Article 1. Property Taxation of California Public Utilities Code >> Division 10. >> Part 2. >> Chapter 7. >> Article 1.
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 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 general obligation bonds of the district 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 as they become due and payable, a tax
sufficient to pay the annual interest on the bonds and such part of
the principal thereof, including any sinking fund installments
required by any of the district's agreements with its bondholders, as
becomes due before the proceeds of a tax levied at the next general
tax levy will be available for such purposes.
The taxes required to be levied and collected on account of
interest, principal, and sinking fund of general obligation bonds of
the district 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.
The tax rate for taxes levied in any fiscal year for all
district purposes other than taxes levied pursuant to Section 29121,
shall not exceed five cents ($0.05) on each one hundred dollars
($100) of assessed valuation of taxable property within the district,
except the tax rate for the first year of levy may include an
additional amount sufficient to repay temporary borrowing incurred
pursuant to Article 5 of Chapter 8 of this part. Taxes levied
pursuant to this section for maintenance and operation of rapid
transit facilities shall be supplementary to the revenues derived
from such facilities and shall be limited to actual requirements.
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 situated.
Each county auditor shall, on or before the third Monday in
August of each year, transmit to the board a statement in writing
showing the total value of all property within the district as
The board shall, on or before the first weekday in
September, or if such weekday 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.
If in the determination of any tax rate a fraction of a
cent occurs, the board may adopt a rate ending in the next higher
tenth of one cent ($0.001). An excess over the amount specified in
the budget, arising from the use of the tenth of one cent tax rate,
is not a violation of this chapter. Any cash collected resulting from
such excess or from an excess resulting from any other cause shall
not invalidate the levies but shall be applied in the next succeeding
budget year as available surplus unless its expenditure is otherwise
authorized by law.
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 (commencing at Section 4701)
of Part 8 of 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 29124 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 chapter 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 part 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 applicable to
this part, so far as consistent therewith.