Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

Chapter 3. Reimbursement for Costs Mandated by the State

Article 1. Definitions

Section 2215

2215. "Special district." "Special district" means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. "Special district" includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any other zone or area, formed for the purpose of designating an area within which a property tax rate will be levied to pay for a service or improvement benefiting that area. "Special district" does not include a city, a county, a school district or a community college district. "Special district" does not include any agency which is not authorized by statute to levy a property tax rate or receive an allocation of property tax revenues. However, for the purpose of the allocation of property taxes pursuant to Chapter 6 (commencing with Section 95) of Part 0.5, and notwithstanding Section 2237, any special district authorized to levy a property tax or receive an allocation of property tax by the statute under which the district was formed shall be considered a special district.

History.—Stats. 1975, Ch. 486, p. 998, in effect September 2, 1975, added the fourth sentence. Stats. 1980, Ch. 801, in effect July 28, 1980, added the fifth sentence. Stats. 2006, Ch. 643 (SB 1196), in effect January 1, 2007, added "or receive an allocation of property tax revenues" after "property tax rate" in the fourth sentence and added "or receive an allocation of property tax" after "a property tax" in the fifth sentence.

Note.—Section 18 of Stats. 1980, Ch. 801, provided no payment by state to local governments because of this act, however, a local agency or school district may pursue other remedies to obtain reimbursement.