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HomePublic Utilities CodeDiv. 11Ch. 4Art. 11§ 120487 Tax Bond Validity Deadline

§ 120487 Tax Bond Validity Deadline

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

§ 120487 Tax Bond Validity Deadline

Key Takeaways

  • •If someone wants to challenge a new local sales tax or the bonds (money borrowed) tied to it, they have to do it within 6 months after the vote approves it.
  • •After 6 months, no one can question or fight the tax or the bonds anymore—they become permanent and legal.
  • •This rule is about making sure decisions on taxes and borrowing money aren’t dragged out forever.

Example

A city votes to add a 1% sales tax to pay for new parks, and they plan to borrow money (bonds) to start building right away.

If a group of people don’t like the tax, they have 6 months after the vote to take it to court. If they wait 7 months, they can’t challenge it anymore—even if they think it’s unfair. The tax and the borrowing are locked in.

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

Official Source
View on CA.gov

§ 120487 Tax Bond Validity Deadline

Any action or proceeding wherein the validity of the adoption of the retail transactions and use tax ordinance provided for in this article or the issuance of any bonds thereunder or any of the proceedings in relation thereto is contested, questioned, or denied, shall be commenced within six months from the date of the election at which the ordinance is approved; otherwise, the bonds and all proceedings in relation thereto, including the adoption and approval of the ordinance, shall be held to be valid and in every respect legal and incontestable. (Added by Stats. 2017, Ch. 658, Sec. 7. (AB 805) Effective January 1, 2018.)

Last verified: January 23, 2026

Key Terms

retail transactions and use tax ordinancebondssix monthselectionvalid and in every respect legal and incontestable

Related Statutes

  • § 125487 Retail Tax Ordinance Challenge Deadline
  • § 131122 Bond Validity Challenge Deadline
  • § 120482 County Election Procedures
  • § 120486 Bond Authorization For Tax Revenue
  • § 30970 Improvement District Bond Challenges

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 120487.
View Official Source