Streets and Highways Code section 11804

The legislative body may levy and collect in any year upon and against all of the taxable land and improvements within the district a special ad valorem assessment sufficient to raise a sum of money not exceeding the net amount determined pursuant to Section 11803 but the rate of assessment in any one year shall not exceed fifty cents ($0.50) on each one hundred dollars ($100) assessed value as shown on the assessment roll used by the city for city taxation.

Source: Section 11804, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=SHC§ionNum=11804.­ (updated Jan. 1, 1965; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 11804's source at ca​.gov