{"code":"HSC","codeName":"Health and Safety Code","section":"9081","citation":"Health & Saf. Code, § 9081","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 8. CEMETERIES [8100. - 9703.]","url":"https://blackletter.si/health-and-safety-code/division-8"},{"name":"PART 4. PUBLIC CEMETERY DISTRICTS [9000. - 9093.]","url":"https://blackletter.si/health-and-safety-code/division-8/part-4"},{"name":"CHAPTER 7. Alternative Revenues [9080. - 9083.]","url":"https://blackletter.si/health-and-safety-code/division-8/part-4/chapter-7"}],"history":"Added by Stats. 2003, Ch. 57, Sec. 5.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>A district may levy special taxes pursuant to either of the following:</p><p>(a) Article 3.5 (commencing with Section <a href=\"/hsc/50075\">50075</a>) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. 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 53311) of Part 1 of Division 2 of Title 5 of the Government Code. </p>","text":"A district may levy special taxes pursuant to either of the following: (a) Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. 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 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/health-and-safety-code/alternative-revenues-9081","source":"California Legislative Information bulk export (pubinfo)"}