Article 6. Use Of County Assessor’s Roll of California Health And Safety Code >> Division 6. >> Part 1. >> Chapter 7. >> Article 6.
The board may elect to avail itself of the assessment made by
the assessor of the county in which the district is situated, and
may take that assessment as the basis for district taxation.
The board shall declare its election by resolution and shall
file a certified copy with the auditor and the assessor of the county
on or before the first Monday in February of the year in which the
district proposes to use the county assessment roll.
Until the board by resolution elects otherwise all taxes shall be
levied by the board of supervisors of the county in which the
district is situated and collected by the county assessor and tax
collector of the county.
Following the board's election, the county auditor shall on
or about the third Monday of August of each year transmit to the
board a written statement showing the total value of all property in
the district, which value shall be ascertained from the assessment
roll used by the county for that year.
The board shall, then, before September 1st, estimate the
amount of money needed and fix the rate of taxation for district
purposes and for the payment of the principal and interest of that
year upon outstanding bonds and the payment of the principal and
interest that the board believes will become due during the year on
bonds authorized but not sold.
The board shall designate the number of cents on each one
hundred dollars ($100) to be levied for each fund and the fund into
which the proceeds shall be paid, using as a basis the value of
property as assessed on the county roll. These acts by the board are
a valid assessment of the property and a valid levy of the taxes so
The board shall by September 1st of each year certify to the
county auditor of the county in which the district is situated the
rate of taxation fixed.
The county auditor shall compute and enter in the county
assessment roll the respective sums to be paid as a district tax on
the property in the district, using the rate of levy as fixed by the
board and the assessed value as found on the assessment roll.
The taxes shall be collected at the same time and in the same
manner as county taxes are collected, and when collected shall be at
once paid to the treasurer.
The taxes are a lien on all the property in the district, and
the taxes, whether for the payment of a bonded indebtedness, or for
other purposes, shall be of the same force and effect as other liens
for taxes, and their collection shall be enforced by the same means
as provided for the enforcement of liens for county taxes.