{"code":"WAT","codeName":"Water Code","section":"22078.5","citation":"Wat. Code, § 22078.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","url":"https://blackletter.si/water-code/division-11"},{"name":"PART 5. POWERS AND PURPOSES [22075. - 22982.]","url":"https://blackletter.si/water-code/division-11/part-5"},{"name":"CHAPTER 1. Powers and Purposes Generally [22075. - 22186.]","url":"https://blackletter.si/water-code/division-11/part-5/chapter-1"},{"name":"ARTICLE 1. Water [22075. - 22079.]","url":"https://blackletter.si/water-code/division-11/part-5/chapter-1/article-1"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 13.","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/water-code/water-22078-5","source":"California Legislative Information bulk export (pubinfo)"}