Cal. Government Code - GOV § 54703. Section 54703.
This chapter shall be known and may be cited as the Benefit Assessment Act of 1982.
ARTICLE 1. General Provisions [54703. - 54703.5.]
Cal. Government Code - GOV 1.
in effectCal. Government Code - GOV § 54703.1. Section 54703.1.
The Legislature finds and declares that it is in the public interest to allow local agencies to finance property related services through the imposition of an assessment upon the property which benefits from those services.
The Legislature also finds and declares that assessments imposed for the purpose of providing services which benefit individual properties are not taxes for the general benefit of the governmental entity, but are assessments for services which confer special benefits upon the properties to which the services are provided.
Cal. Government Code - GOV § 54703.3. Section 54703.3.
The purpose of this chapter is to recodify and supplant previously enacted provisions of law which authorize the imposition of benefit assessments and to provide a uniform procedure for the enactment of benefit assessments for services by local jurisdictions.
Cal. Government Code - GOV § 54703.5. Section 54703.5.
An assessment levied pursuant to this chapter is not subject to the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800) of the Streets and Highways Code).
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026