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Article 1. Levy, Assessment And Collection Of Taxes of California Harbors And Navigation Code >> Division 8. >> Part 4. >> Chapter 5. >> Article 1.
On or before June first of each year, the port director shall
submit to the board a detailed statement of the money required for
the ensuing fiscal year for the purpose of conducting the business of
the district. There shall be submitted with such estimate, such data
and schedules as the board may require.
Annually, on or before the date set for the consideration of
the budget by the board of supervisors of the county in which the
district is located, the board of each district shall furnish to the
board of supervisors of the county in which the district is situated,
an estimate in writing of the amount of money needed for all
purposes by the district during the ensuing fiscal year. Thereupon,
it is the duty of the board of supervisors to levy a special tax, on
all taxable property of the county lying within the district,
sufficient in amount to raise that sum.
The tax shall in no event exceed the rate of ten cents
($0.10) on each one hundred dollars ($100) of the assessed value of
all taxable property within the district, exclusive of the amount
necessary to be raised by taxes to meet bond and promissory note
interest and redemption. The tax shall be computed, entered upon the
tax rolls and collected in the same manner as county taxes are
computed, entered and collected. All money collected shall be paid
into the county treasury to the credit of the particular district
fund and shall be paid to the treasurer of the district upon the
order of the board of port commissioners.
From the time of the organization of any district until the
next succeeding July first, the district may incur indebtedness for
the purpose of operating the port and in the first tax levy, the rate
shall be in an amount sufficient to operate the port for the first
full fiscal year as well as to pay the obligations thus incurred
before the first of the July succeeding the creation of the district.
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.
(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 following:
(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 dredged material.
(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 costs.
(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.
(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 following:
(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 dredged material.
(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 costs.
(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.
