CHAPTER 7. Taxes
Chapter 7 added by Stats. 1959, Ch. 370.
§§ 70230–70244 · 12 sections
- § 70230 The board of directors shall avail itself of the equalized assessment roll of the county in which the district is situated, and take such assessments as the…
- § 70231 On or before the third Monday in August each year, the county auditor shall transmit to the board of directors a written statement showing the total value of…
- § 70234 The board of directors shall meet on the first Tuesday after the first Monday of September of each year to determine the rate of tax to be levied for district…
- § 70235 The board shall, after fixing the tax rate, certify the same to the county auditor.
- § 70237 The county auditor shall compute the district tax on the property within the district using the rate of levy so fixed by the board and the assessed value as…
- § 70238 The district taxes shall be collected at the same time and in the same manner as county taxes.
- § 70239 All taxes levied under the provisions of this part shall be a lien on the property on which they are levied. All of the provisions of law, relative to the…
- § 70240 The tax collector shall sell to the district, for the nonpayment of taxes, the property assessed at the same time and in the same manner as property assessed…
- § 70241 All acts of the officials of the district in the levy and collection of district taxes shall be given the same credence and shall have the same presumptions as…
- § 70242 All deeds executed by the officers of the district shall be conclusive as to all recitals contained therein and that all acts required by law have been…
- § 70243 The tax collector shall, when requested, furnish the board a complete list of all delinquent taxes, of the persons owing the same and a certified copy of the…
- § 70244 In the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1…