California Government Code 25215.2 – The board may levy special taxes pursuant to Article 3.5 (commencing …
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The board may levy special taxes pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5. The special taxes shall be applied uniformly to all taxpayers or all real property within the county service area, except that unimproved property may be taxed at a lower rate than improved property.
(Added by Stats. 2008, Ch. 158, Sec. 2. Effective January 1, 2009.)
Terms Used In California Government Code 25215.2
- Board: means the county board of supervisors acting as the governing authority of a county service area. See California Government Code 25210.2
- County service area: means a county service area formed pursuant to this chapter or any of its statutory predecessors. See California Government Code 25210.2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.