{"data":{"id":"us-ca/rtc-2215","jurisdiction":"us-ca","citation":"RTC § 2215","heading":"","body":"“Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special district” includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any other zone or area, formed for the purpose of designating an area within which a property tax rate will be levied to pay for a service or improvement benefiting that area. “Special district” does not include a city, a county, a school district or a community college district. “Special district” does not include any agency which is not authorized by statute to levy a property tax rate or receive an allocation of property tax revenues. However, for the purpose of the allocation of property taxes pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, and notwithstanding Section 2237, any special district authorized to levy a property tax or receive an allocation of property tax by the statute under which the district was formed shall be considered a special district.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 4. LEVY OF TAX [2151. - 2326.]","CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","ARTICLE 1. Definitions [2201. - 2216.]"],"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":"a7be471331f0613b0b44abf49698537490d1b97d95baeacc6797c7bf7a84b0b8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2214","next":"us-ca/rtc-2216"},"notice":"GroundRules: Original legal text. Not legal advice."}