{"code":"WAT","codeName":"Water Code","section":"72090.5","citation":"Wat. Code, § 72090.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 20. MUNICIPAL WATER DISTRICTS [71000. - 73001.]","url":"https://blackletter.si/water-code/division-20"},{"name":"PART 9. TAXES [72090. - 72146.]","url":"https://blackletter.si/water-code/division-20/part-9"},{"name":"CHAPTER 1. Taxes Generally [72090. - 72102.]","url":"https://blackletter.si/water-code/division-20/part-9/chapter-1"}],"history":"Added by Stats. 1991, Ch. 70, Sec. 15.","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/taxes-generally-72090-5","source":"California Legislative Information bulk export (pubinfo)"}