§ 27259 Excluded Land Tax Liability

Public Utilities Code·California

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Key Takeaways

•If land is removed from a special district, it’s no longer part of that district.
•The land still has to pay any taxes or fees that were already charged before it was removed.
•The land also still has to pay for any bonds (like loans for big projects) that were already in place.

Example

A farm is part of a water district that charges fees for irrigation. The farm gets removed from the district.

Even though the farm is no longer in the district, it still has to pay any old water fees or loans the district had before the farm left.

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

Official Source

View on CA.gov

§ 27259 Excluded Land Tax Liability

From and after the making of the order of exclusion and the record thereof the lands excluded are no longer included in the district. The order of exclusion does not invalidate in any manner any taxes or assessments theretofore levied or assessed against the lands excluded nor relieve the property excluded from any outstanding bonds which are a lien thereon at the time of exclusion, nor from any taxes to pay the principal or interest thereof. (Added by Stats. 1955, Ch. 1036.)

Last verified: January 23, 2026

Key Terms

order of exclusion lands excluded outstanding bonds taxes or assessments

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 27259.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References