2005 California Government Code Sections 65069-65069.5 Article 8. Financial Provisions

65069.  Pursuant to concurrent resolution adopted by the boards of
supervisors of the several counties in which the district functions,
such counties may lend to the district out of available funds an
amount not to exceed seventy-five thousand dollars ($75,000) in order
to enable the district to perform its functions and meet its
obligations.  The loan shall be repaid out of the first tax revenues
of the district and shall be repaid out of such revenues prior to the
payment of any other obligations of the district.
65069.1.  Before the 15th day of June of each year the board shall
estimate and determine the amount of money required by the district
for purposes of the district during the ensuing fiscal year and shall
apportion this amount to the counties included within the district,
one-half according to the relative value of all the property in each
county within the district as determined by the board and one-half in
the proportion that the population of each county bears to the total
population of the district.  For the purposes of this section the
board shall base its determination of the population of the several
counties on the latest official census information available to it.
The total amount of money required by the district for district
purposes during any one fiscal year shall not exceed one-half cent
($0.005) on each one hundred dollars ($100) of the assessed valuation
of all the property included in the district.
65069.2.  On or before the 15th day of June of each year, the board
shall inform the boards of supervisors of each county of the amount
apportioned to the county.  Each board of supervisors shall levy an
ad valorem tax on the taxable property within the county included
within the district sufficient to secure the amount so apportioned to
it and such taxes shall be levied and collected together with, and
not separately from, the taxes for county purposes and paid to the
treasurer of each of the counties to the credit of the district.
   The board of supervisors, in lieu of levying a tax to secure the
amount so apportioned, and if funds are available in the county
general fund, may require such amount to be paid by the county
treasurer from the general fund of the county to the district
treasury.
   In lieu of levying a tax and in lieu of using money in the county
general fund to secure all or part of the amount so apportioned to
the county, the board of supervisors may, with the consent of the
board, contribute to the district services of county officers or
employees.
65069.3.  Taxes levied by the board of supervisors for the benefit
of the district shall be a lien upon all property within such county
lying within the district and shall have the same force and effect as
other liens for taxes.  Their collection may be enforced in the same
manner as liens for county taxes are enforced.
65069.4.  The treasurers of the several counties within the district
shall pay into the district treasury all funds held by them to the
credit of the district.
65069.5.  The district board shall, in carrying out the provisions
of this article, comply as nearly as possible with the provisions of
Chapter 1 (commencing with Section 29000) of Division 3 of Title 3 of
the Government Code.