2005 California Public Utilities Code Sections 13021-13024 Charge

13021.  This article shall apply only to the ownership, operation,
control, or use by a district of a system for the distribution of
irrigation water and shall not affect, but shall be in addition to,
the right of the board of directors of the district to fix rates and
charges, and to supervise and regulate every utility owned and
operated by the district pursuant to this division.
13022.  (a) A district which acquires, constructs, owns, operates,
controls, or uses works for supplying its inhabitants and lands
within the district with irrigation water, may fix by resolution on
or before the first day of July of each year a water standby or
immediate availability charge on all land within its boundaries to
which water is made available by the district for irrigation
purposes, whether the water is actually used or not.  Such charge
shall not apply to lands permanently dedicated exclusively to
transportation of persons or property.
   (b) The board of directors of a district which fixes such a
standby charge may establish schedules varying the charges in
different areas within a district.  The board of directors may not,
however, fix an annual standby charge at a rate in excess of ten
dollars ($10) per acre or portion thereof.
   (c) The resolution fixing a standby charge shall be adopted by the
board of directors only after the submission of a report and
recommendation by the general manager, notice and a hearing in the
manner prescribed by Section 14401.
13023.  (a) Any disrict levying a standby charge, which has elected
under Section 12897 to use county and state assessment and tax
collection procedures, shall, on or before the first day of August of
each year, furnish in writing to the county auditor of each affected
county a description of each parcel of land within the district upon
which a standby charge has been levied for the current fiscal year,
together with the amount of standby charge fixed by the district on
each parcel of land.
   (b) All county officers charged with the duty of collecting taxes
shall collect district standby charges with the regular tax payments
to the county. Such charges shall be collected in the same form and
manner as county taxes are collected and shall be paid to the
district.  Charges fixed by the district shall be a lien on all the
property benefited thereby.  Liens for such charges shall be of the
same force and effect as other liens for taxes, and their collection
may be enforced by the same means as provided for the enforcement of
liens for state and county taxes.
13024.  Any funds derived from the standby charges levied pursuant
to this article may be used by the district for all purposes which a
district is authorized to expend funds insofar as such purposes
relate to the acquisition of a water supply or the acquisition,
construction, operation, control, or use of works for supplying land
within the district with irrigation water.