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.
Cal. Water Code § 22078.5
Water
Known as the Irrigation District Law
The act spans §§ 20500–29978 (1,017 sections).
Added by Stats. 1991, Ch. 70, Sec. 13.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.