{"code":"HNC","codeName":"Harbors and Navigation Code","section":"6364","citation":"Harb. & Nav. Code, § 6364","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 8. HARBOR AND PORT DISTRICTS [5800. - 7340.]","url":"https://blackletter.si/harbors-and-navigation-code/division-8"},{"name":"PART 4. PORT DISTRICTS [6200. - 6372.]","url":"https://blackletter.si/harbors-and-navigation-code/division-8/part-4"},{"name":"CHAPTER 5. Finances and Taxation [6360. - 6372.]","url":"https://blackletter.si/harbors-and-navigation-code/division-8/part-4/chapter-5"},{"name":"ARTICLE 1. Levy, Assessment and Collection of Taxes [6360. - 6365.]","url":"https://blackletter.si/harbors-and-navigation-code/division-8/part-4/chapter-5/article-1"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 4.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/harbors-and-navigation-code/levy-assessment-and-collection-of-taxes-6364","source":"California Legislative Information bulk export (pubinfo)"}