2005 California Government Code Sections 25210.78-25210.78i Services

25210.78.  The board of supervisors of any county is authorized to
establish and maintain, pursuant to the provisions of this chapter,
extended library facilities and services within any county service
area established for that purpose.
25210.78a.  As used in this chapter, "extended library facilities
and services" means the payment of salaries and benefits of library
personnel, the acquisition or improvement of sites for library
buildings, the construction, alteration, repair, or maintenance of
library buildings, or the acquisition, repair or maintenance of
furniture or equipment for library buildings, the acquisition,
repair, or maintenance of library materials, or all or any
combination thereof.
25210.78b.  If extended library facilities and services are to be
established and maintained within any county service area, the board
of supervisors may on or before April 1st of each year, by
resolution, specify the extended library facilities and services to
be established and maintained at the expense of county service area
funds within the county service area and the extent of the work to be
done in connection therewith during the next succeeding fiscal year.
  The board shall also designate the county officer whose duty it
shall be to maintain, operate, manage and control such facilities and
perform such work, subject to the direction of the board of
supervisors.
25210.78ba.  If extended library facilities and services are to be
established and maintained within any county service area the board
of supervisors may at the time it adopts its final budget for the
county determine the nature, extent and cost of such extended library
facilities and services to be provided at the expense of county
service area funds within the area during the fiscal year for which
the final budget of the county is adopted.  In the event that the
board of supervisors elects to and does determine the nature, extent
and cost of providing such extended library facilities and services
pursuant to this section, the provisions of Sections 25210.78b,
25210.78c, 25210.78d and 25210.78e shall be inapplicable to any such
determinations and the board of supervisors shall fix, levy and
collect taxes therefor within the area in the same manner and at the
same time as other county taxes are fixed, levied and collected.
25210.78c.  On or before July 10th of each year, as the board of
supervisors directs, the officer designated by the board of
supervisors for that purpose, shall file with the board of
supervisors and the county auditor an estimate accompanied by such
supporting data as the board of supervisors may require, of the cost
of providing the extended library facilities and services determined
upon by the resolution of the board of supervisors.  The estimate
shall show the amount of money required for general fund purposes and
for salary fund purposes.
25210.78d.  The board of supervisors shall either adopt or revise
the estimate and the estimate as finally approved by the board of
supervisors shall fix the amount of money required for the purpose of
providing, pursuant to this chapter, extended library facilities and
services in the area for the next succeeding fiscal year and no
other budgetary requirements for such extended library facilities and
services shall be deemed applicable to the area.
25210.78e.  Each year at the time the board of supervisors fixes and
levies taxes for county purposes it shall also fix the rates of
county service area taxes and shall levy the taxes upon all taxable
property within the area. The rate shall be such as will produce,
after due allowance for delinquency as fixed by the board, the amount
found by deducting from the estimate, finally approved by the board,
the amount of estimated revenue from other sources of the county
service area during the fiscal year and any available surplus.
25210.78f.  The tax for extended library facilities and services
shall be annually levied and collected by the same officers and at
the same time and in the same manner as other county taxes are levied
and collected.  All collections shall be paid into the county
treasury to the credit of the county service area.
25210.78g.  From time to time during the fiscal year as determined
by the board of supervisors, the board of supervisors shall order the
transfer from the funds in the county treasury standing to the
credit of the county service area of an amount found by the board of
supervisors to be sufficient to reimburse the county general fund and
the county salary fund for the expenditures made therefrom in
providing extended library facilities and services in the area.
25210.78h.  Any property included in a county service area which is
also included in a district organized and existing under Chapter 4
(commencing at Section 27501), 5 (commencing at Section 27751), or 6
(commencing at Section 28001) of Division 20 of the Education Code
shall be exempt from taxation under this chapter and none of the
funds raised by taxation upon the county service area for the purpose
of providing extended library facilities and services shall be
expended within the area included in such a district.
25210.78i.  Any of the revenues received by a county under a sales
and use tax adopted by the board of supervisors in accordance with
the provisions of Part 1.  5 (commencing at Section 7200) of Division
2 of the Revenue and Taxation Code attributable to either the sale
of tangible personal property at retail within the unincorporatd area
of such county or the storage, use or other consumption of tangible
personal property in such unincorporated area if such property is
purchased for the storage, use or other consumption in such
unincorporated area, may be used for the establishment and
maintenance of extended library facilities and services within a
county service area established pursuant to this article.