2009 California Water Code - Section 31650-31653 :: Article 1. In General

31650.  A district may cause taxes to be levied for the purpose of
paying any of its obligations and to accomplish the purposes of this
division.

31651.  If the maturity of the indebtedness created by an issue of
bonds begins more than one year after the date of issuance, a tax
shall be levied and collected pursuant to this part annually
sufficient to pay the interest on the indebtedness as it falls due
and also to constitute a sinking fund for the payment of the
principal of the bonds on or before maturity.

31652.  A district may cause taxes to be levied to pay the expenses
of its formation, including fees of attorneys and others employed to
conduct the formation proceedings.

31653.  A district may impose a special tax pursuant to Article 3.5
(commencing with Section 50075) of Chapter 1 of Part 1 of Division 1
of Title 5 of the Government Code. The special taxes shall be applied
uniformly to all taxpayers or all real property within the district,
except that unimproved property may be taxed at a lower rate than
improved property.