2007 California Water Code Chapter 2. Main Tax Procedure

CA Codes (wat:31700-31709)

31700.  In this chapter "district" means a county water district
formed under the provisions of the County Water District Act or this
division.


31701.  If a district has no revenue or if the revenues of the
district are, or in the judgment of the board of directors are likely
to be, inadequate to pay the interest on or principal of any bonded
debt as it becomes due, or any other expenses or claims against the
district, or if there are delinquent and unpaid charges, as defined
in subdivision (e), outstanding, the board of directors shall,
annually, on or before August 1st, furnish to the board of
supervisors and to the auditor of each county, respectively, in
writing:
   (a) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required to pay the principal of or interest on any bonded
debt of the district or of an improvement district therein as it
becomes due.
   (b) A description of the improvement district benefited by the
purposes of the bonded debt as stated in the resolution declaring the
necessity to incur the bonded indebtedness, or, if the whole
district was benefited by incurring it, a statement of that fact.
   (c) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required to meet all the charges, claims, expenditures and
expenses, other than a bonded debt, of each improvement district
created in the county pursuant to this division, together with a
description of each such improvement district as determined by
resolution of the board.
   (d) An estimate of the minimum amount of money required to be
raised by taxes in the county for the payment of its proportion of
the amount required by the district for other expenses and claims
against it.
   (e) A statement of those delinquent and unpaid charges for water
and other services, or either, requested in writing by the owner of
the property that remain delinquent and unpaid for 60 days or more on
July 1st determined by the board to be included therein.
   (f) The estimate of the minimum amount of money required to be
raised by taxes in the county under subdivisions (c) and (d) shall
not exceed the amounts permitted by any maximum property tax rate
limitation in the Revenue and Taxation Code, provided however, that
if no tax was levied by the district for either the 1971-1972 or the
1972-1973 fiscal year and the district incurred expenses in such
years which expenses were paid from revenues other than taxes, then
the maximum levy shall not exceed fifty cents (.50) per one hundred
dollars (0) of assessed valuation per year.




31701.5.  The amount of any charges for water and other services or
either included in the statement of delinquent and unpaid charges
pursuant to subdivision (e) of Section 31701 shall be added to and
become a part of the annual taxes next levied upon the property upon
which the water for which the charges are unpaid was used and upon
the property subject to the charges for any other district services
and shall constitute a lien on that property as of the same time and
in the same manner as does the tax lien securing such annual taxes.
All laws applicable to the levy, collection and enforcement of
municipal ad valorem taxes shall be applicable to such charges,
except that if any real property to which such lien would attach has
been transferred or conveyed to a bona fide purchaser for value, or
if a lien of a bona fide encumbrancer for value has been created and
attaches thereon, prior to the date on which the first installment of
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the delinquent and unpaid charges relating to such
property shall be transferred to the unsecured roll for collection.
The county shall deduct from the charges collected an amount
sufficient to compensate the county for costs incurred in collecting
such delinquent and unpaid charges.  The amount of such compensation
shall be fixed by agreement between the board of supervisors and the
district's board of directors.


31701.6.  A district shall notify the holder of title to land
whenever delinquent and unpaid charges for water and other services
or either which could become a lien on such property pursuant to
Section 31701.5 remain delinquent and unpaid for 60 days.




31701.7.  In case any charges for water or other services, or
either, remain unpaid the amount of the unpaid charges may in the
discretion of the district be secured at any time by filing for
record in the office of the county recorder of any county, a
certificate specifying the amount of such charges and the name and
address of the person liable therefor.
   From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him.  The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged.  The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.



31702.  After the board of directors has furnished the estimates as
required in Section 31701, the board of supervisors of each county,
annually, at the time and in the manner of levying other county
taxes, shall:
   (a) Until each bonded debt is fully paid, levy upon the property
within the district, or improvement district therein benefited by the
bonded debt in the county, and cause to be collected a tax
sufficient to pay the county's proportion of the amount required to
pay the principal of and interest on the bonded indebtedness to be
known as the "____ County Water District Bond tax."
   (b) Until all charges, claims, expenditures and expenses other
than a bonded debt of any improvement district created pursuant to
this division have been fully paid, levy within such improvement
district and cause to be collected a tax sufficient to pay the county'
s proportion of the amount required to pay all said charges, claims,
expenditures and expenses of each improvement district to be known as
the "____ County Water District Improvement District No. ____ Tax."
   (c) Until all other expenses or claims against the district are
fully paid, levy upon all of the property within the district in the
county and cause to be collected a tax sufficient to pay the county's
proportion of the amount required to pay all those expenses or
claims to be known and as the "____ County Water District General
Tax."


