2005 California Health and Safety Code Sections 20101-20113 Article 4. Taxation

20101.  The district board shall call an election at which it shall
submit to the voters in the district the question whether a special
tax shall be levied for establishing and equipping a police
department for the protection of life and property in the district.
20102.  The election shall be called by posting notices in three of
the most public places in the district for not less than ten days;
and if there is a newspaper printed and published in the district, by
publishing a notice in at least two regular issues of the newspaper.
20103.  The notice shall specify the time and place of the election,
and the amount required for the establishment and equipment of the
police department.
20104.  The ballots used at the election shall contain the words
"Tax --Yes," and "Tax--No."
20105.  The district board shall appoint three judges and two clerks
to conduct the election.  The election shall be conducted as far as
practicable pursuant to the general election law; but neither a new
register nor legal ballot paper is required, and the polls may be
opened at eight o'clock a.m., and closed at five o'clock p.m. on the
day of the election.
20106.  Within twenty-four hours after the election, the judges of
the election shall report and certify to the district board the
number of votes cast for and against the tax.
20107.  If the majority of the votes cast are in favor of the tax,
the district board shall report to the board the amount of money
authorized to be raised.
20108.  The district board shall make an annual estimate of the
amount of money required during the ensuing fiscal year for the
maintenance of any police department established in the district, and
for the cost of any other thing necessary for carrying out this
part; and shall submit it to the board not later than the first day
of July of each year.
20109.  At the time of levying the county taxes, the board shall
levy a tax upon all the taxable property in the district sufficient
to raise any amount reported to it pursuant to this article by the
district board.  The rate of the tax shall be ascertained by first
deducting fifteen per cent for anticipated delinquencies from the
aggregate assessed value of the property appearing on the county
assessment roll, and then dividing the amount reported by the
remainder of the aggregate assessed value.  The tax shall be computed
and entered on the assessment roll by the county auditor and
collected at the same time and in the same manner as county taxes.
20110.  Any amount of money raised for the establishment and
equipment of a police station in a district by a special tax levied
pursuant to this article shall not exceed in any one year one per
cent of the assessed value of the taxable property in the district.
20111.  (a) Except as otherwise provided in subdivision (b), any
amount of money raised for the maintenance of a police department in
a district by an annual tax levied pursuant to this article shall not
exceed three-fourths of 1 percent of the assessed value of the
taxable property in the district.
   (b) If the district desires to change the maximum amount of money
established by subdivision (a) for maintenance of a police
department, the district board shall call a special election to
submit a proposed new maximum to the voters of the district.  The
proposed new maximum shall be expressed on the ballot in the same
manner as the maximum amount is expressed in subdivision (a).  A
majority of the votes cast at such an election shall be required to
approve the proposed new maximum.  No maximum established pursuant to
this subdivision shall exceed 11/2 percent of the assessed value of
taxable property in the district.
20112.  All money collected pursuant to this article shall be paid
into the county treasury for the use of the district.  The county
treasurer shall pay it out on warrants of the county auditor drawn on
the county treasurer upon orders of the district board.
20113.  The county treasurer shall not receive any compensation for
performing duties relating to the receipt and disbursement of money
collected pursuant to this article.