PART 9. TAXES [72090. - 72146.]

Part 9 added by Stats. 1963, Ch. 156.

§§ 72090–72146 · 42 sections

1. CHAPTER 1. Taxes Generally §§ 72090–72102 · 15 sections

   • § 72090 A district may cause taxes to be levied, in the manner provided in this part, for the purpose of paying any obligation of the district, including its formation…
   • § 72090.5 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…
   • § 72091 If the revenues of the district, or of any improvement district therein, are or in the judgment of the board will probably be inadequate for any cause to pay…
   • § 72092 If, in the opinion of the board of a municipal water district, the corporate area of which has been included in or annexed to a metropolitan water district as…
   • § 72093 The board shall determine the amounts necessary to be raised by taxation during the fiscal year and shall fix the rate or rates of tax to be levied which will…
   • § 72094 On or before September 1, the board shall certify to the board of supervisors and county auditor the tax rate or rates fixed for the district and shall furnish…
   • § 72095 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,…
   • § 72096 Taxes for the payment of the interest on or principal of any bonded debt shall be levied on the property within the district, or improvement district therein,…
   • § 72096.5 Notwithstanding any other provisions of law, a mobilehome which occupies a rental space and is not permanently attached to the land is not property subject to…
   • § 72097 All county officers charged with the duty of collecting taxes shall collect district taxes at the same time and in the same form and manner as county taxes are…
   • § 72098 Taxes for the payment of a bonded debt and the interest thereon shall be a lien on all the property benefited thereby as stated in the resolution of the board…
   • § 72099 Liens for district taxes, whether for payment of a bonded indebtedness and the interest thereon or for other purposes, shall be of the same force and effect as…
   • § 72100 The amount of any charges for water and other services or either included in the statement of delinquent and unpaid charges pursuant to subdivision (c) of…
   • § 72101 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…
   • § 72102 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…
2. CHAPTER 2. Apportionment of Taxes in Multicounty Districts and Improvement Districts §§ 72110–72112 · 3 sections

   • § 72110 If a district contains lands situated in more than one county, the duties imposed upon the board of supervisors and county officers by Chapter 1 (commencing…
   • § 72111 In a district containing lands situated in more than one county, the auditor of each affected county shall immediately after equalization and not later than…
   • § 72112 Whenever an improvement district within a municipal water district is itself located in two or more counties, the method and procedure for the apportionment of…
3. CHAPTER 3. Payments by Public Agencies in Lieu of Taxes §§ 72125–72132 · 8 sections

   • § 72125 “Public agency,” as used in this chapter, means any city, county, district, other local authority or public body of, or within, this state.
   • § 72126 On or before July 1st of each year, a district by resolution may authorize public agencies, located wholly or partially within the boundaries of the district,…
   • § 72127 On or before the first day of September, in any year the governing body of a public agency located wholly or partially within a district may declare its…
   • § 72128 All such declarations shall be made by order and resolution of the governing body of the public agency and shall state that payment shall be made in cash…
   • § 72129 Immediately upon the adoption of such declaration a certified copy shall be filed by such public agency with the secretary of the district to whom the taxes…
   • § 72130 Upon receipt of a certified copy of such declaration, the board of directors of the district may reject such declaration whenever the public agency has, in the…
   • § 72131 Upon receipt of a certifed copy of such declaration, the county assessor, county auditor, or other responsible officer shall reduce the amount of taxes to be…
   • § 72132 A public agency which exercises its right to utilize its funds in avoidance of taxes shall retain its rights to state, county, or other public agency…
4. CHAPTER 4. Chino Basin Production Assessments §§ 72140–72146 · 16 sections

   1. ARTICLE 1. General Provisions §§ 72140–72140.2 · 3 sections

      • § 72140 This chapter shall be known and may be cited as the Chino Basin Production Assessment Law.
      • § 72140.1 As used in this chapter: (a) “Annual” or “year” means a calendar year unless the context indicates a contrary meaning. (b) “Assessing district” means any Chino…
      • § 72140.2 The powers conferred by this chapter are in addition to, and not in place of, any other powers conferred upon the Chino Basin districts. Production assessments…
   2. ARTICLE 2. Assessment § 72141 · 1 section

      • § 72141 To accomplish the purposes of this chapter, the primary district shall cause a production assessment or assessments to be levied each year at a uniform annual…
   3. ARTICLE 3. Levy of Assessment §§ 72142–72142.4 · 5 sections

      • § 72142 On or before 60 days after the effective date of this chapter, and on or before the third Wednesday in April of each year after 1975, the board shall adopt a…
      • § 72142.1 Immediately after adopting its resolution levying the assessment, which levy shall thereupon be effective as to all production from the Chino Basin within the…
      • § 72142.2 After the levy of a production assessment pursuant to this chapter the Chino Basin districts shall give notice thereof to all affected producers within the…
      • § 72142.3 Payment of the assessment shall accompany the filing of the annual report.
      • § 72142.4 If any producer after having been given notice as required by Section 72142.2 fails to pay a production assessment when due, such producer shall become liable…
   4. ARTICLE 4. Reports §§ 72143–72143.1 · 2 sections

      • § 72143 On or before 120 days after the effective date of this chapter, and on or before the last day of July of each year after 1975, each producer within the Chino…
      • § 72143.1 If any producer subject to production assessments, after having been given notice as required by Section 72142.2, fails to file an annual report on production,…
   5. ARTICLE 5. Advisory Committee §§ 72144–72144.2 · 3 sections

      • § 72144 The board shall appoint an advisory committee representative of the various categories of water use and institutional concern, including each city which is a…
      • § 72144.1 The advisory committee shall organize, elect officers, and adopt reasonable rules for conduct of its affairs; provided, that all meetings of the committee…
      • § 72144.2 The advisory committee shall review all proposed studies, programs, and expenditures of proceeds of production assessments under this chapter and shall advise…
   6. ARTICLE 6. Remedies § 72145 · 1 section

      • § 72145 Any assessing district may bring a suit in the court having jurisdiction against any producer for the collection of any delinquent production assessments,…
   7. ARTICLE 7. Termination § 72146 · 1 section

      • § 72146 The assessment authority conferred pursuant to this chapter shall not extend beyond fiscal year 1976–77 production, and the power to collect production…