Section 61121 Of Chapter 3. Alternative Revenues From California Government Code >> Division 3. >> Title 6. >> Part 3. >> Chapter 3.
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.