Chapter 3. Taxation And Bonds of California Harbors And Navigation Code >> Division 8. >> Part 3. >> Chapter 3.
All bonds issued pursuant to this part and Chapter 32,
Statutes of 1901, page 27, are obligations of the district and so
long as the bonds are outstanding and unpaid the board of supervisors
of the county shall at the time of fixing the general tax levy and
in the manner provided for such general tax levy until the bonds are
paid or until there is a sum in the treasury of the district set
apart for that purpose, sufficient to meet all sums coming due for
principal and interest, levy and collect annually a tax sufficient to
pay the annual interest on such bonds as it comes due and such part
of the principal thereof as will become due before the proceeds of
another tax levy made at the time of the next general tax levy for
county purposes can be made available for the payment of said
In the event the district has moneys on hand in any year
sufficient to meet all or part of the sum coming due for principal
and interest on said bonds prior to the time that the proceeds of a
tax levy made at the time of the next general tax levy for county
purposes can be made available for the payment of said principal and
interest and said moneys have been placed in a fund for the purpose
of payment of said principal and interest the amount of moneys to be
raised by the annual tax for that year may be reduced to a sum
sufficient to provide the balance of moneys necessary for the purpose
of payment of said principal and interest.
All taxes collected for the payment of principal and interest,
shall when collected by the county tax collector, be paid to the
treasurer of said district.
The board shall, at least thirty days before the meeting of
the board of supervisors at which the general tax levy is fixed,
notify the board of supervisors in writing of the amount of money
necessary to be raised by taxation to meet the payment of principal
and interest on outstanding bonds which will become payable before
the proceeds of another tax levy made at the time of the next general
tax levy for county purposes can be made available for payment of
said principal and interest. In fixing the amount of money to be
raised by taxation the Board of Harbor Commissioners may take into
account all moneys on hand and set aside in a fund for the purpose of
paying said principal and interest and the amount of moneys to be
raised by taxation shall be the amount required in addition to any
moneys on hand and so set aside for the purpose of payment of said
principal and interest.
The taxes shall be levied upon all of the taxable property
within the district taxable for county purposes and are in addition
to all other taxes levied for all other county purposes and shall be
collected at the same time and in the same manner as other county
taxes are collected and shall be used for no purpose other than for
the payment of the bonds and accrued interest.
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.
On or before June 15 of each year, the district board shall
estimate and determine the amount of money required by the harbor
district and shall adopt a preliminary budget which shall be divided
into the following main classes:
(a) Ordinary annual expenses.
(b) Capital outlay and capital outlay fund.
(c) Prior indebtedness.
On or before June 15 of each year, the board shall publish
a notice pursuant to Section 6061 of the Government Code throughout
the district stating both of the following:
(a) That the preliminary budget has been adopted and is available
at a time and at a place within the district specified in the notice
for inspection by interested taxpayers.
(b) That on a specified date not less than one month after the
publication of the notice and at a specified time and place, the
district board will meet for the purposes of fixing the final budget,
and that any taxpayer may appear and be heard regarding the
increase, decrease, or omission of any item in the budget or for the
inclusion of additional items.
At the time and place designated in the published notice
for the meeting, any taxpayer may appear and be heard regarding the
increase, decrease or omission of any item in the budget or for the
inclusion of additional items. The hearing on the budget may be
continued from time to time.
The district board shall report the final budget to the
board of supervisors after the budget hearing but not later than the
first day of August each year after making any changes in the
preliminary budget it deems advisable during or after the hearing,
including deductions, increases or additions.
The board of supervisors shall at the time of levying the
county taxes, levy a tax upon all the taxable property within the
district sufficient to meet the amounts set forth in the final budget
submitted by the district board; provided, that no taxes shall be
levied for any capital outlay or capital outlay fund included in the
final budget submitted by the district board, if not less than 10
percent of the qualified electors of the district have signed a
petition filed with the board of supervisors protesting the levy for
any capital outlay or capital outlay fund included in the final
budget submitted by the district board, or if a written protest
against the proposed capital outlay or capital outlay fund signed by
a majority in number of the assessees of real property representing
one-half or more of the assessed valuation of the taxable real
property within the district, as shown by the last preceding
equalized assessment roll, is filed with the board of supervisors,
the board of supervisors shall delete said levy for capital outlay or
capital outlay fund from the final budget before levying a tax to
raise the amount required by the final budget. Such protest petition
must be filed with the board of supervisors not later than five days
prior to the final day on which the board of supervisors is required
by law to make the annual tax levy. The money when collected by the
tax collector of the county shall be paid to the treasurer of said
district; provided further, that any levy for capital outlay or for
capital outlay fund shall not exceed three cents ($0.03) per one
hundred dollars ($100) assessed valuation of all the real and
personal property in the district.
