§ 2215. — 2215. (Amended by Stats. 2006, Ch. 643, Sec. 32.)

California § 2215.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 4.: PART 4. LEVY OF TAX
• Ch. 3.: CHAPTER 3. Reimbursement for Costs Mandated by the State
• Art. 1.: ARTICLE 1. Definitions

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.

Legislative History

Amended by Stats. 2006, Ch. 643, Sec. 32. Effective January 1, 2007.