Section 31665 Of Article 2. Special Rate From California Water Code >> Division 12. >> Part 7. >> Chapter 1. >> Article 2.
31665
. Whenever the board by ordinance finds that because of
circumstances existing in the district it is just and reasonable that
petitions for special rates of taxation be heard and determined, any
person having an interest in land may file with the secretary a
verified petition alleging all of the following:
(a) His land or a described portion of it was, prior to the
acquisition or establishment by the district of any water system or
waterworks serving the territory in which the land is situated,
irrigated from another system of works than the works of the
district.
(b) It has continued ever since to be exclusively so irrigated.
(c) It is entitled to a special rate of taxation.