Code Section Group

Government Code - GOV

TITLE 5. LOCAL AGENCIES [50001 - 57607]

  ( Title 5 added by Stats. 1949, Ch. 81. )

DIVISION 1. CITIES AND COUNTIES [50001 - 52203]

  ( Division 1 added by Stats. 1949, Ch. 81. )

PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES [50001 - 51298.5]

  ( Part 1 added by Stats. 1949, Ch. 81. )

CHAPTER 1. General [50001 - 50290]

  ( Chapter 1 added by Stats. 1949, Ch. 81. )

ARTICLE 3.8. School Districts [50079.1 - 50079.6]
  ( Article 3.8 added by Stats. 1987, Ch. 100, Sec. 1. )

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.

(Added by Stats. 1991, Ch. 70, Sec. 1.)

50079.2.
  

Notwithstanding any other law, when any school district in the County of Santa Barbara is in any manner merged with one or more school districts so as to form a single district pursuant to subdivision (b) of Section 35542 of the Education Code, the district so formed may continue to impose any qualified special taxes imposed in any former district as defined by Section 35516 of the Education Code, provided that the revenues derived from those qualified special taxes remain segregated on a geographical basis conforming to the former boundaries of the school districts prior to unification.

(Added by Stats. 2011, Ch. 276, Sec. 2. (AB 504) Effective January 1, 2012.)

50079.3.
  

Notwithstanding any other law, the Santa Barbara Unified School District may impose a special tax in compliance with Article 3.5 (commencing with Section 50075) within the boundaries of the former Santa Barbara Elementary School District upon approval of the voters within the boundaries of the former Santa Barbara Elementary School District. The district shall segregate revenues from any tax levied under this section into a separate account, and shall use revenues from that account solely for specific purposes within the boundaries of the former Santa Barbara Elementary School District.

(Added by Stats. 2011, Ch. 276, Sec. 3. (AB 504) Effective January 1, 2012.)

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.

(Added by Stats. 1988, Ch. 1365, Sec. 3.)

50079.6.
  

(a) In addition to those persons described in subparagraphs (A) to (C), inclusive, of paragraph (1) of subdivision (b) of Section 50079, a qualified special tax imposed by the Davis Joint Unified School District in accordance with Section 50079 may provide an exemption for teachers and other employees of the school district for their principal place of residence located within the jurisdictional boundaries of the school district.

(b) Any exemption granted pursuant to subdivision (a) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.

(c) This section shall become inoperative on January 1, 2021.

(d) Notwithstanding subdivision (c), or any other law, any exemption allowed pursuant to this section shall remain in effect for the duration of the period for which the tax is imposed.

(e) Nothing in this section shall be construed to prohibit or limit the Davis Joint Unified School District from imposing, or continuing to impose, a qualified special tax authorized by Section 50079.

(Added by Stats. 2018, Ch. 604, Sec. 1. (SB 958) Effective January 1, 2019. Section inoperative January 1, 2021, by its own provisions.)

GOVGovernment Code - GOV