{"data":{"id":"us-ca/wat-31653","jurisdiction":"us-ca","citation":"WAT § 31653","heading":"","body":"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.","path":["Water Code - WAT","DIVISION 12. COUNTY WATER DISTRICTS [30000. - 33901.]","PART 7. TAXES [31650. - 31822.]","CHAPTER 1. General Provisions [31650. - 31680.]","ARTICLE 1. In General [31650. - 31653.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d4f4b13db9248b3e84d3cf00d4ae8f079eb064fcdef2dac035954ca0132a8d85","source_id":"us-ca","stale":false,"prev":"us-ca/wat-31652","next":"us-ca/wat-31665"},"notice":"GroundRules: Original legal text. Not legal advice."}