2007 California Water Code Chapter 8. Finance And Taxation

CA Codes (wat:56110-56118)

56110.  Annually, at least 15 days before the first day of the month
in which the board of supervisors of the county in which the
district is located is required by law to levy the amount of taxes
required by law for county purposes, the district board shall furnish
to the board of supervisors a written statement of the amount
necessary to pay the interest on bonds for that year, and the portion
of the principal that is to become due before the time for making
the next general tax levy.



56111.  The board of supervisors of the county shall annually, at
the time and in the manner of levying other county taxes, levy and
cause to be collected a tax upon the taxable real property in the
district, based upon the last equalized assessment roll of the county
sufficient to pay the interest on the bonds for that year and such
portion of the principal as is to become due before the time for
making the next general tax levy.



56112.  If the district board fails to furnish to the board of
supervisors the written statement of the amount necessary, the board
of supervisors of the county shall ascertain the amount necessary to
pay the interest on the bonds for that year and the portion of the
principal that is to become due before the time for making the next
general tax levy, and shall levy and cause to be collected the
necessary amount.



56113.  The tax shall be collected at the same time and in the same
manner as the general tax levy for county purposes, and when
collected shall be paid into the treasury of the county to the credit
of the district, and shall be used for the payment of the principal
and interest upon the bonds, and for no other purpose.




56114.  The principal and interest on the bonds shall be paid by the
treasurer of the county in the manner now or hereafter provided by
law for the payment of principal and interest on the bonds of the
county.


56115.  In any year, at least 15 days before the first day of the
month in which the board of supervisors of the county in which the
district is located, is required by law to levy the amount of taxes
required by law for county purposes, the district board may furnish
to the board of supervisors a written statement of the amount
necessary to maintain, operate, extend, or repair any work or
improvements of the district, and to defray all other expenses
incidental to the exercise of any of the district's powers, and the
board of supervisors of the county shall at the time and in the
manner of levying other county taxes, levy and cause to be collected
a tax upon the taxable real property in the district based upon the
last equalized assessment roll of the county sufficient to pay the
cost of maintaining, operating, extending, or repairing any work or
improvements of the district and of defraying all other expenses
incidental to the exercise of any of the district's powers.  The tax
authorized by this section shall not exceed twenty-five cents (.25)
for each one hundred dollars (0) of assessed value on taxable
real property in any one year.



56116.  The tax shall be levied and collected at the same time and
in the same manner as the general tax levy for county purposes, and
the revenue derived from the tax shall be paid into the county
treasury to the credit of the operating fund of the district, and the
district board shall control and order its expenditure.




56117.  Payment from the operating fund shall be made upon claims
allowed by the district board.  Claims for money or damages against
the district are governed by the provisions of Part 3 (commencing
with Section 900) and Part 4 (commencing with Section 940) of
Division 3.6 of Title 1 of the Government Code, except as provided
therein.  Claims not governed thereby or by other statutes or by
ordinances or regulations authorized by law and expressly applicable
to such claims, shall be prepared and presented to the board and all
claims shall be audited and paid, in the same manner and with the
same effect as are similar claims against the county.




56118.  The cost of preparing the engineer's report, including the
compensation paid engineers and other employees of the district, is a
charge against the district and shall be paid from the first
available funds of the district.