Article 4. Taxation of California Health And Safety Code >> Division 14. >> Part 1. >> Chapter 1. >> Article 4.

The district board shall call an election at which it shall submit to the voters in the district the question whether a special tax shall be levied for establishing and equipping a police department for the protection of life and property in the district.
The election shall be called by posting notices in three of the most public places in the district for not less than ten days; and if there is a newspaper printed and published in the district, by publishing a notice in at least two regular issues of the newspaper.
The notice shall specify the time and place of the election, and the amount required for the establishment and equipment of the police department.
The ballots used at the election shall contain the words "Tax--Yes," and "Tax--No."
The district board shall appoint three judges and two clerks to conduct the election. The election shall be conducted as far as practicable pursuant to the general election law; but neither a new register nor legal ballot paper is required, and the polls may be opened at eight o'clock a.m., and closed at five o'clock p.m. on the day of the election.
Within twenty-four hours after the election, the judges of the election shall report and certify to the district board the number of votes cast for and against the tax.
If the majority of the votes cast are in favor of the tax, the district board shall report to the board the amount of money authorized to be raised.
The district board shall make an annual estimate of the amount of money required during the ensuing fiscal year for the maintenance of any police department established in the district, and for the cost of any other thing necessary for carrying out this part; and shall submit it to the board not later than the first day of July of each year.
The auditor of each county in which a district is located shall allocate to the district, its share of property tax revenue pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code.
A district may levy special taxes services pursuant to the following:
  (a) Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of the Government Code.
  (b) Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
All money collected pursuant to this article shall be paid into the county treasury for the use of the district. The county treasurer shall pay it out on warrants of the county auditor drawn on the county treasurer upon orders of the district board.
The county treasurer shall not receive any compensation for performing duties relating to the receipt and disbursement of money collected pursuant to this article.