California Public Utilities Code ARTICLE 7 - Property Taxation

• Section 102330.
  The district may levy and collect, or cause to be collected, property taxes for any lawful purpose.(Added by Stats. 1971, Ch. 1374.)
• Section 102331.
  In addition to revenues and receipts from other sources, the board may levy and collect a property tax. The board may impose different rates of...
• Section 102332.
  The district shall not levy or collect a property tax within any city or within all or any part of the unincorporated area of any...
• Section 102333.
  The district may conduct a single election in an area comprising the area of a city and the unincorporated area of a county or more...
• Section 102334.
  Each election shall be called and conducted by the district in the same manner as provided by law for the conduct of special elections by...
• Section 102335.
  The ballot for the election shall contain such instructions as are required by law to be printed thereon and in addition thereto, the following:Shall the...
• Section 102336.
  In addition to the general tax levy as set forth in Section 102331, if from any cause the revenues of the district are, or are...
• Section 102337.
  The board shall avail itself of the assessments made by the assessor of any county in which it operates and of the assessments made by...
• Section 102338.
  The county auditor shall, on or before the third Monday in August of each year, transmit to the board a statement in writing showing the...
• Section 102339.
  The board shall, on or before the first day of September, fix the rate or rates of taxes, designating the number of cents upon each...
• Section 102340.
  The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor of each county in which the board has...
• Section 102341.
  The district’s taxes so levied shall be collected at the same time and in the same manner as county taxes. When collected, the net amount,...
• Section 102342.
  Whenever any real property has been sold for taxes and has been redeemed, the money paid for redemption shall be apportioned and paid to the...
• Section 102343.
  All taxes levied under this part are a lien on the property on which they are levied. The enforcement of the collection of such taxes...
• Section 102344.
  The county shall be compensated for services under this article at the rate of 1 percent for collecting the first twenty-five thousand dollars ($25,000), and...
• Section 102345.
  In lieu of, or in addition to, any taxes which may be levied by the district pursuant to this article, the legislative body of any...

Last modified: October 22, 2018