Article 8. Taxation of California Public Utilities Code >> Division 6. >> Chapter 6. >> Article 8.
A district may levy, and collect or cause to be collected,
taxes for any lawful purpose.
A district may impose a special tax pursuant to 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.
If, in the opinion of the board, the revenues will not be
sufficient for any and all lawful purposes the board shall levy a tax
for such purpose or purposes and fix the amount of money necessary
to be raised therefor by taxation.
The board shall, at the time of fixing the general tax levy
and in the manner provided for the general tax levy, levy and collect
annually until the district's bonds are paid, or until there is a
sum in the treasury of the district set apart for that purpose to
meet all sums coming due for principal and interest on the bonds, a
tax sufficient to pay the annual interest on the bonds and such part
of the principal thereof as becomes due before the time for fixing
the next general tax levy. If the maturity of the indebtedness
created by the issue of bonds begins more than one year after the
date of the issuance thereof, the tax shall be levied and collected
annually at the time and in the manner aforesaid, sufficient to pay
the interest on the indebtedness as it falls due and to constitute a
sinking fund for the payment of the principal on or before maturity.
The taxes required to be levied and collected on account of
interest, principal, and sinking fund of district bonds shall be in
addition to all other taxes levied for district purposes, and shall
be collected at the time and in the same manner as other district
taxes are collected, and be used for no other purpose than the
payment of the bonds and accruing interest.
Nothing in this division prevents the issuance of revenue
bonds by a district for the entire district or any special district
created therein under any provision of law permitting the issuance of
revenue bonds by municipal utility districts.
The board may provide for the assessment, levy, and
collection of taxes by the district, including the sale of property
to the district for delinquent taxes, with penalties, interest, and
The board may elect to avail itself of the assessments made
by the assessors of the counties in which the district is situated,
and of the assessments made by the State Board of Equalization for
those counties, and may take such assessments as the basis for
district taxation and have its taxes collected by the county
officials if the board declares its election so to do by resolution
or ordinance and files a certified copy of the resolution or
ordinance on or before the first day of August with the auditors of
the counties in which the district is situated. Thereafter, each year
and until otherwise provided by the board, all assessments shall be
made for the district by the State Board of Equalization and the
county assessors, and all taxes shall be collected for the district
by the tax collectors, of the counties in which the district is
In such case the county auditor shall, on or before August
15th of each year, transmit to the board a statement in writing
showing the total value of all property within the district,
ascertained from the assessments referred to in Section 12897 as
In case the board elects to avail itself of the assessments
referred to in Section 12897 it shall, on or before the first week
day in September, or if such week day falls upon a holiday then on
the first business day thereafter, fix the rate of taxes, designating
the number of cents upon each hundred dollars, using as a basis the
value of property transmitted to the board by the county auditors,
which rate of taxation shall be sufficient to raise the amount
previously fixed by the board. These acts by the board shall
constitute a valid assessment of the property and a valid levy of the
taxes so fixed.
The board shall immediately after fixing the rate of taxes
as above provided transmit to the county auditors of the counties in
which the district is situated a statement of the rate of taxes fixed
by the board.
The district's taxes so levied shall be collected at the
same time and in the same manner as county taxes. When collected the
net amount, ascertained as provided in this article, shall be paid to
the treasurer of the district, under the general requirements and
penalties provided by law for the settlement of other taxes. The
district may adopt the alternative procedure of tax collection and
apportionment established by Chapter 3, Part 8, Division 1 of the
Revenue and Taxation Code and any amendments thereof; provided,
however, that the district may thereafter abandon said alternative
procedure at the end of any fiscal year of the district.
Whenever any real property situate in any district which has
availed itself of the provisions of Section 12897 has been sold for
taxes and has been redeemed, the money paid for redemption shall be
apportioned and paid to the district by the county treasurers
receiving it in the proportion which the tax due to the district
bears to the total tax for which the property was sold.
The compensation to be charged by and paid to any county for
the performance of services under this article shall be fixed by
agreement between the board of supervisors of the county and the
board. The compensation shall in no event exceed one-half of 1
percent of all money collected for the district. The compensation
collected by the county shall be placed to the credit of the county
All taxes levied under this division are a lien on the
property on which they are levied. Unless the board has by ordinance
otherwise provided, the enforcement of the collection of such taxes
shall be in the same manner and by the same means provided by law for
the enforcement of liens for county taxes, all the provisions of law
relating to the enforcement of the latter being made a part of this
division, so far as applicable.