2005 California Public Resources Code Sections 13160-13163 CHAPTER 9. TAXATION

13160.  The lien for taxes for the first fiscal year after the
district is formed shall attach on the first Monday in March or on
the date the district is created, whichever is later.
13161.  The board of supervisors shall at the time and in the manner
of levying other county taxes, levy and cause to be collected a tax
upon the taxable real and personal property in the district, based
upon the last equalized assessment roll of the county, sufficient to
pay (a) 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, and (b) the amount necessary to maintain, operate,
extend, or repair any work or improvements within the district, and
to defray all other expenses incidental to the exercise of any of the
district powers or to pay any existing obligations of the district.
The aggregate taxes levied for any one fiscal year, other than those
levied to pay the principal and interest on the bonds, shall not
exceed one dollar ($1) on each one hundred dollars ($100) of the
assessed valuation of taxable real and personal property in the
district.
13161.5.  A district may impose a special tax pursuant to Article
3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of
Division 1 of Title 5 of the Government Code.  The special taxes
shall be applied uniformly to all taxpayers or all real property
within the district, except that unimproved property may be taxed at
a lower rate than improved property.
13162.  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 county treasury to the credit of
the proper district fund, as provided in Chapter 10 (commencing with
Section 13170).  The board shall control and order its expenditure.
13163.  The principal and interest on district bonds shall be paid
by the county treasurer, if payable at his office, in the manner now
or hereafter provided by law for the payment of principal and
interest on the bonds of the county, unless said bonds shall be made
payable elsewhere.