Section 25892.1 Of Article 8. Taxation From California Public Utilities Code >> Division 10. >> Part 1. >> Chapter 6. >> Article 8.
25892.1
. (a) The district board 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, or any portion of the district that is
coterminous with the boundaries of a city or the boundaries of
contiguous cities, including any properties added to the district,
except that unimproved property may be taxed at a lower rate than
improved property.
(b) The proceeds of the special taxes shall be used to provide,
within the area taxed, for the operation, maintenance, or acquisition
of any public improvement or utility for transportation purposes.