2007 California Health and Safety Code Chapter 2. Use Of County Assessor\'s Roll

CA Codes (hsc:6940-6941.9)

6940.  Notwithstanding the provisions of Chapter 161 of the Statutes
of 1891, or the provisions of the Sanitary District Act of 1919, as
the provisions of these acts existed at the time of their repeal, the
board of any sanitary district organized or reorganized under and
continuing in existence and subject to these acts may elect to avail
itself of the assessment roll of the properties within the district,
used by the county in which the district is situated, and may take
that assessment as the basis for district taxation.



6940.3.  The board shall declare its election by resolution and
shall file a certified copy with the auditor and the assessor of the
county on or before the first Monday in February of the year in which
the district proposes to use the county assessment roll.
   Thereafter, until the board by resolution elects otherwise all
taxes shall be collected by the county assessor and tax collector of
the county.



6940.6.  Following the board's election, the county auditor shall on
or about the third Monday in August of each year transmit to the
board a written statement showing the total value of all property in
the district, which value shall be ascertained from the assessment
roll used by the county for that year.



6940.9.  Before the first day of September the district board shall
fix the rate of taxation for district purposes and for the payment of
the principal and interest of that year upon outstanding bonds and
the payment of the principal and interest that the board believes
will become due during the year on bonds authorized but not sold.




6941.3.  The board shall designate the number of cents on each one
hundred dollars (0) to be levied for each fund and the fund into
which the proceeds shall be paid, using as a basis the value of
property as assessed on the county roll.
   The district board shall immediately transmit to the auditor of
the county in which the district is situated a statement of the tax
rate fixed.


6941.6.  The county auditor shall compute and enter in the county
assessment roll the respective sums to be paid as a district tax on
the property in the district, using the rate of levy as fixed by the
board and the assessed value as found on the assessment roll.
   The taxes so levied shall be collected at the same time and in the
same manner as county taxes are collected, and when collected shall
be at once paid to the treasurer.



6941.9.  The taxes are a lien on all the property in the district,
and the taxes, whether for the payment of a bonded indebtedness, or
for other purposes, shall be of the same force and effect as other
liens for taxes, and their collection shall be enforced by the same
means as provided for the enforcement of liens for county taxes.