Section 1178 Of Article 3. By Permanent Road Divisions From California Streets And Highways Code >> Division 2. >> Chapter 4. >> Article 3.

. If two-thirds of the votes cast are for the tax, the board shall annually, at the time of levying the county taxes, levy a special tax in the division sufficient to raise the amount voted for the current fiscal year, sufficient to meet estimated costs of maintenance for the current fiscal year, and sufficient to reimburse the county for any expenses recoverable under Section 1197.