ARTICLE 8. Property Taxation
Article 8 added by Stats. 1974, Ch. 502.
§§ 103320–103333 · 13 sections
- § 103320 The district may levy and collect, or cause to be collected, property taxes for any lawful purpose.
- § 103321 In addition to revenues and receipts from other sources, the board may levy and collect a property tax.
- § 103322 The district shall not levy or collect a property tax unless a majority of the voters voting on the question at an election called for such purpose approves…
- § 103323 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…
- § 103324 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 San…
- § 103326 The board shall avail itself of the assessments made by the county assessor and of the assessments made by the State Board of Equalization for the county, and…
- § 103327 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…
- § 103328 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),…
- § 103329 The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor a statement of the rate of taxes fixed by the board.
- § 103330 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…
- § 103331 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…
- § 103332 All taxes levied under this article are a lien on the property on which they are levied. The enforcement of the collection of such taxes shall be in the same…
- § 103333 In lieu of, or in addition to, any taxes which may be levied by the district pursuant to this article, any city council within the district or the board of…