{"code":"SHC","codeName":"Streets and Highways Code","section":"19181","citation":"Sts. & Hy. Code, § 19181","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 14. STREET LIGHTING [18000. - 19402.]","url":"https://blackletter.si/streets-and-highways-code/division-14"},{"name":"PART 4. THE HIGHWAY LIGHTING DISTRICT ACT [19000. - 19328.]","url":"https://blackletter.si/streets-and-highways-code/division-14/part-4"},{"name":"CHAPTER 10. Estimating and Levying the Assessment [19180. - 19185.]","url":"https://blackletter.si/streets-and-highways-code/division-14/part-4/chapter-10"}],"history":"Amended by Stats. 1982, Ch. 487, Sec. 23.   Effective July 10, 1982.","effective":"1982-07-10","html":"<p>When the estimate has been made, the board of supervisors of the county shall, at the time of levying county taxes, levy a special tax upon all of the taxable property within the district at the equalized value thereof sufficient to raise the amount of the estimate.</p>","text":"When the estimate has been made, the board of supervisors of the county shall, at the time of levying county taxes, levy a special tax upon all of the taxable property within the district at the equalized value thereof sufficient to raise the amount of the estimate.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/estimating-and-levying-the-assessment-19181","source":"California Legislative Information bulk export (pubinfo)"}