California Water Code CHAPTER 2 - Main Tax Procedure

• Section 31700.
  In this chapter “district” means a county water district formed under the provisions of the County Water District Act or this division.(Amended by Stats. 1961,...
• Section 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...
• Section 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)...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018