Section 4614.13 Of Article 2a. Formation Of Districts In Two Or More Municipal Corporations And Also In Unincorporated Territory From California Health And Safety Code >> Division 5. >> Part 3. >> Chapter 1. >> Article 2a.
4614.13
. If bonds are authorized and are issued or are expected to
be issued on behalf of any district which is organized pursuant to
this article, the governing body of the initiating city shall, on or
before the 15th day of July of each year, certify to the board of
supervisors of the county in which the district is located, the
amount to be raised for the payment of the principal of and interest
on the bonds in accordance with Section 4638 and, if applicable,
Section 4639.5. The county auditor shall determine the rate of
taxation which shall be clearly sufficient to raise such amount. The
county auditor shall compute and enter in a separate column in the
county assessment roll the respective sums to be paid as the district
tax on the taxable property in the district. The board of
supervisors of the county in which the district is located shall, at
the time of fixing the general county tax levy and in the manner
which is provided for such tax levy, levy and collect each year upon
all of the taxable property in the district a tax in accordance with
Section 4638 and, if applicable, Section 4639.5. The taxes so levied
shall be in addition to all other taxes levied for county or city
purposes and in addition to taxes levied pursuant to Section 4614.14
and shall be collected at the same time and in the same manner as
county taxes are collected. When such taxes are collected they shall
be paid to the county treasurer who shall forthwith remit them to the
city treasurer of the initiating city. The taxes are a lien on all
taxable property in the district and shall be of the same force and
effect as the lien for county taxes. Their collection shall be
enforced by the same means as provided for the enforcement of the
lien of county taxes. The city treasurer of the initiating city shall
hold such taxes in trust, separate and apart from all other city
funds and use and apply them solely to the payment of bond principal
and interest.