2005 California Education Code Sections 15425 Article 13. Maximum Tax for Payment of Bonds

15425.  Notwithstanding any other provision of this chapter, it is
the intent of the Legislature that the rate of taxes levied annually
upon the property in a school facilities improvement district formed
pursuant to subdivision (a) of Section 15301 not be greater than the
rate of the annual special tax levied upon parcels in the same school
district or community college district that are part of a community
facilities district formed pursuant to the Mello-Roos Community
Facilities Act of 1982, as set forth in Chapter 2.5 (commencing with
Section 53311) of Part 1 of Division 2 of Title 5 of the Government
Code.  A determination by the governing board of a school district or
community college district, made at the time bonds are sold pursuant
to this chapter, that the rate of taxes to be levied annually upon
the property in the school facilities improvement district, based
upon tax rate estimates prepared pursuant to Section 9401 of the
Elections Code, does not exceed the rate of the annual special tax
levied upon parcels in the same school district or community college
district that are part of a community facilities district formed
pursuant to the Mello-Roos Community Facilities Act of 1982, shall be
conclusive evidence of compliance with the intent of this section.