2010 California Code
Government Code
Article 3.8. School Districts

50079.  (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 "qualified special
taxes" may include taxes that provide for an exemption from those
taxes for taxpayers 65 years of age or older or for persons receiving
Supplemental Security Income for a disability, regardless of age.
   (2) "Qualified special taxes" do not include special taxes imposed
on a particular class of property or taxpayers.



50079.1.  A community college district may impose a special tax
pursuant to Article 3.5 (commencing with Section 50075). The special
taxes shall be applied uniformly to all taxpayers or real property
within the district, except that unimproved property may be taxed at
a lower rate than improved property.



50079.5.  This article shall not be construed to affect the
authority of any community facilities district to levy any special
tax or other charge under Chapter 2.5 (commencing with Section 53311)
of Division 2.