Government 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.

Source: Section 61121, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=61121.­ (updated Jan. 1, 2006; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 61121's source at ca​.gov