§ 105309 Zone Funding Tax Limits

This law says that any tax or fee meant just to pay for services in a specific area can only be charged to people inside that area.

Key Takeaways

•Taxes, special taxes, assessments, or fees that are just for services in a zone must stay inside that zone.
•You can't collect those taxes from people who live outside the zone.
•The rule applies to any kind of tax or fee meant for a specific service.

Example

A town creates a special tax to fund a new community pool that will only be built in the downtown district.

Because the tax is only for the downtown pool, the law says only people who live or own property in downtown can be charged that tax; folks in other parts of town can't be made to pay it.

Any taxes, special taxes, assessments, or fees which are intended solely for the support of services within a zone shall be levied, assessed, and collected only within the boundaries of the zone. (Added by Stats. 2002, Ch. 341, Sec. 4. Effective January 1, 2003.)

This law says that any tax or fee meant just to pay for services in a specific area can only be charged to people inside that area.

Key Takeaways

•Taxes, special taxes, assessments, or fees that are just for services in a zone must stay inside that zone.
•You can't collect those taxes from people who live outside the zone.
•The rule applies to any kind of tax or fee meant for a specific service.

Example

A town creates a special tax to fund a new community pool that will only be built in the downtown district.

Because the tax is only for the downtown pool, the law says only people who live or own property in downtown can be charged that tax; folks in other parts of town can't be made to pay it.

Key Takeaways

Example

Key Terms

References

§ 105309 Zone Funding Tax Limits

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References