Appendix A. Legal References
INSTRUCTIONS
Appendix A provides web links to the California Legislative Information website where statutory and legal references can be found that California local governments may use to incur debt and obtain the funds needed to repay it. There are seven (7) sections related to state constitutional and statutory authority as shown below.
| DEBT TYPE DESCRIPTION (DEBT WATCH) | ABBREVIATION | GUIDE SECTION |
| Assessment Bonds | ASM | 3.3.7 |
| Certificates of Participation/Lease Revenue Bonds | COP/LR | 3.6.3 |
| Commercial Paper | CP | 3.4.3 |
| Conduit Revenue Bonds | CRB | 3.3.9 |
| General Obligation Bonds | GO | 3.3.1, 3.9.1 |
| Limited Tax Obligation Bonds | LTOB | 3.3.7.2 |
| Pension Obligation Bonds | POB | 3.3.2.2 |
| Revenue Bonds | REV | 3.3.6 |
| Sales Tax Revenue Bonds | STR | 3.3.3 |
| Tax Allocation Bonds | TAB | 3.3.7 |
| Tax and Revenue Anticipation Notes | TRNS | 3.3.4 |