Section 4833 Of Article 7. Annexation From California Health And Safety Code >> Division 5. >> Part 3. >> Chapter 3. >> Article 7.
4833
. Taxes for a district which is situated in more than one
county as provided in this article shall be levied in accordance with
the following procedure:
(a) The board of directors shall annually, before the time of
fixing the general tax levy for county purposes, estimate the amount
of money necessary to be raised by taxation to meet the requirements
for operation, maintenance, and payment of principal and interest on
outstanding bonds which will become payable before the proceeds of
another tax levy made at the time of the next general tax levy for
county purposes can be made available for payment of such operation,
maintenance, principal and interest.
(b) The total estimate shall be divided by the board of directors
in proportion to the value of the real property of the district and
any improvement district in each county. The value shall be
determined from the equalized values of the last assessment rolls of
the counties. When the division of the estimate has been made, the
board of directors shall promptly certify to the boards of
supervisors of the counties in which the district is situated the
respective parts of the estimate apportioned to each county.
(c) The board of supervisors of each county in which is situated
any part of a district shall annually, at the time of levying county
taxes, levy a tax upon all the property within the district or any
improvement district situated in the county sufficient to raise the
amount so certified to the board of supervisors by the board of
directors.
(d) The tax shall be collected by the same officers and in the
same manner as other county taxes, and the money so collected shall
be deposited in the county treasury of the county in which the
original district was created and credited to the account of said
district.
(e) The treasurer of the county in which is situated the annexing
territory shall at any time, but not oftener than twice a year, upon
order of the board of directors, settle with the board of directors
and pay over to the county treasurer, who is the repository of the
funds of said district, all money in his possession belonging to said
district.