EDC §43041: (a) The provisions of this chapter shall govern the collection of special taxes which satisfy all the following requirements: (1) The special tax has been approved, pursuant to Section 4 of Article XI

(a) The provisions of this chapter shall govern the collection of special taxes which satisfy all the following requirements: (1) The special tax has been approved, pursuant to Section 4 of Article XIII A of the California Constitution, by two-thirds of the voters of the school district voting upon the proposition to authorize the governing board of the school district to levy the special tax. (2) The special tax is levied against applicants for final building permits which authorize new construction within the school district. (3) The proceeds of the special taxes are used for new school facilities. (b) The sole purpose of this chapter is to govern the collection of legally imposed taxes. This chapter shall not be construed to grant, deny, extinguish, or recognize the authority to impose any tax, or to determine otherwise, expressly or impliedly, the legality of the imposition of any tax or to determine the character of any levy as a special tax or fee.