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HomePublic Utilities CodeDiv. 6Ch. 8Art. 4§ 13532 Special District Tax Status

§ 13532 Special District Tax Status

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 13532 Special District Tax Status

Key Takeaways

  • •A special district is not its own separate thing.
  • •It is part of a bigger area for tax purposes.
  • •It helps manage taxes in that area.

Example

Your neighborhood has a special district for better schools.

The special district isn't its own town or city. It's just a part of your neighborhood that helps collect and use taxes to improve the schools.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 13532 Special District Tax Status

A special district has no separate corporate existence but shall be deemed to be a taxing subdivision of the district. (Enacted by Stats. 1951, Ch. 764.)

Last verified: January 23, 2026

Key Terms

special districttaxing subdivision

Related Statutes

  • § 13531 Special District Creation Votes
  • § 101315 Bond Refunding Authority
  • § 101316 Refunding Bonds Voter Exemption
  • § 101317 Refunding Bond Issuance Rules
  • § 101318 Refunding Bond Interest Limits

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 13532.
View Official Source