{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2215","citation":"Rev. & Tax. Code, § 2215","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 3. Reimbursement for Costs Mandated by the State [2201. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3"},{"name":"ARTICLE 1. Definitions [2201. - 2216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-3/article-1"}],"history":"Amended by Stats. 2006, Ch. 643, Sec. 32.   Effective January 1, 2007.","effective":"2007-01-01","html":"<p>“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 <a href=\"/rtc/95\">95</a>) 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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-2215","source":"California Legislative Information bulk export (pubinfo)"}