Chapter 7. Alternative Revenues of California Health And Safety Code >> Division 8. >> Part 4. >> Chapter 7.
Whenever a board of trustees determines that the amount of
revenues available to the district or any of its zones is inadequate
to meet the costs of providing facilities, programs, projects, and
services, the board of trustees may raise revenues pursuant to this
chapter or any other provision of law.
A district may levy special taxes pursuant to either of the
(a) Article 3.5 (commencing with Section 50075) of Chapter 1 of
Part 1 of Division 1 of Title 5 of the Government Code. The special
taxes shall be applied uniformly to all taxpayers or all real
property within the district, except that unimproved property may be
taxed at a lower rate than improved property.
(b) The Mello-Roos Community Facilities Act of 1982, Chapter 2.5
(commencing with Section 53311) of Part 1 of Division 2 of Title 5 of
the Government Code.
(a) Whenever a board of trustees determines that it is
necessary to incur a general obligation bond indebtedness for the
acquisition or improvement of real property, the board of trustees
may proceed pursuant to Article 11 (commencing with Section 5790) of
Chapter 4 of Division 5 of the Public Resources Code. For the
purposes of that article, the board of trustees shall be considered
the board of directors of the district.
(b) Notwithstanding subdivision (a), a district shall not incur
indebtedness that exceeds 2 percent of the assessed value of all
taxable property in the district at the time the bonds are issued.
(a) In addition to the other fees authorized by this part, a
board of trustees may charge a fee to cover the cost of any other
service that a district provides or the cost of enforcing any
regulation for which the fee is charged. No fee charged pursuant to
this section shall exceed the costs reasonably borne by the district
in providing the service or enforcing the regulation for which the
fee is charged.
(b) Notwithstanding Section 6103 of the Government Code, a board
of trustees may charge a fee authorized by this section to other
(c) A board of trustees may charge residents or persons who pay
property taxes on property located in the district a fee authorized
by this section that is less than the fee that it charges to
nonresidents or nontaxpayers.
(d) A board of trustees may authorize district employees to waive
the payment, in whole or part, of a fee authorized by this section
when the board of trustees determines that payment would not be in
the public interest. Before authorizing any waiver, the board of
trustees shall adopt a resolution that specifies the policies and
procedures governing waivers.