Section 40304 Of Article 1. Property Taxation From California Public Utilities Code >> Division 10. >> Part 4. >> Chapter 8. >> Article 1.

. The board shall avail itself of the assessments made by the assessor of the county and of the assessments made by the State Board of Equalization for the county, and shall take such assessments as the basis for district taxation and have its taxes collected by the tax collector of the county.