California · Water Code
WAT §31672: The ordinance or resolution shall: (a) Describe the land entitled to a special rate of taxation or the respective parcels of it if separate parcels are to be assessed.
Read the full statutory text
The ordinance or resolution shall: (a) Describe the land entitled to a special rate of taxation or the respective parcels of it if separate parcels are to be assessed. (b) Fix the percentage of the regular rate of taxation which shall be applied in levying district taxes on the land described or on each parcel of it if various parcels are found to be entitled to different special rates in order that the taxes to be levied on this land will be proportionate with the benefits which it receives or will receive from the operations of the district.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.