stays with the house even if you sell it.

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

Official Source

View on CA.gov

§ 43046 Special Tax Lien Hearing

(a) At the time, date, and place stated in the notice prescribed by Section 43045, the governing board of the school district shall hear and consider all objections or protests, if any, to the levy of the special tax, as set forth in such notice, and may continue the hearing from time to time. (b) Upon conclusion of the hearing, the governing board shall determine whether the amount of the unpaid tax and the interest thereon constitutes a lien on the parcel or lot for which the final building permit was issued. (Added by Stats. 1980, Ch. 489, Sec. 1. Effective July 13, 1980.)

Last verified: January 23, 2026

Key Terms

special tax governing board lien final building permit

References

Official text at leginfo.legislature.ca.gov
California Legislature. Education Code. Section 43046.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References