CHAPTER 7. Taxation [29120. - 29143.]

Chapter 7 added by Stats. 1957, Ch. 1056.

§§ 29120–29143 · 22 sections

1. ARTICLE 1. Property Taxation §§ 29120–29131 · 13 sections

   • § 29120 The board may provide for the assessment, levy, and collection of taxes by the district, including the sale of property to the district for delinquent taxes,…
   • § 29121 The board shall, at the time of fixing the general tax levy and in the manner provided for the general tax levy, levy and collect annually until the general…
   • § 29122 The taxes required to be levied and collected on account of interest, principal, and sinking fund of general obligation bonds of the district shall be in…
   • § 29123 The tax rate for taxes levied in any fiscal year for all district purposes other than taxes levied pursuant to Section 29121, shall not exceed five cents…
   • § 29124 All assessments shall be made for the district by the State Board of Equalization and the county assessors, and all taxes shall be collected for the district…
   • § 29125 Each 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…
   • § 29126 The board shall, on or before the first weekday in September, or if such weekday falls upon a holiday then on the first business day thereafter, fix the rate…
   • § 29126.1 If in the determination of any tax rate a fraction of a cent occurs, the board may adopt a rate ending in the next higher tenth of one cent ($0.001). An excess…
   • § 29127 The board shall immediately after fixing the rate of taxes as above provided transmit to the county auditors of the counties in which the district is situated…
   • § 29128 The district’s taxes levied pursuant to this article shall be collected at the same time and in the same manner as county taxes. When collected, the net…
   • § 29129 Whenever any real property situate in any district which has availed itself of the provisions of Section 29124 has been sold for taxes and has been redeemed,…
   • § 29130 The compensation to be charged by and paid to any county for the performance of services under this chapter shall be fixed by agreement between the board of…
   • § 29131 All taxes levied under this part are a lien on the property on which they are levied. Unless the board has by ordinance otherwise provided, the enforcement of…
2. ARTICLE 2. Retail Transactions and Use Tax §§ 29140–29143 · 9 sections

   • § 29140 (a) The board shall, by ordinance, impose transactions and use taxes in conformity with Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue…
   • § 29141 Any transactions and use taxes ordinance adopted pursuant to this article shall be operative on the first day of the first calendar quarter commencing more…
   • § 29142 (a) Revenues derived from the transactions and use taxes, not to exceed an aggregate principal amount of one hundred fifty million dollars ($150,000,000), plus…
   • § 29142.2 Notwithstanding Section 7271 of the Revenue and Taxation Code, after deduction for the cost of the State Board of Equalization in administering the…
   • § 29142.4 No funds shall be allocated to an entity pursuant to Section 29142.2, after January 1, 1978, unless, as determined by the Metropolitan Transportation…
   • § 29142.5 On and after July 1, 1984, for purposes of meeting the requirement of subdivision (b) of Section 29142.4, the Metropolitan Transportation Commission may…
   • § 29142.6 Upon determination by the Metropolitan Transportation Commission that an operator has met the conditions specified in Section 29142.4, the commission shall…
   • § 29142.8 (a) Any portion of the transactions and use tax revenues available for allocation and not allocated by the Metropolitan Transportation Commission shall be…
   • § 29143 (a) The district is hereby authorized to issue revenue bonds, payable, in whole or in part, from revenues made available under this article. Those revenues are…