DIVISION 8. HARBOR AND PORT DISTRICTS 5800-7340›PART 4. PORT DISTRICTS 6200-6372›CHAPTER 5. Finances and Taxation 6360-6372›ARTICLE 1. Levy, Assessment and Collection of Taxes 6360-6365
§ 6364
California Harbors and Navigation Code · 2020-11 edition · updated 2026-10-04 · California
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. 4.)
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