{"data":{"id":"us-ca/gov-61121","jurisdiction":"us-ca","citation":"GOV § 61121","heading":"","body":"A district may levy special taxes pursuant to:\n(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.\n(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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"adc906d76d90667b412c087011fee15638f23579b6b0995dbc77ad556f747f7f","source_id":"us-ca","stale":false,"prev":"us-ca/gov-61120","next":"us-ca/gov-61122"},"notice":"GroundRules: Original legal text. Not legal advice."}