California Code
ARTICLE 3.5 - Voter-Approved Special Taxes
Section 50075.5.

50075.5. As used in this article:

(a) “Local agency” means any county, city, city and county, including a charter city or county, or any special district.

(b) “Special district” means an agency of the state, formed pursuant to general law or a special act, for the performance of governmental or proprietary functions, with limited geographic boundaries, including, but not limited to, a school district and a community college district.

(Added by Stats. 2000, Ch. 535, Sec. 4. Effective January 1, 2001.)