(a) The district may, in any year, levy assessments,
reassessments, or special taxes and issue bonds to finance waterway
construction projects and related operations and maintenance, or
operations and maintenance projects independent of construction
projects in accordance with, and pursuant to, the Improvement Act of
1911 (Division 7 (commencing with Section 5000) of the Streets and
Highways Code), the Improvement Bond Act of 1915 (Division 10
(commencing with Section 8500) of the Streets and Highways Code), the
Municipal Improvement Act of 1913 (Division 12 (commencing with
Section 10000) of the Streets and Highways Code), the Benefit
Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703)
of the Government Code), the Integrated Financing District Act
(Chapter 1.5 (commencing with Section 53175) of Division 2 of Title 5
of the Government Code), the Mello-Roos Community Facilities Act of
1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5 of the Government Code), and the Marks-Roos
Local Bond Pooling Act of 1985 (Article 4 (commencing with Section
6584) of Chapter 5 of Division 7 of Title 1 of the Government Code).
(b) Sections 5116, 5117, 5118, 5119, 5190, 5191, 5192, 5193,
10104, and 10302 of the Streets and Highways Code shall not apply to
assessment proceedings undertaken pursuant to this section.
(c) Notwithstanding the related provisions of any assessment act
which the district is authorized to use, any assessment diagram which
any of those acts requires to be prepared prior to final approval of
the assessment district may show only the exterior boundaries of the
assessment district and the boundaries of any assessment zones or
improvement areas within the district. The diagram may refer to the
county assessor's maps and records for a detailed description of each
lot or parcel.
(d) Notwithstanding any other provision of law, the district may
levy and collect assessments and reassessments in the same manner as
provided in Article 3 (commencing with Section 51320) of Chapter 2 of
Part 7 of Division 15 of the Water Code, to pay any or all of the
(1) For the operation and maintenance of projects, including
maintenance of lands, easements, rights-of-way, dredge material
disposal areas, and remediation.
(2) For the satisfaction of liabilities arising from projects.
(3) To accumulate a fund which may be used to advance the cost of
district projects, provided that the advances be repaid, with
interest as determined by the commissioners, from assessments,
reassessments, special taxes, or fees charged by the district
pursuant to this section.
(4) To acquire real property, easements, or rights-of-way for a
navigation project or the maintenance of a navigation project.
(5) To acquire real property within the district for disposal of
(e) For purposes of this section, functions designated by Article
3 (commencing with Section 51320) of Chapter 2 of Part 7 of Division
15 of the Water Code to be performed by the board of supervisors, the
board of trustees, or valuation commissioners shall be performed by
the district's board.
(f) For purposes of this section, the board may order the creation
of a separate assessment roll to pay the allowable expenses of any
single project or any group or system of projects.
(g) Notwithstanding any other provision of law, all assessments,
reassessments, and taxes levied by the district may be collected
together with, and not separately from, taxes for county purposes.
Any county in which the district is located may collect, at the
request of the district, all assessments, reassessments, and special
taxes levied by the district and shall cause those revenues to be
deposited into the county treasury to the credit of the district.
Each county may deduct its reasonable collection and administrative
(h) Notwithstanding any other provision of law, any assessment or
reassessment levied pursuant to this section may be apportioned on
the basis of land use category, tonnage shipped on the waterway, size
and type of vessel using the waterway, front footage, acreage,
capital improvements, or other reasonable basis, separately or in
combination, as determined by the district commissioners.
(i) Notwithstanding any other provision of law, Division 4
(commencing with Section 2800) of the Streets and Highways Code shall
not apply to any assessment levied by the district.
(j) Notwithstanding any other provision of law, no bond issued
pursuant to this section shall be used to fund the routine
maintenance dredging of channels.