Section 6364 Of Article 1. Levy, Assessment And Collection Of Taxes From California Harbors And Navigation Code >> Division 8. >> Part 4. >> Chapter 5. >> Article 1.

. 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.