As used in this article, “eligible special district” means a special district, subsidiary district, or multicounty special district which, during the three fiscal years prior to the 1978-79 fiscal year, received, on the average, more than 50 percent of its total revenue directly or indirectly from property tax and performs any of the following activities: cemetery, flood control, library, pest abatement, park and recreation, or garbage disposal pursuant to Chapter 1 (commencing with Section 4100) of Part 2 of Division 5 of the Health and Safety Code. Total revenue shall not include state or federal funds received in the three fiscal years prior to the 1978-79 fiscal year for any purpose, except capital outlay.

(Added by Stats. 1979, Ch. 12.)

Terms Used In California Government Code 16279.3

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Special district: includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any other zone or area formed for the purpose of designating an area within which a property tax rate will be levied to pay for a service or improvement benefitting that area. See California Government Code 16271
  • State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
  • Subsidiary district: means a special district in which the city council of a city has been empowered to act as ex officio members of the board of directors of such district and either:

    California Government Code 16271

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