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HomePublic Utilities CodeDiv. 11.5Ch. 4Art. 9§ 125487 Retail Tax Ordinance Challenge Deadline

§ 125487 Retail Tax Ordinance Challenge Deadline

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

§ 125487 Retail Tax Ordinance Challenge 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 that approved it.
  • •After 6 months, no one can question whether the tax or the bonds are legal—they become final and unchangeable.
  • •This rule is about making sure decisions on taxes and borrowed money aren’t dragged out in court forever.

Example

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

If a group of people in the city think the tax or the borrowing is unfair, they have to sue within 6 months of the vote. If they wait 7 months, they can’t challenge it anymore—even if they really don’t like it.

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

Official Source
View on CA.gov

§ 125487 Retail Tax Ordinance Challenge 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. 10. (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

  • § 120487 Tax Bond Validity Deadline
  • § 131122 Bond Validity Challenge Deadline
  • § 120471 Public Bond Investment Rules
  • § 120472 Board Investment Reinvestment Authority
  • § 120473 Bond Sale Proceeds Use

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 125487.
View Official Source