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California · Through 2026-09-13

WAT § 72090.5

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Where this section sits in the code
  1. Water Code - WAT
  2. DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]
  3. PART 9. TAXES [72090. - 72146.]
  4. CHAPTER 1. Taxes Generally [72090. - 72102.]

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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