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HomeGovernment CodeCh. 2Art. 3§ 64636 Tax Challenge Deadline Rules

§ 64636 Tax Challenge Deadline Rules

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 64636 Tax Challenge Deadline Rules

Key Takeaways

  • •If you want to challenge a new tax, fee, or bond, you have to do it within 60 days after it's approved.
  • •After 60 days, you can't challenge it anymore—it becomes final and can't be questioned.
  • •This rule applies to things like local taxes, fees, or bonds approved by a vote or a government decision.

Example

Your city votes to add a new 1% sales tax to pay for better schools.

If you think this new tax is unfair, you have 60 days from the vote date to file a lawsuit. If you wait longer than 60 days, you can't challenge it, and the tax stays forever.

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

Official Source
View on CA.gov

§ 64636 Tax Challenge Deadline Rules

Any action to determine the validity or adoption of any tax, fee, or other charge provided for in, or the validity of bonds issued pursuant to, this title, or any of the proceedings, contracts, agreements, or other arrangements or matters entered into, shall be commenced within 60 days from the date of the election or the adoption of the resolution approving such matters, as applicable, pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure. After that date, the adoption of such tax, fee, or other charge, the issuance of the bonds, and all proceedings in relation thereto, shall be held valid and incontestable in every respect. (Amended by Stats. 2020, Ch. 370, Sec. 165. (SB 1371) Effective January 1, 2021.)

Last verified: January 22, 2026

Key Terms

adoptionresolutioncontractagreementelectionvaliditycivil procedureissuance

Related Statutes

  • § 53398.7 Bond Issuance Validity Challenges
  • § 53589.5 Refunding Bond Validation Actions
  • § 53982 Challenging Local Financing Actions
  • § 54387 Bond Issuance Authorization Process
  • § 54702.15 Bond Issuance Validation Actions

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 64636.
View Official Source