Article 8. Property Taxation of California Public Utilities Code >> Division 10. >> Part 10. >> Chapter 6. >> Article 8.
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 value of all
real estate and personal property within the district; provided,
however, that the district shall have the further power to levy,
collect or cause to be collected, said property taxes to a maximum
limit of ten cents ($0.10) if the matter is first submitted to the
voters in the district and a majority of those voting vote in favor
of raising the maximum tax limit.
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 as part
of the general tax levy as set forth in Section 98280.
The board shall, as part of the general tax levy as set
forth in Section 98280, 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.
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 the district taxation and have its taxes collected by
the tax collector of the county, as part of the annual tax bill.
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
98283 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.
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 article are a lien on the
property on which they are levied and shall become a lien at the same
time as county taxes. 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 article so far as applicable.
(a) On and after the operative date of the transactions
and use tax ordinance pursuant to Article 8.5 (commencing with
Section 98290) of this chapter, none of the provisions of this
article shall be operative except this section and Section 98289.3.
(b) That portion of any property tax installment payable to the
district is canceled if the installment may be paid without a
delinquent penalty pursuant to Chapter 2.1 (commencing with Section
2700) of Part 5 of Division 1 of the Revenue and Taxation Code on or
after the operative date of the transactions and use tax ordinance.