Article 3. Special Assessments of California Health And Safety Code >> Division 23. >> Chapter 3. >> Article 3.
Whenever it is desired that expenditures be made by the
district for the acquisition, construction, maintenance, or
alteration of work for the purpose of facilitating the carrying out
of the purpose of this division in any district, the board of
directors thereof may submit to the electors of the district the
question of whether or not the additional expenditure shall be made
out of the proceeds of a special assessment to be levied in like
manner and on the same basis as the regular annual assessment made by
An election shall be held to authorize such assessment and
may be called by the board of directors of the district in its
discretion. Such an election shall be called upon presentation to the
board of directors of a petition requesting the levy of the
assessment and specifying the object and purposes for which the
proceeds thereof shall be expended. Such petition must be signed by
electors entitled to cast a number of votes at district elections
equal to at least 15 per cent vote of the number of votes cast at the
last district election.
The resolution of the board of directors calling an election
to decide whether a special assessment shall be levied, in addition
to all other matters required by this division for a resolution
calling an election, shall state the amount of the proposed
expenditure for which assessment is to be levied, the amount of the
assessment which will be levied to raise such amount for expenditure,
allowing for a delinquency of 15 per cent, and the rate of the
assessment necessary to raise such amount.
If two-thirds of the votes cast at the election are in favor
of the special assessment, the board of directors shall cause the
assessment to be levied in like manner as a regular assessment to pay
the regular annual expenses of the district. Such special assessment
shall be in addition to the limitation prescribed in Section 32203.