CA Gov't Code Section 61121


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.
Last Updated

Aug. 19, 2023

§ 61121’s source at ca​.gov