On or after January 1, 2001, any local special tax measure that is subject to voter approval that would provide for the imposition of a special tax by a local agency shall provide accountability measures that include, but are not limited to, all of the following: (a) A statement indicating the specific purposes of the special tax. (b) A requirement that the proceeds be applied only to the specific purposes identified pursuant to subdivision (a). (c) The creation of an account into which the proceeds shall be deposited. (d) An annual report pursuant to Section 50075.3.
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