California Statutes
§ 13161.5. — 13161.5. (Added by Stats. 1991, Ch. 70, Sec. 8.)
California·Code PRC Public Resources Code - PRC·Div. 11. DIVISION 11. RESORT IMPROVEMENT DISTRICTS·Ch. 9. CHAPTER 9. Taxation
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.
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California § 13161.5. (13161.5. (Added by Stats. 1991, Ch. 70, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1991, Ch. 70, Sec. 8.