Is Cal. Rev. & Tax. Code § 2215 — Definitions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2215 — Definitions

Cal. Rev. & Tax. Code § 2215

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2007-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 2215 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“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.