2005 California Health and Safety Code Sections 4810-4820 Article 6. Finance and Taxation

4810.  Annually, on or before the first day of August the district
board shall furnish to the board of supervisors and the county
auditor a written statement of the amount necessary to pay the
interest on bonds for that year, and the portion of the principal
that is to become due before the time for making the next general tax
levy.
4811.  The board of supervisors of the county shall annually, at the
time and in the manner of levying other county taxes, levy and cause
to be collected a tax upon the taxable real property in the
district, based upon the last equalized assessment roll of the county
sufficient to pay the interest on the bonds for that year and such
portion of the principal as is to become due before the time for
making the next general tax levy.
4812.  If the district board fails to furnish to the board of
supervisors the written statement of the amount necessary, the board
of supervisors of the county shall ascertain the amount necessary to
pay the interest on the bonds for that year and the portion of the
principal that is to become due before the time for making the next
general tax levy, and shall levy and cause to be collected the
necessary amount.
4813.  The tax shall be collected at the same time and in the same
manner as the general tax levy for county purposes, and when
collected shall be paid into the treasury of the county to the credit
of the district, and shall be used for the payment of the principal
and interest upon the bonds, and for no other purpose.
4814.  The principal and interest on the bonds shall be paid by the
treasurer of the county in the manner now or hereafter provided by
law for the payment of principal and interest on the bonds of the
county.
4815.  In any year, at least 15 days before the first day of the
month in which the board of supervisors of the county in which the
district is located, is required by law to levy the amount of taxes
required by law for county purposes, the district board shall furnish
to the board of supervisors a written statement of the amount
necessary; (a) to maintain, operate, extend, or repair any work or
improvements of the district, for the collection, treatment and
disposal of sewage and to defray all other expenses incidental to the
exercise of any of the district's powers, except the amounts
necessary to acquire, construct, maintain and operate a refuse
transfer or disposal system, or both, and any other expenses
incidental to the operation of said system and (b) to acquire,
construct, operate and maintain any work or improvement of the
district for a refuse transfer or disposal system, or both.  The
board of supervisors of the county shall, at the time and in the
manner of levying other county taxes, levy separately and cause to be
collected a tax upon the taxable real property in the district,
based upon the last equalized assessment roll of the county
sufficient to pay:  (1) the cost of maintaining, operating,
extending, or repairing any work or improvements of the district for
the collection, treatment and disposal sewage and of defraying all
other expenses incidental to the exercise of any of the district's
powers except those relating to the acquisition, construction,
operation and maintenance of a refuse transfer or disposal system, or
both, and (2) the cost of acquiring, constructing, operating and
maintaining, extending or repairing a refuse transfer or disposal
system, or both; provided, the latter levy shall be made only on the
real property located in said refuse transfer or disposal system, or
both.
4816.  The tax shall be levied and collected at the same time and in
the same manner as the general tax levy for county purposes, and the
revenue derived from the tax shall be paid into the county treasury
to the credit of the operating fund of the district, unless the board
has designated a depository or depositories pursuant to Section
4730.5 or Section 4730.7 in which case the revenue shall be paid into
the depository or depositories, as directed by the board, and the
district board shall control and order its expenditure.
4817.  Claims for money or damages against the district are governed
by Part 3 (commencing with Section 900) and Part 4 (commencing with
Section 940) of Division 3.6 of Title 1 of the Government Code,
except as provided therein. Claims not governed thereby or by other
statutes or by ordinances or regulations authorized by law and
expressly applicable to such claims shall be prepared and presented
to the governing body, and all claims shall be audited and paid, in
the same manner and with the same effect as are similar claims
against the county.
4818.  The cost of preparing the engineer's report, including the
compensation paid engineers and other employees of the district, is a
charge against the district and shall be paid from the first
available funds of the district.
4819.  The cost of the engineer's report, employees' salaries, costs
of engineering surveys, bond counsel fees, and other initial costs
and expenses, not to exceed five thousand dollars ($5,000), incurred
after formation of a district and prior to receipt of its first
available funds, may be advanced by another county sanitation
district or districts situated within the same county, upon such
terms and conditions as may be agreed upon; said funds must be repaid
by the borrowing district from its first available funds.
4820.  The board of directors of a county sanitation district
engaging in refuse disposal operations may, by resolution, establish
a cash difference fund in an amount not to exceed one hundred dollars
($100), in the same manner and by the same procedures as prescribed
by Sections 29370 to 29379, inclusive, of the Government Code.