GroundRules
GOV § 61121
Where this section sits in the code
- Government Code - GOV
- TITLE 6. DISTRICTS [58000. - 62464.]
- DIVISION 3. COMMUNITY SERVICES DISTRICTS [61000. - 61250.]
- PART 3. PURPOSES, SERVICES, AND FACILITIES [61100. - 61226.5.]
- CHAPTER 3. Alternative Revenues [61120. - 61124.]
A district may levy special taxes pursuant to:
(a) Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.
(b) The Mello-Roos Community Facilities Act of 1982, Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5.
Collected 2026-09-14T05:56:33Z. Source file · JSON