Section 31672 Of Article 2. Special Rate From California Water Code >> Division 12. >> Part 7. >> Chapter 1. >> Article 2.
31672
. The ordinance or resolution shall:
(a) Describe the land entitled to a special rate of taxation or
the respective parcels of it if separate parcels are to be assessed.
(b) Fix the percentage of the regular rate of taxation which shall
be applied in levying district taxes on the land described or on
each parcel of it if various parcels are found to be entitled to
different special rates in order that the taxes to be levied on this
land will be proportionate with the benefits which it receives or
will receive from the operations of the district.