{"code":"MVC","codeName":"Military and Veterans Code","section":"1192.5","citation":"Mil. & Vet. Code, § 1192.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 6. VETERANS BUILDINGS, MEMORIALS, AND CEMETERIES [1170. - 1480.]","url":"https://blackletter.si/military-and-veterans-code/division-6"},{"name":"CHAPTER 1. Memorial Districts [1170. - 1259.]","url":"https://blackletter.si/military-and-veterans-code/division-6/chapter-1"},{"name":"ARTICLE 2. Management [1190. - 1208.]","url":"https://blackletter.si/military-and-veterans-code/division-6/chapter-1/article-2"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 6.","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/military-and-veterans-code/management-1192-5","source":"California Legislative Information bulk export (pubinfo)"}