Revenue and Taxation Code section 2206.5

“Costs mandated by the voters” means any increased costs expressly mandated upon a local agency or school district after September 2, 1975, by any statute or any amendment to the State Constitution adopted or enacted pursuant to the approval of a statewide ballot measure by the voters. “Costs mandated by the voters” does not include costs which are specifically reimbursed or funded by the terms of such ballot measure.

Source: Section 2206.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2206.­5.­ (updated Jan. 1, 1978; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 2206.5's source at ca​.gov