31702.1.  The board may, by resolution, elect to fix its own rates
of taxation, in which event it shall file certified copies thereof
with the auditor, the assessor and the clerk of the board of
supervisors of the county in which it is situated, on or before July
1.  It shall thereafter continue to fix its own rate of taxation
until it has filed with such officers certified copies of a
resolution electing to the contrary.



31702.2.  Following the board's election, the county auditor shall,
before the third Monday of August of each year, transmit to the board
a written statement showing the total value of all taxable property
in the district, which shall be used by the county for taxation for
that year.


31702.3.  On or before September 1 of each year, the board shall fix
the rates of taxation in not to exceed four decimals, which it shall
require for each of its purposes for said year, making due allowance
for delinquency as fixed by law or by the board, and immediately
certify said rates to the county auditor.  These acts by the board
are a valid assessment of the property and a valid levy of the taxes
so fixed.



31702.4.  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.



31703.  Subject to any other limitations in this division contained
the taxes shall be levied on property in the district as follows:
   (a) The bond tax shall be levied upon the district or improvement
district therein benefited by the purposes of the bonded debt, as
stated in the resolution declaring the necessity of incurring the
bonded debt.
   (b) Each improvement district tax shall be levied solely upon the
property within the improvement district as described in the
resolution of the board creating such improvement district.
   (c) The general tax shall be levied upon all the property within
the district.


31703.1.  Upon request of the Mariana Ranchos County Water District,
the board of supervisors shall levy the bond tax in proportion to
the assessed valuation of the land in the district or improvement
district benefited by the purposes of the bonded debt.  The bond tax
levied pursuant to this section constitutes a lien on all property,
both real and personal, located on the land benefited by the purposes
of the bonded debt.
   The provisions of this section apply only with respect to bonds
issued by the Mariana Ranchos County Water District, in San
Bernardino County, after October 1, 1961.
   This special provision is necessary because the Mariana Ranchos
County Water District is located in a desert area where water
primarily benefits only land.



31703.2.  Annually, the Sierra Lakes County Water District, Placer
County, may request, and the board of supervisors shall levy a bond
tax on land only in the district or improvement district benefited by
the purposes of the bonded debt.  The bond tax levied pursuant to
this section constitutes a lien on all property, both land and
improvements, located on the land benefited by the purposes of the
bonded debt.
   This special provision is necessary because of the benefit to
undeveloped land within the Sierra Lakes County Water District by the
availability of improvements in the area.



31703.3.  Annually, the Circle Oaks County Water District, Napa
County, may request, and the board of supervisors shall levy a bond
tax on land only in the district or improvement district benefited by
the purposes of the bonded debt.  The bond tax levied pursuant to
this section constitutes a lien on all property, both land and
improvements, located on the land benefited by the purposes of the
bonded debt.
   This special provision is necessary because of the benefit to
undeveloped land within the Circle Oaks County Water District by the
availability of improvements in the area.



31703.4.  Upon request of the Apple Valley Heights County Water
District, the board of supervisors shall levy the bond tax and taxes
for loans and other indebtedness in proportion to the assessed
valuation of the land in the district or improvement district
benefited by the purposes of the bonded debt and other indebtedness.
The tax levied pursuant to this section constitutes a lien on all
property, both real and personal, located on the land benefited by
the purposes of the bonded debt.
   The provisions of this section apply only with respect to bonds
and other indebtedness issued by the Apple Valley Heights County
Water District, in San Bernardino County,
   This special provision is necessary because the Apple Valley
Heights County Water District is located in a desert area where water
primarily benefits only land.



