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DIVISION 1. PROPERTY TAXATION 50-5911›PART 4. LEVY OF TAX 2151-2326›CHAPTER 3. Reimbursement for Costs Mandated by the State 2201-2326›ARTICLE 1. Definitions 2201-2216

§ 2216

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

County free libraries established pursuant to Chapter 2 (commencing with Section 27151) of Division 20 of the Education Code; areas receiving county fire protection services pursuant to Section 25643 of the Government Code; and county road districts established pursuant to Chapter 7 (commencing with Section 1550) of Division 2 of the Streets and Highways Code, shall be considered “special districts” for all purposes of this chapter.

(Added by Stats. 1973, Ch. 358.)

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California Revenue and Taxation Code

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