Section 4894.1 Of Article 4. Finances And Taxation From California Health And Safety Code >> Division 5. >> Part 3. >> Chapter 4. >> Article 4.
4894.1
. When the board of supervisors has so declared in its
resolution of intention to order the formation of a sewer maintenance
district or any annexation thereto, the board of supervisors may, in
its resolution ordering the formation of a sewer maintenance
district or any annexation thereto, order the district divided into
tax assessment zones. Tax assessment zones may be formed at a time
other than at the formation of the district or any annexation thereto
if pursuant to the same procedure of resolution, notice, and hearing
as are applicable under this chapter to the annexation of territory.
No district shall be divided into zones unless the board of
supervisors finds that a tax assessment zone requires special
services or special facilities in addition to those provided
generally by the sewer maintenance district or the replacement of
obsolete facilities or equipment, and that the tax levy is
commensurate with the special benefits to be provided in the zone.
The boundaries of tax assessment zones may be changed or a zone may
be dissolved in the same manner that a zone may be formed in an
existing district.