ARTICLE 7. Property Taxation
Article 7 added by Stats. 1971, Ch. 1374.
§§ 102330–102345 · 16 sections
- § 102330 The district may levy and collect, or cause to be collected, property taxes for any lawful purpose.
- § 102331 (a) In addition to revenues and receipts from other sources, the board may levy and collect a property tax in the entirety of, or a portion of, the…
- § 102332 The district shall not levy or collect a property tax within any city or within the unincorporated area of the district until: (a) The legislative body of the…
- § 102333 The district may conduct a single election in an area comprising the area of a city and the unincorporated area of the district, or any combination of those…
- § 102334 Each election shall be called and conducted by the district in the same manner as provided by law for the conduct of special elections by a county. The board…
- § 102335 The ballot for the election shall contain such instructions as are required by law to be printed thereon and in addition thereto, the following: Shall the…
- § 102336 (a) The district board may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the…
- § 102337 The board shall avail itself of the assessments made by the assessor of any county in which it operates and of the assessments made by the State Board of…
- § 102338 The county auditor shall, on or before the third Monday in August of each year, transmit to the board a statement in writing showing the total value of all…
- § 102339 The board shall, on or before the first day of September, fix the rate or rates of taxes, designating the number of cents upon each one hundred dollars ($100),…
- § 102340 The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor of each county in which the board has levied a tax, a…
- § 102341 The district’s taxes so levied shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, ascertained as…
- § 102342 Whenever any real property has been sold for taxes and has been redeemed, the money paid for redemption shall be apportioned and paid to the district by the…
- § 102343 All taxes levied under this part are a lien on the property on which they are levied. The enforcement of the collection of such taxes shall be in the same…
- § 102344 The county shall be compensated for services under this article at the rate of 1 percent for collecting the first twenty-five thousand dollars ($25,000), and…
- § 102345 In lieu of, or in addition to, any taxes which may be levied by the district pursuant to this article, the legislative body of any city or county may enter…