2007 California Streets and Highways Code Chapter 10. Estimating And Levying The Assessment

CA Codes (shc:19180-19185)

19180.  On or before the first day of September of each year, the
governing body shall make an estimate of the cost, not otherwise
offset by other available revenue, of conducting and maintaining the
district for the ensuing fiscal year, and shall include therein the
cost of installing and maintaining such additional lights as may have
been petitioned for by the residents of the district as well as the
cost of any other things which may be necessary or proper for
carrying out the purposes of this part, including a levy of tax or
assessment not to exceed 10 percent of the total levy for other
purposes for the purpose of accumulating reserve for installation of
additional lights which, in the opinion of the governing board, may
be petitioned for before the proceeds of another tax or assessment
levy will be available for use for such purposes.



19180.1.  Whenever the board of supervisors levies an assessment
authorized by Section 19180, the assessment shall be levied pursuant
to Chapter 6.1 (commencing with Section 54701) of Part 1 of Division
2 of Title 5 of the Government Code.



19181.  When the estimate has been made, the board of supervisors of
the county shall, at the time of levying county taxes, levy a
special tax upon all of the taxable property within the district at
the equalized value thereof sufficient to raise the amount of the
estimate.



19182.  If a district is organized in any year too late for the levy
of a tax or assessment in that year or in the next ensuing year, the
board of supervisors is hereby authorized to transfer funds of the
county not immediately needed for county purposes to the funds of the
district to be used for the payment of the expenses of the district
until such time as tax or assessment receipts are available therefor.
  The governing body may authorize the immediate installation of the
lighting system in the district, and shall include in the levy of
taxes or assessments for the district for the first fiscal year in
which a tax or assessment may be levied, a sum sufficient to repay to
the county the amounts so transferred to the district for the
portion or portions of the preceding fiscal year or years for which
no levy of taxes or assessments was made for that purpose, and the
amounts shall be retransferred to the county treasury out of the
first available receipts from the tax or assessment levy.



19183.  If any lights have been maintained by public subscription or
by money supplied from the district road funds, within any territory
which subsequently becomes a lighting district organized under this
part, at the time of the establishment of such lighting district, or
at the time of expiration of any then existing contract for the
maintenance of such lights; such lights and the future cost of
maintaining and operating them shall be included in the estimate of
the governing body and shall thenceforth be maintained as a part of
the lighting system of the district.



19184.  The special tax shall be levied, computed, entered,
collected, and enforced at the same time, in the same manner, by the
same persons and with the same penalties and priority of lien as
other taxes for county purposes and when collected shall be paid into
the county treasury to the credit of the fund of the district and
shall be used only for the payment of the expenses of the district.



19185.  Pursuant to a resolution adopted by the board of
supervisors, a county may lend any available county funds to a
district for the replacement of obsolete lighting system equipment.
Any such loan may be restricted for use in a temporary zone in a
district.  The loan shall bear interest at a rate to be fixed by the
board of supervisors and shall be repaid in approximately equal
installments over a period not to exceed 10 years.  Any funds lent to
the district are appropriated for the purposes for which the loan
was made.  Any area of a district, or of a temporary zone in a
district, which is included in a city by annexation or incorporation
after a loan has been made shall continue to be taxed or assessed for
the repayment of its proportionate part of the unpaid balance of the
loan.
   If a zone is formed, the board of supervisors shall, in the first
fiscal year in which a special tax or assessment may be levied in the
zone, and in each succeeding year of the duration of the zone, levy
a special tax upon the taxable property or assessment in the zone for
the purpose of repaying the amount lent to the district by the
county.  When the loan has been repaid, the zone shall terminate.