PART 7. TAXES [31650. - 31822.]
Part 7 added by Stats. 1949, Ch. 274.
§§ 31650–31822 · 45 sections
CHAPTER 1. General Provisions §§ 31650–31680 · 16 sections
ARTICLE 1. In General §§ 31650–31653 · 4 sections
- § 31650 A district may cause taxes to be levied for the purpose of paying any of its obligations and to accomplish the purposes of this division.
- § 31651 If the maturity of the indebtedness created by an issue of bonds begins more than one year after the date of issuance, a tax shall be levied and collected…
- § 31652 A district may cause taxes to be levied to pay the expenses of its formation, including fees of attorneys and others employed to conduct the formation…
- § 31653 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…
ARTICLE 2. Special Rate §§ 31665–31675 · 11 sections
- § 31665 Whenever the board by ordinance finds that because of circumstances existing in the district it is just and reasonable that petitions for special rates of…
- § 31666 The petition shall request that the board determine what percentage of the reqular rates of taxation of the district should be used in levying taxes on the…
- § 31667 A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of taxation. The money shall be applied to the…
- § 31668 The board shall set a time and place for the hearing of a petition for a special rate of taxation or of all the petitions if more than one has been filed and…
- § 31669 The notice for a special rate of taxation hearing shall state all of the following: (a) Petitions have been presented to the board praying for a determination…
- § 31670 The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and…
- § 31671 After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be…
- § 31672 The ordinance or resolution shall: (a) Describe the land entitled to a special rate of taxation or the respective parcels of it if separate parcels are to be…
- § 31673 A certified copy of the ordinance or resolution determining that any land is entitled to a special rate of taxation shall be delivered to the county assessor,…
- § 31674 After a copy of the ordinance or resolution is delivered to the county assessor, the officer charged with the duty of entering on the assessment roll the…
- § 31675 The determination of the board granting or denying a special rate of taxation as to any land after a hearing pursuant to this article shall not be changed…
ARTICLE 3. Taxation Within the Kings County Water District § 31680 · 1 section
- § 31680 Within the Kings County Water District, the board may by ordinance provide for the establishment of special rates of taxation, for general fund purposes and…
CHAPTER 2. Main Tax Procedure §§ 31700–31709 · 27 sections
- § 31700 In this chapter “district” means a county water district formed under the provisions of the County Water District Act or this division.
- § 31701 If a district has no revenue or if the revenues of the district are, or in the judgment of the board of directors are likely to be, inadequate to pay the…
- § 31701.5 The amount of any charges for water and other services or either included in the statement of delinquent and unpaid charges pursuant to subdivision (e) of…
- § 31701.6 A district shall notify the holder of title to land whenever delinquent and unpaid charges for water and other services or either which could become a lien on…
- § 31701.7 In case any charges for water or other services, or either, remain unpaid the amount of the unpaid charges may in the discretion of the district be secured at…
- § 31702 After the board of directors has furnished the estimates as required in Section 31701, the board of supervisors of each county, annually, at the time and in…
- § 31702.1 The board may, by resolution, elect to fix its own rates of taxation, in which event it shall file certified copies thereof with the auditor, the assessor and…
- § 31702.2 Following the board’s election, the county auditor shall, before the third Monday of August of each year, transmit to the board a written statement showing the…
- § 31702.3 On or before September 1 of each year, the board shall fix the rates of taxation in not to exceed four decimals, which it shall require for each of its…
- § 31702.4 The county auditor shall compute and enter in the county assessment roll the respective sums to be paid as a district tax on the property in the district,…
- § 31703 Subject to any other limitations in this division contained the taxes shall be levied on property in the district as follows: (a) The bond tax shall be levied…
- § 31703.1 Upon request of the Mariana Ranchos County Water District, the board of supervisors shall levy the bond tax in proportion to the assessed valuation of the land…
- § 31703.2 Annually, the Sierra Lakes County Water District, Placer County, may request, and the board of supervisors shall levy a bond tax on land only in the district…
- § 31703.3 Annually, the Circle Oaks County Water District, Napa County, may request, and the board of supervisors shall levy a bond tax on land only in the district or…
- § 31703.4 Upon request of the Apple Valley Heights County Water District, the board of supervisors shall levy the bond tax and taxes for loans and other indebtedness in…
- § 31703.5 Annually, the Desert View County Water District, San Bernardino County, may request, and the board of supervisors shall levy a bond tax on land only in the…
- § 31703.6 Annually, the Pinedale County Water District, Fresno County, may request, and the board of supervisors shall levy, a bond tax on land only in Pinedale County…
- § 31703.7 Upon request of the Cucamonga County Water District, the board of supervisors shall levy an improvement district tax on land within any improvement district…
- § 31703.8 Annually, the El Dorado Hills County Water District, El Dorado County, may request, and the board of supervisors shall levy, a bond tax on land only in the…
- § 31703.9 Annually, the Juniper Riviera County Water District, San Bernardino County, may request, and the board of supervisors shall levy, any one, or all, bond or…
- § 31704 Taxes levied by the Coachella Valley County Water District for payment of the principal of, or interest on bonded indebtedness, where the proceeds of such…
- § 31706 All district taxes shall be collected at the same time and in the same manner and form as county taxes and shall be paid to the district for which they were…
- § 31707 Subject to the provisions of Section 31707.1, taxes for the payment of a bonded debt and the interest on it are a lien on all the property benefited thereby as…
- § 31707.1 No bonded debt and no lien therefor is created or exists as to authorized bonds prior to issuance. Upon issuance a debt is created only as to the bonds issued…
- § 31707.5 (a) Taxes for the payment of all charges, claims, expenditures and expenses, other than a bonded debt, of any improvement district created pursuant to this…
- § 31708 Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is…
- § 31709 District taxes whether for the payment of a bonded indebtedness and the interest on it or for other purposes are of the same force and effect as other liens…
[CHAPTER 3. Alternative Tax Procedure ] §§ 31805–31822 · 2 sections
[ARTICLE 5. Collections Generally] § 31805 · 1 section
- § 31805 All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in…
[ARTICLE 6. Collection by the Assessor] § 31822 · 1 section
- § 31822 If the assessee owns taxable real property in fee in the district, the taxes due upon the possession of, claim to, or right to the possession of land are…