DIVISION 12. COUNTY WATER DISTRICTS 30000-33901›PART 7. TAXES 31650-31822›CHAPTER 1. General Provisions 31650-31680›ARTICLE 1. In General 31650-31653

§ 31653

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. 14.)

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California Water Code

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