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Chapter 7. Taxation of California Harbors And Navigation Code >> Division 8. >> Part 7. >> Chapter 7.
After the incurring of any general obligation indebtedness,
evidenced by general obligation bonds, and annually thereafter until
the indebtedness is paid or until there is a sum in the treasury of
the district set apart for that purpose sufficient to meet all
payments of principal of and interest on the indebtedness as it
becomes due, the board shall cause a tax to be levied, as herein
provided sufficient to pay the interest and principal as will become
due before the proceeds of a tax levied at the next general tax levy
will be available.
To the extent to which moneys are in the treasury from a
source other than the annual tax levy required by Section 7260 and
are set apart for the payment of principal of and interest on
indebtedness as provided in Section 7260, the tax therein required
may be reduced.
On or before the first day of August the board of directors
of the district shall furnish to the board of supervisors and to the
auditor, respectively, in writing:
(a) An estimate of the minimum amount of money required by Section 7243 to be raised by taxation during the fiscal year.
(b) An estimate of the minimum amount of money required to be raised by taxation to comply with, but subject to the limitations of, any provision inserted pursuant to Section 7243 in any ordinance or resolution providing for the issuance of revenue bonds.
(c) An estimate of the minimum amount of money required to be raised by taxation during the fiscal year for all other purposes of the district. Taxes levied for purposes of the district other than pursuant to Section 7243 or Section 7260 shall not in the aggregate exceed in any one year seventy-five cents ($0.75) on each one hundred dollars ($100) of assessed valuation.
(a) An estimate of the minimum amount of money required by Section 7243 to be raised by taxation during the fiscal year.
(b) An estimate of the minimum amount of money required to be raised by taxation to comply with, but subject to the limitations of, any provision inserted pursuant to Section 7243 in any ordinance or resolution providing for the issuance of revenue bonds.
(c) An estimate of the minimum amount of money required to be raised by taxation during the fiscal year for all other purposes of the district. Taxes levied for purposes of the district other than pursuant to Section 7243 or Section 7260 shall not in the aggregate exceed in any one year seventy-five cents ($0.75) on each one hundred dollars ($100) of assessed valuation.
After the board has furnished the estimate, the board of
supervisors, annually, at the time and in the manner of levying other
county taxes, shall levy upon the property within the district and
cause to be collected a tax sufficient to pay the amounts set forth
in Section 7262.
All district taxes shall be collected at the same time and in
the same manner and form as county taxes and shall be paid to the
district for which they were levied and collected.
All district taxes whether for the payment of indebtedness
and the interest thereon or for other purposes are of the same force
and effect as other liens for taxes, and their collection shall be
enforced by the same means as provided for the enforcement of liens
for state and county taxes.
(a) The district may, in any year, levy assessments,
reassessments, or special taxes and issue bonds to finance waterway
construction projects and related operations and maintenance, or
operations and maintenance projects independent of construction
projects in accordance with, and pursuant to, the Improvement Act of
1911 (Division 7 (commencing with Section 5000) of the Streets and
Highways Code), the Improvement Bond Act of 1915 (Division 10
(commencing with Section 8500) of the Streets and Highways Code), the
Municipal Improvement Act of 1913 (Division 12 (commencing with
Section 10000) of the Streets and Highways Code), the Benefit
Assessment Act of 1982 (Chapter 6.4 (commencing with Section 54703)
of the Government Code), the Integrated Financing District Act
(Chapter 1.5 (commencing with Section 53175) of Division 2 of Title 5
of the Government Code), the Mello-Roos Community Facilities Act of
1982 (Chapter 2.5 (commencing with Section 53311) of Part 1 of
Division 2 of Title 5 of the Government Code), and the Marks-Roos
Local Bond Pooling Act of 1985 (Article 4 (commencing with Section
6584) of Chapter 5 of Division 7 of Title 1 of the Government Code).
(b) Sections 5116, 5117, 5118, 5119, 5190, 5191, 5192, 5193, 10104, and 10302 of the Streets and Highways Code shall not apply to assessment proceedings undertaken pursuant to this section.
(c) Notwithstanding the related provisions of any assessment act which the district is authorized to use, any assessment diagram which any of those acts requires to be prepared prior to final approval of the assessment district may show only the exterior boundaries of the assessment district and the boundaries of any assessment zones or improvement areas within the district. The diagram may refer to the county assessor's maps and records for a detailed description of each lot or parcel.
(d) Notwithstanding any other provision of law, the district may levy and collect assessments and reassessments in the same manner as provided in Article 3 (commencing with Section 51320) of Chapter 2 of Part 7 of Division 15 of the Water Code, to pay any or all of the following:
(1) For the operation and maintenance of projects, including maintenance of lands, easements, rights-of-way, dredge material disposal areas, and remediation.
