Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Additional Government Code Provisions
Provisions Relating to Voter-Approved Special Taxes
TITLE 5. LOCAL AGENCIES
DIVISION 1. CITIES AND COUNTIES
PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES
Chapter 1. General
Article 3.5. Voter-Approved Special Taxes*
(a) "Local agency" means any county, city, city and county, including a charter city or county, or any special district.
(b) "Special district" means an agency of the state, formed pursuant to general law or a special act, for the performance of governmental or proprietary functions, with limited geographic boundaries, including, but not limited to, a school district and a community college district.
History.—Added by Stats. 2000, Ch. 535 (SB 165), in effect January 1, 2001.
* Article 3.5 was added by Stats. 1979, Ch. 903, in effect September 22, 1979.