2005 California Streets and Highways Code Sections 1550-1554 CHAPTER 7. HIGHWAY TAXES

1550.  Each year, at the meeting at which the board of supervisors
levies the property tax for general county purposes, the board may
estimate the amount of property tax for highway purposes in each road
district, and may fix the amount of, and levy, the property tax in
each such road district for highway purposes.  The property tax for
highway purposes shall not, in any one year, exceed the sum of forty
cents upon each one hundred dollars of assessable property in the
district.
   Nothing contained in this section shall authorize any property tax
for highway purposes to be levied or collected by a county within
any city wherein work and improvements upon the streets are done by
virtue of any law relating to street work and improvements within
such a city.
1550.1.  The board of supervisors may form special road maintenance
districts in subdivided areas of the county wholly outside of
incorporated cities.  Formation of said districts may be ordered by
the board of supervisors when in their opinion additional road funds
are necessary to properly maintain roads in specific areas of the
county.  Such districts shall be formed by order of the board setting
forth the boundaries thereof.  Such district shall be in existence
until the board shall by its order discontinue such district.  If
such a district is to be formed, the board of supervisors shall set a
date for a hearing on said formation.  Such hearing shall not be
held in less than three weeks after the date of the order for the
hearing, and prior to the date of the hearing, a notice of said
hearing shall be published twice in a newspaper of general
circulation in the area, and, in addition, at least three notices
shall be posted in public places within the proposed district.  At
the hearing, protests may be heard on the proposed formation of such
district.  It shall be within the power of the board of supervisors
to determine from the results of the hearing the necessity for said
special road maintenance district, and, if it be deemed necessary,
the district may be formed as hereinbefore provided.
1550.2.  Each year at the meeting at which the board of supervisors
levies the property tax for general county purposes, the board may
estimate the amount of property tax for road maintenance necessary in
special road maintenance districts as provided by Section 1550.1,
and a property tax shall be levied in said special road maintenance
district for the purposes of said district.  Said tax shall be in
addition to all taxes for roads otherwise provided, but in no case
shall the sum of this special maintenance tax and all other property
taxes for roads exceed the sum of forty cents ($0.40) upon each
hundred dollars ($100) of assessable property in the district as
provided by Section 1550.
1550.3.  All work done in special road maintenance districts shall
be done by the county road commissioner and all laws relating to the
expenditure of road funds raised by property taxes shall apply to the
expenditures of said districts.
1551.  When levied, the property tax for highway purposes shall be
annually assessed and collected by the same officers and in the same
manner as other county taxes are assessed and collected.  All
collections shall be paid into the county treasury.
1552.  Except as otherwise provided in this code, all property tax
for highway purposes collected in each road district shall be
expended for highway purposes within the district in which collected.
   The board of supervisors shall cause such tax collected each year
to be apportioned to the several road districts entitled thereto, and
to be kept by the county treasurer in separate funds.
1553.  The boards of supervisors, in their respective counties, may
levy a special road fund tax, not to exceed two mills on each dollar
of assessed valuation, on all the property in such counties outside
of any city.  This tax is in addition to all taxes otherwise provided
for, and the fund so created shall be expended for the construction
and maintenance of the county highways in the several road districts,
in proportion to the amount collected from such districts.
1554.  In addition to all taxes otherwise provided for, the board of
supervisors may levy, and upon the petition of a majority of the
property owners of any road district the board shall levy, an
additional special road fund tax not to exceed two mills on each
dollar of assessed valuation on all the property in such road
district, to be expended in the maintenance of the county highways in
such district.