The Proposition 218 requirement for public elections regarding property-based taxes does not apply to areas annexed into a jurisdiction that already has such taxes, according to an Attorney General's opinion. The opinion issued in October by Deputy Attorney General Gregory Gonot says that a Local Agency Formation Commission may require that taxes levied by the jurisdiction be imposed on the newly annexed parcels, even though those landowners did not vote on the taxes. The proposition was not intended to apply to LAFCO proceedings, he concluded. To read otherwise would create "an administrative imbroglio." Landowners who dislike the taxes may reject the annexation proposal, Gonot concluded in opinion No. 99-602.