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California · Through 2026-09-13

PRC § 13161.5

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Where this section sits in the code
  1. Public Resources Code - PRC
  2. DIVISION 11. RESORT IMPROVEMENT DISTRICTS [13000. - 13233.]
  3. CHAPTER 9. Taxation [13160. - 13163.]

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.

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

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