Health and Safety Code section 9081

A district may levy special taxes pursuant to either of the following:

(a)

Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. 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 of the Government Code.

Source: Section 9081, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=HSC§ionNum=9081.­ (updated Jan. 1, 2004; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 9081's source at ca​.gov