(a)No tax, assessment, fee, or charge shall be assessed by any agency upon any parcel of property or upon any person as an incident of property ownership except:(1) The ad valorem property tax imposed pursuant to Article XIII and Article XIIIA.(2) Any special tax receiving a two-thirds vote pursuant to Section 4 of Article XIIIA.(3) Assessments as provided by this article.(4) Fees or charges for property related services as provided by this article.(b) For purposes of this article, fees for the provision of electrical or gas service shall not be deemed charges or fees imposed as an incident of property ownership. Cal. Const. art. XIIID § 3