CHAPTER 8. Taxation [40300. - 40336.]

Chapter 8 added by Stats. 1974, Ch. 508.

§§ 40300–40336 · 18 sections

1. ARTICLE 1. Property Taxation §§ 40300–40310 · 11 sections

   • § 40300 The district may levy and collect, or cause to be collected, taxes for any lawful purpose subject to a maximum limit of five cents ($0.05) per one hundred…
   • § 40301 If, in the opinion of the board, the transit operation revenues will not be sufficient for any and all lawful purposes, the board shall levy a tax for such…
   • § 40302 The board shall, as part of the general tax levy as set forth in Section 40300 levy and collect annually until the district’s bonds are paid, or until there is…
   • § 40303 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,…
   • § 40304 The board shall avail itself of the assessments made by the assessor of the county and of the assessments made by the State Board of Equalization for the…
   • § 40305 In such case, 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…
   • § 40306 The board shall, on or before the first day of September, fix the rate of taxes, designating the number of cents upon each one hundred dollars ($100) using as…
   • § 40307 The board shall immediately, after fixing the rate of taxes as provided in Section 40306, transmit to the county auditor of the county a statement of the rate…
   • § 40308 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…
   • § 40309 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…
   • § 40310 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…
2. ARTICLE 2. Transactions and Use Taxes and Revenue Bonds §§ 40330–40336 · 7 sections

   • § 40330 Transactions and use taxes (to be designated in the ballot proposition set forth in Section 40334 as a “sales tax”) may be imposed by the board in accordance…
   • § 40331 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…
   • § 40332 (a) The revenues from the taxes imposed pursuant to this article may be used for any lawful purpose of the district. (b) During the first three years the taxes…
   • § 40333 The taxes authorized by this article shall not be imposed unless the board shall have authorized it by ordinance adopted by a vote of two-thirds of all members…
   • § 40334 The actual wording of the proposition on any short form of ballot card, label, or other device, regardless of the system of voting used, shall read as follows:…
   • § 40335 The board is authorized to impose a maximum tax rate of 1 percent under this article and the board may state the maximum tax rate in terms of not to exceed 1…
   • § 40336 The district is hereby authorized to issue revenue bonds, payable, in whole or in part, from revenues made available under this article. Such revenues are…