Section 61121 - Special tax leviesA 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.Added by Stats 2005 ch 249 (SB 135),s 3, eff. 1/1/2006.Repealed by Stats 2005 ch 249 (SB 135),s 2, eff. 1/1/2006.Repealed by Stats 2005 ch 249 (SB 135),s 2, eff. 1/1/2006.