2005 California Health and Safety Code Sections 6789 Article 6.5. Districts in More Than One County

6789.  Taxes for a district which is situated in more than one
county and which has availed itself of the county assessor's roll
pursuant to Sections 6780 and 6781 shall be levied in accordance with
the following procedure:
   (a) The district board shall annually, before the time of fixing
the general tax levy for county purposes, estimate the amount of
money necessary to be raised by taxation to meet the requirements for
district purposes, including, but not limited to, operation,
maintenance, and payment of principal and interest on outstanding
bonds which will become payable before the proceeds of another tax
levy made at the time of the next general tax levy for county
purposes can be made available for payment of such operation,
maintenance, principal and interest.
   (b) The total estimate shall be divided by the district board in
proportion to the value of the real property of the district in each
county.  The value shall be determined from the equalized values of
the last assessment rolls of the counties.  When the division of the
estimate has been made, the district board shall promptly certify to
the boards of supervisors of the counties in which the district is
situated the respective parts of the estimate apportioned to each
county.
   (c) The board of supervisors of each county in which is situated
any part of a district shall annually, at the time of levying county
taxes, levy a tax upon all the property within the district situated
in the county sufficient to raise the amount so certified to the
board of supervisors by the district board.
   (d) The tax shall be collected by the same officers and in the
same manner as other county taxes, and the money so collected shall
be transmitted to the district treasurer.