California · Streets and Highways Code - SHC
SHC §1550: (a) A board of supervisors may form special road maintenance districts and levy special taxes for road and highway purposes to this chapter.
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(a) A board of supervisors may form special road maintenance districts and levy special taxes for road and highway purposes to this chapter. (b) Nothing contained in this section shall authorize any property tax for highway purposes to be levied or collected by a county within any city wherein work and improvements upon the streets are done by virtue of any law relating to street work and improvements within such a city.
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