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Article 8. Property Taxation of California Public Utilities Code >> Division 10. >> Part 15. >> Chapter 5. >> Article 8.
The district may levy and collect, or cause to be
collected, property taxes for any lawful purpose.
In addition to revenues and receipts from other sources,
the board may levy and collect a property tax.
The district shall not levy or collect a property tax
unless a majority of the voters voting on the question at an election
called for such purpose approves the levy of a property tax by the
district.
Each election shall be called and conducted by the district
in the same manner as provided by law for the conduct of special
elections by a county. The board may contract with the county, or
delegate to the appropriate county officials the authority, to
conduct the election on behalf of the district. The costs of any such
election may be advanced to the district by the county prior to the
time that the district has revenues of its own, to be repaid from
subsequent district revenues.
The ballot for the election shall contain such instructions
as are required by law to be printed thereon and in addition
thereto, the following:
Shall the San Mateo County Transit
District be authorized to operate
and levy a property tax at an annual
rate which shall not exceed ______
cents ($0.___) on each one hundred
dollars ($100) of assessed valuation YES ( )
within the district?
NO ( )
The board shall avail itself of the assessments made by the
county assessor of the assessments made by the State Board of
Equalization for the county, and shall take such assessments as the
basis for district property taxation and have its property taxes
collected by the county tax collector.
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.
The board shall, on or before the first day of September,
fix the rate or rates of taxes, designating the number of cents upon
each one hundred dollars ($100), and use 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.
The board shall, immediately after fixing the rate or rates
of taxes, transmit to the county auditor 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 article 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 article so far as applicable.
In lieu of, or in addition to, any taxes which may be
levied by the district pursuant to this article, any city council
within the district or the board of supervisors may enter into
agreement with the district to make annual contributions to the
district from its general funds or from any other source of funds
legally available to it for such purpose.
