Section 22078.5 Of Article 1. Water From California Water Code >> Division 11. >> Part 5. >> Chapter 1. >> 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.