California · Through 2026-09-13

GOV § 23027

Where this section sits in the code

Government Code - GOV
TITLE 3. GOVERNMENT OF COUNTIES [23000. - 33205.]
DIVISION 1. COUNTIES GENERALLY [23000. - 23732.]
CHAPTER 1. General [23000. - 23027.]

The board of supervisors of any county 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 and any other procedures as may be applicable. The special taxes shall be applied uniformly to all taxpayers or all real property within the county, or any involved portion thereof, except that unimproved property may be taxed at a lower rate than improved property.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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