31703.5.  Annually, the Desert View County Water District, San
Bernardino County, may request, and the board of supervisors shall
levy a bond tax on land only in the district or improvement district
benefited by the purposes of the bonded debt.  The bond tax levied
pursuant to this section constitutes a lien on all property, both
land and improvements, located on the land benefited by the purposes
of the bonded debt.
   This special provision is necessary because the Desert View County
Water District is uniquely located in a desert area where water
provided by the district primarily benefits only land.



31703.6.  Annually, the Pinedale County Water District, Fresno
County, may request, and the board of supervisors shall levy, a bond
tax on land only in Pinedale County Water District, Improvement
District No. 2, benefited by the purposes of the bonded debt.  The
bond tax levied pursuant to this section constitutes a lien on all
property, both land and improvements, located on the land benefited
by the purposes of the bonded debt.
   This special provision is necessary because of the special benefit
to undeveloped land within the Pinedale County Water District,
Improvement District No. 2, from the availability of district
improvements in the area.



31703.7.  Upon request of the Cucamonga County Water District, the
board of supervisors shall levy an improvement district tax on land
within any improvement district within Cucamonga County Water
District for the purpose of financing improvements in such
improvement district.  The tax levied pursuant to this section
constitutes a lien on all property, both real and personal, located
on the land within such an improvement district.
   The provisions of this section apply only with respect to taxes
levied within an improvement district in the Cucamonga County Water
District.  This special provision is necessary because of the unique
benefits to undeveloped land within the Cucamonga County Water
District by the availability of improvements in such improvement
districts.


31703.8.  Annually, the El Dorado Hills County Water District, El
Dorado County, may request, and the board of supervisors shall levy,
a bond tax on land only in the district or improvement district
benefited by the purposes of the bonded debt.  The bond tax levied
pursuant to this section constitutes a lien on all property, both
land and improvements, located on the land benfited by the purposes
of the bonded debt.
   This special provision is necessary because of the benefit to
undeveloped land within the El Dorado Hills County Water District by
the availability of improvements in the area.



31703.9.  Annually, the Juniper Riviera County Water District, San
Bernardino County, may request, and the board of supervisors shall
levy, any one, or all, bond or other taxes on land only within the
district or improvement district benefited by the purposes of the
bonded debt and other indebtedness.  Such tax, or taxes, levied
pursuant to this section constitutes a lien on all taxable property,
both real and personal, located on the land benefited by the purposes
of the bonded debt or other indebtedness.
   This special provision is necessary because the Juniper Riviera
County Water District is uniquely located in a desert area where
water provided by the district primarily benefits only land.



31704.  Taxes levied by the Coachella Valley County Water District
for payment of the principal of, or interest on bonded indebtedness,
where the proceeds of such bonds were used for the construction and
installation of sewer facilities to provide sewer service to an area,
including either wholly or in part a community redevelopment project
area, shall not be apportioned as authorized by subdivision (b) of
Section 33670 of the Health and Safety Code, but shall be allocated
solely to the Coachella Valley County Water District.



31706.  All district taxes shall be collected at the same time and
in the same manner and form as county taxes and shall be paid to the
district for which they were levied and collected.



31707.  Subject to the provisions of Section 31707.1, taxes for the
payment of a bonded debt and the interest on it are a lien on all the
property benefited thereby as stated in the resolution of the board
of directors declaring the necessity to incur the debt.



31707.1.  No bonded debt and no lien therefor is created or exists
as to authorized bonds prior to issuance.  Upon issuance a debt is
created only as to the bonds issued and a lien is created therefor
but only upon the property which on the date of bond issuance is then
within the district or improvement districts therein benefited by
the bonded debt.



31707.5.  (a) Taxes for the payment of all charges, claims,
expenditures and expenses, other than a bonded debt, of any
improvement district created pursuant to this division are a lien on
all the property described in the resolution of the board creating
such improvement district.
   (b) All taxes for purposes other than those specified in Section
31707 or subdivision (a) of this section are a lien on all the
property in the district.



31708.  Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.
   This section shall apply with respect to any district assessing,
levying, or collecting its own taxes under Chapter 3 (commencing with
Section 31730) as provided for in Section 8 of Chapter 592 of the
Statutes of 1967.


31709.  District taxes whether for the payment of a bonded
indebtedness and the interest on it or for other purposes are 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 state and county taxes.