California Streets and Highways Code CHAPTER 9 - Taxation

  • Section 31820.
    Annually on or before June 30th, the board shall prepare an estimate of the expenditures required for the maintenance, operation, repair, and improvement of the...
  • Section 31821.
    The board shall also estimate the amount of revenues to be derived from rentals, fees, or charges for the use of the parking places and...
  • Section 31822.
    The estimate shall be filed with the legislative body, and at the time and in the manner for levying general taxes, the legislative body shall...
  • Section 31823.
    The tax levy for maintenance, operation, repair, and improvement of parking places in any year shall not exceed fifteen cents ($0.15) on each one hundred...
  • Section 31824.
    The special tax shall be levied and collected at the same time, in the same manner, by the same officers, and with the same interest...
  • Section 31825.
    The proceeds of the tax levied for maintenance, operation, repair, and improvement shall be placed in the district maintenance and operation fund and expended only...
  • Section 31826.
    The proceeds of the tax levied for the acquisition of parking places shall be placed in a separate fund of the district and shall be...
  • Section 31827.
    All revenues from fees, charges, or rentals for the use of any parking place of the district shall be turned over to the treasurer and...
  • Section 31828.
    If the board determines that the revenues from fees, charges, and rentals exceeds the amounts necessary for the proper maintenance, operation, repair and improvement of...
  • Section 31829.
    If the assessment has been paid in cash, the credit shall be returned in cash to the person who paid the corresponding assessment, upon his...
  • Section 31830.
    If the assessment is unpaid, the credit shall be applied upon the earliest unpaid installment or installments of principal and interest and any excess over...

Last modified: October 22, 2018