DIVISION 11. IRRIGATION DISTRICTS 20500-29978›PART 5. POWERS AND PURPOSES 22075-22982›CHAPTER 1. Powers and Purposes Generally 22075-22186›ARTICLE 1. Water 22075-22079
§ 22078.5
California Water Code · 2018-11 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. 13.)
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