ARTICLE 8. Taxation [12891. - 12904.]
Article 8 enacted by Stats. 1951, Ch. 764.
§§ 12891–12904 · 15 sections
- § 12891 A district may levy, and collect or cause to be collected, taxes for any lawful purpose.
- § 12891.5 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…
- § 12892 If, in the opinion of the board, the revenues will not be sufficient for any and all lawful purposes the board shall levy a tax for such purpose or purposes…
- § 12893 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 district’s…
- § 12894 The taxes required to be levied and collected on account of interest, principal, and sinking fund of district bonds shall be in addition to all other taxes…
- § 12895 Nothing in this division prevents the issuance of revenue bonds by a district for the entire district or any special district created therein under any…
- § 12896 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,…
- § 12897 The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and of the assessments made by…
- § 12898 In such case the county auditor shall, on or before August 15th of each year, transmit to the board a statement in writing showing the total value of all…
- § 12899 In case the board elects to avail itself of the assessments referred to in Section 12897 it shall, on or before the first week day in September, or if such…
- § 12900 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…
- § 12901 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…
- § 12902 Whenever any real property situate in any district which has availed itself of the provisions of Section 12897 has been sold for taxes and has been redeemed,…
- § 12903 The compensation to be charged by and paid to any county for the performance of services under this article shall be fixed by agreement between the board of…
- § 12904 All taxes levied under this division are a lien on the property on which they are levied. Unless the board has by ordinance otherwise provided, the enforcement…