2005 California Education Code Sections 15420-15422 More Counties

15420.  If a school facilities improvement district lies in two or
more counties, the assessor of each of the counties in which the
district lies, shall annually as soon as the county assessments have
been equalized by the State Board of Equalization, certify to the
board of supervisors of each of the counties in which any portion of
the schools facilities improvement district is located, the assessed
value of all taxable property in the county located within the school
facilities improvement district or community college district.  The
tax shall be levied according to the ratio which the assessed value
of the property in the district in any county bears to the total
assessed value of the property in the school facilities improvement
district. Each board of supervisors shall levy upon the property of
the school facilities improvement district and within its own county
the rate of tax that will be sufficient to raise not less than the
amount needed to pay the interest and the portion of the principal of
the bonds as is to become due during the year.
15421.  (a) The tax shall be entered upon the assessment roll and
collected in the same manner as other on real property.
   (b) The tax when collected shall be paid into the county treasury
of the county.  The treasurer of any county, other than the one whose
superintendent of schools has jurisdiction over the school district
or community college district in which the school facilities
improvement district is located, shall, upon order of the county
auditor, pay the sum collected on account of the tax into the
treasury of the county whose superintendent of schools has
jurisdiction over the school district or community college district
in which the community facilities district is located.
15422.  This article shall apply only to general obligation bonds
issued for one or more purposes specified in Section 15302 and
approved by two-thirds of the votes cast by voters voting on the
proposition.