2007 California Water Code Article 3. Taxes

CA Codes (wat:31615-31618)

31615.  Subject to such limitations as may be contained in the
resolution declaring the improvement district to be formed, the board
shall have the power in any year to cause taxes to be levied and
collected in any improvement district to finance any project of such
improvement district or to pay the principal of and interest on bonds
issued by the district on behalf of such improvement district for
the purpose of financing any project in such improvement district,
and to pay the costs of administration, maintenance, and operation of
any works or facilities of or for said improvement district.  In the
Cucamonga County Water District such tax may be levied on land only;
but such restriction shall be applicable only within any improvement
district formed within the district, and only so long as necessary
to pay for the water facilities which may be constructed in such
improvement district.



31616.  The procedure for estimating, levying, and collecting taxes
in any improvement district shall be the same as is provided in Part
7 (commencing at Section 31650) of this division for taxes on
property in improvement districts.


31617.  All taxes collected pursuant to this article shall be
expended only for the payment of bond principal and interest or only
for the improvement district project for which levied, except that
any surplus tax proceeds levied otherwise than for payment of bond
principal and interest which remain after the completion of any
improvement district project for which levied shall be transferred to
the bond interest and redemption fund of such improvement district,
if any, otherwise to the district's general fund.



31618.  For the purpose of any tax levied under this article, the
properties within any improvement district shall be deemed to be
equally benefited.