{"code":"PRC","codeName":"Public Resources Code","section":"5789.1","citation":"Pub. Resources Code, § 5789.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 5. PARKS AND MONUMENTS [5001. - 5877.]","url":"https://blackletter.si/public-resources-code/division-5"},{"name":"CHAPTER 4. Recreation and Park Districts [5780. - 5796.20.]","url":"https://blackletter.si/public-resources-code/division-5/chapter-4"},{"name":"ARTICLE 10. Alternative Revenues [5789. - 5789.5.]","url":"https://blackletter.si/public-resources-code/division-5/chapter-4/article-10"}],"history":"Added by Stats. 2001, Ch. 15, Sec. 4.   Effective January 1, 2002.","effective":"2002-01-01","html":"<p>A district may levy special taxes pursuant to:</p><p>(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.</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: (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/public-resources-code/alternative-revenues-5789-1","source":"California Legislative Information bulk export (pubinfo)"}