Water Code - WAT
DIVISION 12. COUNTY WATER DISTRICTS [30000 - 33901]
( Division 12 added by Stats. 1949, Ch. 274. ) PART 7. TAXES [31650 - 31822]
( Part 7 added by Stats. 1949, Ch. 274. ) CHAPTER 1. General Provisions [31650 - 31680]
( Chapter 1 added by Stats. 1949, Ch. 274. ) ARTICLE 1. In General [31650 - 31653]
( Article 1 added by Stats. 1949, Ch. 274. ) 31653.
A district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.
(Added by Stats. 1991, Ch. 70, Sec. 14.)