CHAPTER 7. Finances and Taxation [6695. - 6805.]

Chapter 7 enacted by Stats. 1939, Ch. 60.

§§ 6695–6805 · 49 sections

1. ARTICLE 1. Generally §§ 6695–6701 · 7 sections

   • § 6695 (a) Except as otherwise provided in this part, no more than sixty cents ($0.60) on each one hundred dollars ($100) assessed valuation shall be levied for all…
   • § 6696 The board may prescribe the time and manner of assessing, levying, and collecting taxes for district purposes, except as otherwise provided in this part.
   • § 6697 District taxes may be assessed, levied, and collected for any or all of the following purposes: (a) To pay the principal and interest of the bonds issued by…
   • § 6698 The board shall annually levy a tax upon the taxable property in the district sufficient to pay the interest on bonds for the year, and such portion of the…
   • § 6699 If any portion of the interest or principal due for any year remains unpaid, it shall be added to the levy for the next year, and shall be collected and paid…
   • § 6700 The payment of the principal and interest of all bonds, within forty years from their issuance, is the obligation of the district; and, if necessary to…
   • § 6701 Taxes for the payment of the principal and interest of bonds of annexed territory shall be limited to the taxable property in the annexed territory.
2. ARTICLE 2. Assessment by District Assessor §§ 6715–6718 · 4 sections

   • § 6715 Between the first Mondays in March and July annually the assessor shall assess all taxable property in the district to the persons by whom it was owned or…
   • § 6716 No mistake in the name of the owner of any property, or any informality in the description or in other parts of the assessment, shall invalidate the assessment.
   • § 6717 The assessor shall verify his assessment roll, and shall deposit it with the board on the first Monday in July in each year, or as soon thereafter as is…
   • § 6718 All the provisions of law relating to assessment of property by county assessor shall, so far as applicable, apply to and govern the acts of the assessor in…
3. ARTICLE 3. Equalization of Assessments by District Assessor §§ 6730–6734 · 5 sections

   • § 6730 Annually, on the first Monday of July at seven thirty p.m. the board shall meet as a board of equalization.
   • § 6731 If the district assessor has returned the assessment roll for the year the board shall proceed to equalize the assessments.
   • § 6732 If the assessment roll has not been returned by the district assessor the board shall adjourn from time to time until the roll has been returned, and for the…
   • § 6733 When the assessment roll is returned by the district assessor, the board shall equalize the assessments, and the board shall continue in session as a board of…
   • § 6734 The board may hear complaints as to the proceedings of the district assessor and adjudicate and determine the controversy. It may of its own motion raise an…
4. ARTICLE 4. Levy of Tax §§ 6745–6747 · 3 sections

   • § 6745 After the equalization of the assessments has been completed, the board shall, by resolution, fix the rate of taxation for district purposes, designating the…
   • § 6746 After the entry in the minutes of the resolution fixing the rate of the tax the board shall cause the district assessor to compute the amount of the tax upon…
   • § 6747 When completed, the roll shall be verified by the district assessor and signed by the president and secretary. The amount of the tax then is a lien on the…
5. ARTICLE 5. Collection §§ 6760–6767 · 8 sections

   • § 6760 As soon as practicable, but not later than the third Monday in August, after the taxes have been computed and extended on the assessment roll, verified by the…
   • § 6761 The tax collector shall collect the taxes shown to be due, in the same manner as he collects the county taxes.
   • § 6762 All the provisions of the laws of the state as to the collection of taxes and delinquent taxes, and the enforcement of their payment, so far as applicable,…
   • § 6763 The board may direct the district attorney of the county to commence and prosecute suits for the collection of the whole or any portion of the delinquent…
   • § 6764 All money collected for district purposes by the district attorney under this part shall be at once paid to the treasurer.
   • § 6765 The board may at any time, by order entered in its minutes, provide a system for the collection of delinquent taxes, or make any change in the manner of their…
   • § 6766 The tax collector shall immediately pay to the treasurer all money collected by him for district purposes and the treasurer shall keep it in the county…
   • § 6767 The tax collector and the sureties on his official bond are responsible for the due performance of the duties imposed upon him by this part.
6. ARTICLE 6. Use of County Assessor’s Roll §§ 6780–6787 · 8 sections

   • § 6780 The board may elect to avail itself of the assessment made by the assessor of the county in which the district is situated, and may take that assessment as the…
   • § 6781 The board shall declare its election by resolution and shall file a certified copy with the auditor and the assessor of the county on or before the first…
   • § 6782 Following the board’s election, the county auditor shall on or about the third Monday of August of each year transmit to the board a written statement showing…
   • § 6783 The board shall, then, before September 1st, estimate the amount of money needed and fix the rate of taxation for district purposes and for the payment of the…
   • § 6784 The board shall designate the number of cents on each one hundred dollars ($100) to be levied for each fund and the fund into which the proceeds shall be paid,…
   • § 6785 The board shall by September 1st of each year certify to the county auditor of the county in which the district is situated the rate of taxation fixed.
   • § 6786 The county auditor shall compute and enter in the county assessment roll the respective sums to be paid as a district tax on the property in the district,…
   • § 6787 The taxes are a lien on all the property in the district, and the taxes, whether for the payment of a bonded indebtedness, or for other purposes, shall be of…
7. ARTICLE 6.5. Districts in More Than One County § 6789 · 1 section

   • § 6789 Taxes for a district which is situated in more than one county and which has availed itself of the county assessor’s roll pursuant to Sections 6780 and 6781…
8. ARTICLE 7. Funds §§ 6790–6801 · 12 sections

   • § 6790 In a fund called the “bond fund of sanitary district” (naming it) the treasurer shall keep the money levied by the board for that fund.
   • § 6791 No part of the money in the bond fund may be transferred to any other fund or be used for any purpose other than the payment of the principal and interest of…
   • § 6792 In a fund called the “running expense fund of ____ Sanitary District” (naming it) the treasurer shall place and keep the money levied by the board for that…
   • § 6793 The whole or any part of the money in the running expense fund shall be transferred to the bond fund, or to any other fund provided for in this part, on the…
   • § 6794 (a) The treasurer, or other person or persons that are authorized by the board, shall draw checks or warrants to pay demands when demands have been approved by…
   • § 6795 The treasurer shall keep the order as his voucher, and shall keep a specific account of receipts and disbursements for the district.
   • § 6796 The proceeds of the sale of bonds shall be deposited with the treasurer and shall be by him placed in the fund to be called the “sewer construction fund of…
   • § 6797 The money in the sewer construction fund shall be used for the purpose indicated in the order calling the election upon the question of the issuance of the…
   • § 6798 All fines for the violation of any regulation or order of the board shall, after the expenses of the prosecution are deducted, be paid to the secretary, who…
   • § 6799 The county treasurer and sureties upon his official bond are liable for the due performance of the duties imposed upon him by this part.
   • § 6800 Notwithstanding the provisions of any other section of this article, the board may, out of any surplus funds remaining in the bond fund, the running expense…
   • § 6801 (a) As an alternative to the functions of the treasurer, the district board may elect to disburse funds of the district. Such election shall be made by…
9. ARTICLE 8. Claims § 6805 · 1 section

   • § 6805 All claims for money or damages against the district are governed by Part 3 (commencing with Section 900) and Part 4 (commencing with Section 940) of Division…