Article 7. Property Taxation of California Public Utilities Code >> Division 10. >> Part 7. >> Chapter 6. >> Article 7.
The district may levy, and collect or cause to be collected,
taxes for any lawful purpose subject to a maximum limit of five
cents ($0.05) per one hundred dollars ($100) of assessed valuation
within the district.
The maximum tax rate set forth in Section 70210 may be
increased to an amount approved by a majority of the electors of the
district voting at a special election called for such purpose.
If, in the opinion of the board, the transit operation
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, in addition to the general tax levy as set
forth in Section 70210, 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 as they become due a tax
sufficient to pay the annual interest on the bonds and such part of
the principal thereof as becomes due before the proceeds of a tax
levied at the next general tax levy will be available. 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 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 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.
In such case the 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, ascertained from the assessments referred to in Section
70214 as equalized.
The board shall on or before the first day of September fix
the rate of taxes, designating the number of cents upon each one
hundred dollars ($100) using as a basis the value of property
transmitted to the board by the county auditor, 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 but
the rate of taxation shall not exceed the limit imposed by this
The board shall immediately after fixing the rate of taxes
as above provided transmit to the county auditor of the county 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.
Whenever any real property 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 treasurer in the proportion which
the tax due to the district bears to the total tax for which the
property was sold.
All taxes levied under this part are a lien on the property
on which they are levied. 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 part so far as applicable.