2007 California Government Code Article 4. Extended Police Protection

CA Codes (gov:25210.40-25210.47)

25210.40.  The board of supervisors of any county is authorized to
provide, pursuant to the provisions of this chapter, extended police
protection services within any county service area established for
that purpose.


25210.41.  If extended police protection is to be provided within
any county service area the board of supervisors may on or before
April 1st of each year, by resolution, determine the nature and
extent of the extended police protection services to be provided at
the expense of county service area funds within the area during the
next succeeding fiscal year.



25210.41a.  If extended police protection is to be provided 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 police protection 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
police protection services pursuant to this section, the provisions
of Sections 25210.41, 25210.42 and 25210.43 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.



25210.42.  On or before July 10th in each year, as the board of
supervisors directs, the sheriff 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 police protection service 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.



25210.43.  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 extended police protection in the area for the next
succeeding fiscal year and no other budgetary requirements for such
extended police protection services shall be deemed applicable to the
area.



25210.44.  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 to be received during the fiscal year and of any
available surplus.


25210.45.  The tax for extended police protection 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.



25210.46.  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 the
performance of extended police protection services in the area.



25210.47.  Any property included in a county service area which is
also included within a police protection district shall be exempt
from taxation under this chapter for the furnishing of extended
police protection services within the county service area and none of
the funds raised by taxation upon the county service area for the
purpose of providing extended police protection services shall be
expended within the territory included in a police protection
district.