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*

Section 50075.5

50075.5. Definition of local agency and special district. As used in this article:

(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.