{"code":"GOV","codeName":"Government Code","section":"61121","citation":"Gov. Code, § 61121","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 6. DISTRICTS [58000. - 62464.]","url":"https://blackletter.si/government-code/title-6"},{"name":"DIVISION 3. COMMUNITY SERVICES DISTRICTS [61000. - 61250.]","url":"https://blackletter.si/government-code/title-6/division-3"},{"name":"PART 3. PURPOSES, SERVICES, AND FACILITIES [61100. - 61226.5.]","url":"https://blackletter.si/government-code/title-6/division-3/part-3"},{"name":"CHAPTER 3. Alternative Revenues [61120. - 61124.]","url":"https://blackletter.si/government-code/title-6/division-3/part-3/chapter-3"}],"history":"Repealed and added by Stats. 2005, Ch. 249, Sec. 3.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>A district may levy special taxes pursuant to:</p><p>(a) Article 3.5 (commencing with Section <a href=\"/gov/50075\">50075</a>) 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.</p><p>(b) The Mello-Roos Community Facilities Act of 1982, Chapter 2.5 (commencing with Section <a href=\"/gov/53311\">53311</a>) of Part 1 of Division 2 of Title 5.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/government-code/alternative-revenues-61121","source":"California Legislative Information bulk export (pubinfo)"}