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Earlier editions: 2020-112018-11

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

§ 61121

California Government Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Repealed and added by Stats. 2005, Ch. 249, Sec. 3. Effective January 1, 2006.)

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