Harbors and Navigation Code section 6092.5

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.

Source: Section 6092.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=HNC§ionNum=6092.­5.­ (updated Jan. 1, 1991; accessed Sep. 7, 2026).

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Verified:
Sep. 7, 2026

§ 6092.5's source at ca​.gov