ARTICLE 8. Taxation
Article 8 added by Stats. 1953, Ch. 72.
§§ 16641–16660 · 21 sections
- § 16641 A district may levy and collect, or cause to be levied and collected, taxes for the purpose of carrying on its operations and paying its obligations.
- § 16641.5 A district 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 Government…
- § 16642 Farm products and crops which are stored within the exterior boundaries of the district are not subject to taxation by the district.
- § 16643 The board shall annually levy and collect a tax sufficient (a) to pay the annual interest on bonds, (b) to pay such part of the principal as will fall due…
- § 16644 If from any cause the revenues of a district are inadequate to pay the principal or interest on any bonded debt as it becomes due, the board shall, or if funds…
- § 16645 The board shall state the purposes for which taxes are necessary, and shall fix by ordinance the amount of money necessary to be raised by taxation.
- § 16646 By ordinance, the provisions of which conform to general law, the board may provide the manner of assessing and of correcting and equalizing assessments upon…
- § 16647 The board may provide for the collection of delinquent taxes, penalties, interest, and costs by actions or legal proceedings brought, prosecuted, and…
- § 16648 The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and may take such assessments…
- § 16649 An election pursuant to Section 16648 is effective with respect to all taxes levied and assessed after February 1 next succeeding the date upon which the…
- § 16650 Upon receipt of the certified copy filed pursuant to Section 16648 the county auditors shall, on or before the second Monday in August of each year, transmit…
- § 16651 If the board elects to avail itself of county assessments, it shall, before September 1st, fix the rate of taxes, designating the number of cents upon each one…
- § 16652 Immediately after fixing the rate of taxes the board shall transmit to the county auditors of the counties in which the district is situated a statement of the…
- § 16653 The county auditors shall compute and enter in the assessment rolls, the district tax on the property enumerated and assessed as being in the district, using…
- § 16654 Taxes levied pursuant to Sections 16648 to 16653, inclusive, shall be collected at the same time and in the same manner as county taxes. When collected, the…
- § 16655 Each county auditor and tax collector shall annually file with the board of supervisors of his county itemized statements showing the additional expense to his…
- § 16656 The boards of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of their…
- § 16657 Whenever any real property situate in any district which has availed itself of county assessments has been sold for taxes and has been redeemed, the money paid…
- § 16658 District taxes are a lien on the property on which they are levied, except that if, during the year preceding the date on which the first installment of real…
- § 16659 Where a district has not availed itself of county assessments, delinquent property sold by the tax collector of the district for delinquent taxes shall be…
- § 16660 Notwithstanding any provision of this chapter to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted…