Section 6093.4 Of Chapter 3. Taxation And Bonds From California Harbors And Navigation Code >> Division 8. >> Part 3. >> Chapter 3.
6093.4
. 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.