SECTIONS 50079-50079.5

50079.  (a) Subject to Section 4 of Article XIII A of the CaliforniaConstitution, any school district may impose qualified special taxeswithin the district pursuant to the procedures established inArticle 3.5 (commencing with Section 50075) and any other applicableprocedures provided by law. (b) (1) As used in this section, "qualified special taxes" meansspecial taxes that apply uniformly to all taxpayers or all realproperty within the school district, except that "qualified specialtaxes" may include taxes that provide for an exemption from thosetaxes for taxpayers 65 years of age or older or for persons receivingSupplemental Security Income for a disability, regardless of age. (2) "Qualified special taxes" do not include special taxes imposedon a particular class of property or taxpayers.50079.1.  A community college district may impose a special taxpursuant to Article 3.5 (commencing with Section 50075). The specialtaxes shall be applied uniformly to all taxpayers or real propertywithin the district, except that unimproved property may be taxed ata lower rate than improved property.50079.5.  This article shall not be construed to affect theauthority of any community facilities district to levy any specialtax or other charge under Chapter 2.5 (commencing with Section 53311)of Division 2.