{"code":"WAT","codeName":"Water Code","section":"31653","citation":"Wat. Code, § 31653","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 12. COUNTY WATER DISTRICTS [30000. - 33901.]","url":"https://blackletter.si/water-code/division-12"},{"name":"PART 7. TAXES [31650. - 31822.]","url":"https://blackletter.si/water-code/division-12/part-7"},{"name":"CHAPTER 1. General Provisions [31650. - 31680.]","url":"https://blackletter.si/water-code/division-12/part-7/chapter-1"},{"name":"ARTICLE 1. In General [31650. - 31653.]","url":"https://blackletter.si/water-code/division-12/part-7/chapter-1/article-1"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 14.","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/in-general-31653","source":"California Legislative Information bulk export (pubinfo)"}