Chapter 5. The Final Resolution of California Streets And Highways Code >> Division 14. >> Part 3. >> Chapter 5.
The city council may, by final resolution, order the
district formed. The final resolution shall:
(a) Describe the boundaries of the district as finally
established.
(b) List the items of maintenance and operation agreed to be
furnished, and their estimated cost for the first year, and order
that those items be furnished from time to time as necessary.
(c) Order that the percentage of the total expenses of the
maintenance and operation to be paid by the district shall be paid by
special assessment taxes levied upon all the lands, exclusive of
improvements, within the district.
(d) Specify the percentages of the total expenses of maintenance
and operation to be paid by the district and by the city
respectively.
A certified copy of the final resolution shall be filed with
the assessor who makes the assessment for general city taxes.
Thereafter the assessor in making up the city assessment roll shall
segregate the property included within the district on the assessment
roll under the district designation contained in the resolution.