Section 12891.5 Of Article 8. Taxation From California Public Utilities Code >> Division 6. >> Chapter 6. >> Article 8.
12891.5
. 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.