California Public Utilities Code

§ 102336

PUC § 102336 Effective Jan 1, 2024Div. 10 · Part 14 · Ch. 5 · Art. 7

Statute text

(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, subject to any applicable constitutional requirements. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, or any portion of the district, except that unimproved property may be taxed at a lower rate than improved property.

(b)If the tax only applies to a portion of an area of the district, both of the following shall apply to the imposition of the tax:

(1)The incorporated area of each city and of contiguous cities within the district shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders.

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Legislative history

Added by Stats. 2023, Ch. 674, Sec. 4. (AB 1052) Effective January 1, 2024.