Section 31822 Of Chapter 9. Taxation From California Streets And Highways Code >> Division 18. >> Part 1. >> Chapter 9.

. The estimate shall be filed with the legislative body, and at the time and in the manner for levying general taxes, the legislative body shall levy and collect upon and against all of the taxable land and improvements within the district a special ad valorem tax sufficient to raise the sum of money estimated as required to be raised by taxation.