2007 California Health and Safety Code Article 2. Bonds Of Annexed Territory

CA Codes (hsc:6660-6661)

6660.  At any time after the annexation of territory, the board may
issue bonds to raise money for any of the purposes stated in Section
6512 hereof in or for the benefit of said annexed area in the same
manner as in any other part of the district, except, only qualified
electors resident within the annexed territory are entitled to
petition or vote in the proceedings.  In the event any such bonds are
issued in such annexed territory, or in lieu thereof proceedings are
had under Article 3 of Chapter 4 of this part, said territory shall
not be subject to taxation for any bonds of the district or of any
area previously annexed thereto theretofore authorized to be issued
for one or more of the same purposes under Article 1 of Chapter 6 of
this part.  When no such bond proceedings are intended to be taken in
such territory, then in the order of the sanitary board fixing the
boundaries thereof, or by resolution adopted subsequently thereto
when it is found by said sanitary board to be necessary in order to
provide equality of taxation in said annexed area, said sanitary
board may determine that said annexed area shall not be subject to
taxation for any prior indebtedness of said district or of any other
part thereof.  Certified copies of said resolution shall be filed
with the county clerk and also with the county assessor and with the
State Board of Equalization in Sacramento and thereafter said annexed
area shall not be subject to taxation for any such prior
indebtedness.


6661.  The provisions of this part with reference to bonds in
annexed territory do not limit the powers or alter the procedure
provided for the issuance of bonds by an entire district and payable
out of taxes levied upon all taxable property whether the boundaries
of the district remain as originally established or have been altered
by annexation.