(2) For the satisfaction of liabilities arising from projects.
(3) To accumulate a fund which may be used to advance the cost of district projects, provided that the advances be repaid, with interest as determined by the commissioners, from assessments, reassessments, special taxes, or fees charged by the district pursuant to this section.
(4) To acquire real property, easements, or rights-of-way for a navigation project or the maintenance of a navigation project.
(5) To acquire real property within the district for disposal of dredged material.
(e) For purposes of this section, functions designated by Article 3 (commencing with Section 51320) of Chapter 2 of Part 7 of Division 15 of the Water Code to be performed by the board of supervisors, the board of trustees, or valuation commissioners shall be performed by the district's board.
(f) For purposes of this section, the board may order the creation of a separate assessment roll to pay the allowable expenses of any single project or any group or system of projects.
(g) Notwithstanding any other provision of law, all assessments, reassessments, and taxes levied by the district may be collected together with, and not separately from, taxes for county purposes. Any county in which the district is located may collect, at the request of the district, all assessments, reassessments, and special taxes levied by the district and shall cause those revenues to be deposited into the county treasury to the credit of the district. Each county may deduct its reasonable collection and administrative costs.
(h) Notwithstanding any other provision of law, any assessment or reassessment levied pursuant to this section may be apportioned on the basis of land use category, tonnage shipped on the waterway, size and type of vessel using the waterway, front footage, acreage, capital improvements, or other reasonable basis, separately or in combination, as determined by the district commissioners.
(i) Notwithstanding any other provision of law, Division 4 (commencing with Section 2800) of the Streets and Highways Code shall not apply to any assessment levied by the district.
(j) Notwithstanding any other provision of law, no bond issued pursuant to this section shall be used to fund the routine maintenance dredging of channels.
(b) Sections 5116, 5117, 5118, 5119, 5190, 5191, 5192, 5193, 10104, and 10302 of the Streets and Highways Code shall not apply to assessment proceedings undertaken pursuant to this section.
(c) Notwithstanding the related provisions of any assessment act which the district is authorized to use, any assessment diagram which any of those acts requires to be prepared prior to final approval of the assessment district may show only the exterior boundaries of the assessment district and the boundaries of any assessment zones or improvement areas within the district. The diagram may refer to the county assessor's maps and records for a detailed description of each lot or parcel.
(d) Notwithstanding any other provision of law, the district may levy and collect assessments and reassessments in the same manner as provided in Article 3 (commencing with Section 51320) of Chapter 2 of Part 7 of Division 15 of the Water Code, to pay any or all of the following:
(1) For the operation and maintenance of projects, including maintenance of lands, easements, rights-of-way, dredge material disposal areas, and remediation.
(2) For the satisfaction of liabilities arising from projects.
(3) To accumulate a fund which may be used to advance the cost of district projects, provided that the advances be repaid, with interest as determined by the commissioners, from assessments, reassessments, special taxes, or fees charged by the district pursuant to this section.
(4) To acquire real property, easements, or rights-of-way for a navigation project or the maintenance of a navigation project.
(5) To acquire real property within the district for disposal of dredged material.
(e) For purposes of this section, functions designated by Article 3 (commencing with Section 51320) of Chapter 2 of Part 7 of Division 15 of the Water Code to be performed by the board of supervisors, the board of trustees, or valuation commissioners shall be performed by the district's board.
(f) For purposes of this section, the board may order the creation of a separate assessment roll to pay the allowable expenses of any single project or any group or system of projects.
(g) Notwithstanding any other provision of law, all assessments, reassessments, and taxes levied by the district may be collected together with, and not separately from, taxes for county purposes. Any county in which the district is located may collect, at the request of the district, all assessments, reassessments, and special taxes levied by the district and shall cause those revenues to be deposited into the county treasury to the credit of the district. Each county may deduct its reasonable collection and administrative costs.
(h) Notwithstanding any other provision of law, any assessment or reassessment levied pursuant to this section may be apportioned on the basis of land use category, tonnage shipped on the waterway, size and type of vessel using the waterway, front footage, acreage, capital improvements, or other reasonable basis, separately or in combination, as determined by the district commissioners.
(i) Notwithstanding any other provision of law, Division 4 (commencing with Section 2800) of the Streets and Highways Code shall not apply to any assessment levied by the district.
(j) Notwithstanding any other provision of law, no bond issued pursuant to this section shall be used to fund the routine maintenance dredging of channels.
