ARTICLE 2. Special Rate

Article 2 added by Stats. 1949, Ch. 274.

§§ 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…