Section 31701 Of Chapter 2. Main Tax Procedure From California Water Code >> Division 12. >> Part 7. >> Chapter 2.
31701
. If a district has no revenue or if the revenues of the
district are, or in the judgment of the board of directors are likely
to be, inadequate to pay the interest on or principal of any bonded
debt as it becomes due, or any other expenses or claims against the
district, or if there are delinquent and unpaid charges, as defined
in subdivision (e), outstanding, the board of directors shall,
annually, on or before August 1st, furnish to the board of
supervisors and to the auditor of each county, respectively, in
writing:
(a) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required to pay the principal of or interest on any bonded
debt of the district or of an improvement district therein as it
becomes due.
(b) A description of the improvement district benefited by the
purposes of the bonded debt as stated in the resolution declaring the
necessity to incur the bonded indebtedness, or, if the whole
district was benefited by incurring it, a statement of that fact.
(c) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required to meet all the charges, claims, expenditures and
expenses, other than a bonded debt, of each improvement district
created in the county pursuant to this division, together with a
description of each such improvement district as determined by
resolution of the board.
(d) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required by the district for other expenses and claims
against it.
(e) A statement of those delinquent and unpaid charges for water
and other services, or either, requested in writing by the owner of
the property that remain delinquent and unpaid for 60 days or more on
July 1st determined by the board to be included therein.
(f) The estimate of the minimum amount of money required to be
raised by taxes in the county under subdivisions (c) and (d) shall
not exceed the amounts permitted by any maximum property tax rate
limitation in the Revenue and Taxation Code, provided however, that
if no tax was levied by the district for either the 1971-1972 or the
1972-1973 fiscal year and the district incurred expenses in such
years which expenses were paid from revenues other than taxes, then
the maximum levy shall not exceed fifty cents ($0.50) per one hundred
dollars ($100) of assessed valuation per year.