Public Resources Code - PRC
DIVISION 5. PARKS AND MONUMENTS [5001 - 5877]
( Division 5 added by Stats. 1939, Ch. 94. ) CHAPTER 3. Districts [5500 - 5595]
( Chapter 3 added by Stats. 1939, Ch. 94. ) ARTICLE 3. Regional Park, Park and Open-Space, and Open-Space Districts [5500 - 5595]
( Heading of Article 3 amended by Stats. 1975, Ch. 813. ) 5566.
It is the intent of the Legislature to provide a district with authority to impose special taxes. A district may impose special taxes pursuant to the procedures set forth in Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. In exercising that authority, a district may establish a zone or zones and a rate of tax for each zone, which is to be applied uniformly to all taxpayers within the zone. All revenue from a tax levied in a zone shall be expended in connection with land and facilities that are located in that zone, including a reasonable amount thereof allocated for general administrative
expenses of the district.
(Amended by Stats. 1989, Ch. 205, Sec. 1.)