{"code":"PRC","codeName":"Public Resources Code","section":"13161.5","citation":"Pub. Resources Code, § 13161.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. RESORT IMPROVEMENT DISTRICTS [13000. - 13233.]","url":"https://blackletter.si/public-resources-code/division-11"},{"name":"CHAPTER 9. Taxation [13160. - 13163.]","url":"https://blackletter.si/public-resources-code/division-11/chapter-9"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 8.","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/public-resources-code/taxation-13161-5","source":"California Legislative Information bulk export (pubinfo)"}