Gov. Code, § 61121 · Chapter 3. Alternative Revenues
Gov. Code, § 61121
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Repealed and added by Stats. 2005, Ch. 249, Sec. 3. Effective January 1, 2006.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=61121.
- Text hash
- sha256 adc906d76d90667b412c087011fee15638f23579b6b0995dbc77ad556f747f7f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, tit. 5, div. 1, pt. 1, ch. 1, art. 3.5Voter-Approved Special TaxesPrinted as Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5
- Gov. Code, tit. 5, div. 2, pt. 1, ch. 2.5The Mello-Roos Community Facilities Act of 1982Printed as Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.