California Government Code

§ 50079

GOV § 50079 Effective Jan 1, 2019Div. 1 · Title 5 · Part 1 · Ch. 1 · Art. 3.8

Statute text

(a)Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.

(b)(1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that unimproved property may be taxed at a lower rate than improved property. “Qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:

(A)Persons who are 65 years of age or older.

…

Legislative history

Repealed and added by Stats. 2018, Ch. 391, Sec. 2.5. (AB 2458) Effective January 1, 2019. Section operative January 1, 2020, by its own provisions.