2005 California Government Code Sections 25210.60-25210.68 Facilities and Services

25210.60.  The board of supervisors of any county is authorized to
establish and maintain, pursuant to the provisions of this chapter
local park, recreation or parkway facilities and services within any
county service area established for that purpose.
25210.61.  A local park, recreation or parkway facility as those
terms are used in this chapter mean and refer to those parks,
recreation or parkway facilities which the board of supervisors
determines are maintained primarily for the benefit of and are used
primarily by residents within the county service area.
25210.62.  If local park, recreation or parkway facilities are to be
established and maintained within any county service area, the board
of supervisors may on or before April 1st of each year, by
resolution, specify the park, recreation or parkway facilities to be
established and maintained at the expense of county service area
funds within the county service area and the extent of the work to be
done in connection therewith during the next succeeding fiscal year.
  The board shall also designate the county officer whose duty it
shall be to maintain, operate, manage and control such facilities and
perform such work, subject to the direction of the board of
supervisors.
25210.62a.  If local park, recreation or parkway facilities are to
be established and maintained 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 local park,
recreation or parkway facilities 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 local park, recreation or parkway
facilities pursuant to this section, the provisions of Sections
25210.62, 25210.63, 25210.64 and 25210.65 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.
25210.63.  On or before July 10th of each year, as the board of
supervisors directs, the officer designated by the board of
supervisors for that purpose, 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 park, recreation or parkway facilities and services
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.
25210.64.  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, pursuant to this chapter, local park, recreation or
parkway facilities and services in the area for the next succeeding
fiscal year and no other budgetary requirements for such local park,
recreation or parkway facilities and services shall be deemed
applicable to the area.
25210.65.  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 during the fiscal year and any available surplus.  With
respect to any county service area formed between January 1 and June
1, 1966, the board may levy an annual special assessment upon the
property within the county service area for recreational services and
facilities benefiting such property.
25210.66.  The tax for local park, recreation or parkway facilities
and 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.
25210.66a.  For any county service area or zone of a county service
area providing services under this article, the board of supervisors
may fix and collect charges to pay, in whole or in part, for the
costs of providing the services.  The revenue obtained thereby may be
in lieu of, or supplemental to, revenue obtained by the levy of
taxes or other methods.  The charges may vary by reason of the nature
of the use to correspond to the cost and the value of the services.
The charges may be determined by apportioning the total cost, not
otherwise offset by other available revenue, of the service to each
parcel therein in proportion to the estimated benefit from the
service to be received by each parcel.  Alternatively, the board of
supervisors may apportion the total cost by using any method which it
determines to be fair and reasonable in apportioning benefit.
   Any county service area or zone of any county service area which
has fixed charges pursuant to this section may, by ordinance, provide
a procedure for, and collect the charges, on the tax roll in the
same manner and at the same time as its general ad valorem property
taxes are collected as provided in this section, except that the
board of supervisors shall not impose a charge upon a federal or a
state governmental agency or another local agency.  Any ordinance
shall provide that:
   (a) Once a year the board of supervisors shall cause to be
prepared a written report which shall contain a description of each
parcel of real property receiving the particular extended service and
the amount of the charge for each parcel for the year computed in
conformity with the procedure set forth in the ordinance authorizing
collection of the charges on the tax roll. The report shall be filed
with the clerk of the board of supervisors.
   (b) Upon filing of the report, the clerk shall fix a time, date,
and place for hearing thereon and for filing objections or protests
to the report. The clerk shall publish notice of the hearing as
provided in Section 6066, prior to the date set for hearing, in a
newspaper of general circulation printed and published in the county.
   (c) At any time, date, and place stated in the notice, the board
of supervisors shall hear and consider all objections or protests, if
any, to the report and may continue the hearing from time to time.
Upon conclusion of the hearing, the board of supervisors may adopt,
revise, change, reduce, or modify any charge and shall make its
determination upon each charge as described in the report and
thereafter, by resolution, shall confirm the report.
   (d) The charges set forth in the report, as confirmed, shall
appear as a separate item on the tax bill.  The charge shall be
collected at the same time and in the same manner as ordinary county
ad valorem property taxes are collected and shall be subject to the
same penalties and the same procedure and sale in case of delinquency
as provided for such taxes.  All laws applicable to the levy,
collection, and enforcement of county ad valorem property taxes shall
be applicable to such charge, except that, if for the first year the
charge is levied the real property to which the charge relates has
been transferred or conveyed to a bona fide purchaser for value, or
if a lien of a bona fide encumbrancer for value has been created and
attaches thereon, prior to the date on which the first installment of
the taxes would become delinquent, the charge confirmed pursuant to
this section shall not result in a lien against the real property
but, instead, shall be transferred to the unsecured roll for
collection.
   (e) Whenever a railroad, gas, water, or electric utility
right-of-way or electric line right-of-way is included within the
service area, or zone of the service area, the railroad, gas, water,
or electric utility right-of-way or electric line right-of-way shall
be subject to the charges authorized only if, and to the extent that,
it is found that it will benefit from the particular extended
service, and the railroad, gas, water, or electric utility
right-of-way or electric line right-of-way shall be subject to the
same penalties, and the same procedure and sale, in case of
delinquency as other properties in the service area or zone.  In
determining whether or not the railroad, gas, water, or electric
utility right-of-way or electric line right-of-way benefits from the
extended service, its use as a right-of-way for a railroad, gas,
water, or electric utility shall be presumed to be permanent.
25210.67.  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
providing local park, recreation or parkway facilities and services
in the area.
25210.68.  Any property included in a county service area which is
also included in a district which was originally organized and
existed under former Article 1, 2 or 4 of Chapter 3 of Division 5 of
the Public Resources Code shall be exempt from taxation under this
chapter and none of the funds raised by taxation upon the county
service area for the purpose of providing local park, recreation or
parkway facilities and services shall be expended within the area
included in such a district.