Statute · California Public Utilities Code

Cal. Pub. Util. Code § 25892.1 — Taxation

Cal. Pub. Util. Code § 25892.1

Type
Statute
Source
California Public Utilities Code
Jurisdiction
California
Date
1998-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The district board 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, or any portion…

Citator

Cal. Pub. Util. Code § 25892.1 — Taxation is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The district board 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, or any portion of the district that is coterminous with the boundaries of a city or the boundaries of contiguous cities, including any properties added to the district, except that unimproved property may be taxed at a lower rate than improved property.

(b) The proceeds of the special taxes shall be used to provide, within the area taxed, for the operation, maintenance, or acquisition of any public improvement or utility for transportation purposes.