Article 8. Taxation of California Public Utilities Code >> Division 10. >> Part 8. >> Chapter 6. >> Article 8.
A district may levy, and collect or cause to be collected,
taxes for any lawful purpose.
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 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 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.
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 assessor 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
90545 as equalized.
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 or fractions thereof upon each hundred dollars, using
as a basis the value of property transmitted to the board by the
county assessor, which rate of taxation shall be sufficient to raise
the amount previously fixed by the board, subject to a maximum
limitation of five cents ($0.05) per one hundred dollars ($100)
assessed valuation. These acts by the board shall constitute a value
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 assessor 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.
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 act 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 act so far as applicable.