Jurris.COM

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.