Section 53728 Of Article 3.7. Voter Approval Of Taxes From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 3.7.
53728
. If any local government or district imposes any tax without
complying with the requirements of this Article, or in excess of its
authority as clarified by Section 53727, whether or not any provision
of Section 53727 is held not applicable to such jurisdiction, the
amount of property tax revenue allocated to the jurisdiction pursuant
to Chapter 6 of part 0.5 of Division 1 of the Revenue and Taxation
Code (commencing with Section 95) shall be reduced by one dollar ($1.
00) for each one dollar ($1.00) of revenue attributable to such tax
for each year that the tax is collected. Nothing in this section
shall impair the right of any citizen or taxpayer to maintain any
action to invalidate any tax imposed in violation of this Article.