{"code":"PRC","codeName":"Public Resources Code","section":"9513","citation":"Pub. Resources Code, § 9513","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 9. RESOURCE CONSERVATION [9001. - 9972.]","url":"https://blackletter.si/public-resources-code/division-9"},{"name":"CHAPTER 4. District Finance [9501. - 9546.]","url":"https://blackletter.si/public-resources-code/division-9/chapter-4"},{"name":"ARTICLE 1. Regular Assessments [9501. - 9513.]","url":"https://blackletter.si/public-resources-code/division-9/chapter-4/article-1"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 7.","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/regular-assessments-9513","source":"California Legislative Information bulk export (pubinfo)"}