Article 4. Taxation of California Health And Safety Code >> Division 3. >> Chapter 8. >> Article 4.
The district board shall annually before July 10 prepare a
written estimate of the amount of money necessary for the purposes of
the district during the ensuing fiscal year.
The county auditor shall allocate to a 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) If the petition for formation of the district states
that the property shall be taxed on the basis of area, the rate shall
be based on area of land, regardless of assessed valuation.
(b) If the petition for formation of the district states that
property shall be taxed on the basis of a combination of area and
some other basis, the district board shall, after a public hearing,
determine the proportion of each source of revenue, and may consider
zones of benefit or other equitable methods of establishing the rate
to be charged based on area.
(c) The county assessor of each county shall prepare an assessment
roll showing the names and addresses and the acreage owned by each
person owning land within a district, which roll shall be the basis
for the tax provided for in this section.
After a public hearing, the district board shall determine
the rate of the tax.
(a) Whenever it appears to the district board that the
amount of funds required during an ensuing fiscal year will exceed
the amount available, the district board may call an election to
submit to the electors of the district the question of whether a
special tax shall be voted for raising the additional funds, 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.
(b) Notice of the election shall be published for at least four
weeks prior to the election.
(c) No particular form of ballot shall be required, nor shall any
informalities in conducting the election invalidate it if it is
otherwise fairly conducted.
(d) At the election the ballots shall contain the words "Shall the
district vote a tax to raise the additional sum of ____ ?" or words
(e) The district board shall canvass the votes cast at the
election, and, if two-thirds of the votes cast are in favor of the
imposition of the tax, shall report the result to the board of
supervisors of the county in which the district is situated, stating
the additional amount of money required to be raised. If the district
is in more than one county, the additional amount shall be prorated
for each county by the district board in the same way that the
district's original total estimate of funds is prorated. The district
board shall furnish the board of supervisors and auditor of each
county a written statement of the apportionment for each county.
Any district formed prior to January 1, 1985, may petition
the board of supervisors for a change in the method of financing the
district's operations, as provided in this chapter. The board of
supervisors shall accept the petition, in lieu of the petition
required by Section 2822.5, and shall proceed to consider changes in
the method of district financing consistent with Article 2
(commencing with Section 2210) of Chapter 5.
All taxes and assessments levied under this chapter shall be
assessed and collected at the same time and in the same manner as
other taxes are collected for county purposes, and shall be paid into
the county treasury to the credit of the district.
The funds of the district shall be withdrawn from the
treasury upon the warrant of the district board.
The board of supervisors, from time to time, may order a
temporary transfer of money from other available funds in the county
treasury to the credit of the district fund. The transfer shall be
made only upon resolution adopted by the board of supervisors
directing the treasurer to make the transfer. It shall not exceed
eighty-five per cent of the taxes accruing to the district, and shall
not be made prior to the first day of the fiscal year nor after the
last Monday in April of the current fiscal year. Any funds
transferred shall be replaced from the taxes accruing to the district
before any other obligation of the district is met from those taxes.
Notwithstanding the basis upon which property in the district
is taxed, if a district is organized in any year too late for the
levy of a tax in that year or in the next ensuing year, the board of
supervisors is authorized to transfer funds of the county not
immediately needed for county purposes to the district fund to be
used for the payment of the expenses of the district until the
district's special assessment tax receipts are available to it. The
board of supervisors shall include, in the levy of taxes for the
district for the first fiscal year in which a tax may be levied, a
sum sufficient to repay to the county the amounts transferred to the
district for the portion or portions of the preceding fiscal year or
years for which no levy of taxes was made for that purpose. The
amounts transferred shall be retransferred to the county treasury
from the district fund out of the first available receipts from the