{"code":"PUC","codeName":"Public Utilities Code","section":"16641.5","citation":"Pub. Util. Code, § 16641.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 7. PUBLIC UTILITY DISTRICT ACT [15501. - 18055.]","url":"https://blackletter.si/public-utilities-code/division-7"},{"name":"CHAPTER 4. Powers and Functions of Districts [16401. - 16682.]","url":"https://blackletter.si/public-utilities-code/division-7/chapter-4"},{"name":"ARTICLE 8. Taxation [16641. - 16660.]","url":"https://blackletter.si/public-utilities-code/division-7/chapter-4/article-8"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 10.","effective":null,"html":"<p>A district may impose a special tax pursuant to Article 3.5 (commencing with Section <a href=\"/puc/50075\">50075</a>) 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-utilities-code/taxation-16641-5","source":"California Legislative Information bulk export (pubinfo)"}