California Public Resources Code 13161.5 – A district may impose a special tax pursuant to Article 3.5 …
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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. 8.)
Terms Used In California Public Resources Code 13161.5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.