Section 2871.5 Of Article 4. Taxation From California Health And Safety Code >> Division 3. >> Chapter 8. >> Article 4.
2871.5
. (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.