Revenue and Taxation Code section 2216

County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services pursuant to Section 25643 of the Government Code; and county road districts established pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of the Streets and Highways Code, shall be considered “special districts” for all purposes of this chapter.

Source: Section 2216, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2216.­ (updated Jan. 1, 1973; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 2216's source at ca​.gov