6364. 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.(Added by Stats. 1991, Ch. 70, Sec. 4.)
California Legal Code
§ 6364
Source: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=HNC&division=8.&title=&part=4.&chapter=5.&article=1.· Version 2026