Section 43043 Of Chapter 15. Voter-approved Special Taxes For New School Facilities From California Education Code >> Division 3. >> Title 2. >> Part 24. >> Chapter 15.
43043
. If a final building permit is issued and the special tax for
new school facilities construction has not been paid, the governing
board of the district may, after appropriate notice that such tax is
due and owing and after a hearing, with notice, on the issue,
determine that the amount of the unpaid special tax constitutes a
lien on each lot or parcel of land for which a final building permit
has been issued and that such amount is now due and owing by the
owner of such lot or parcel, as specified on the last equalized
assessment roll.