California Public Utilities Code ARTICLE 8 - Property Taxation

  • Section 103320.
    The district may levy and collect, or cause to be collected, property taxes for any lawful purpose.(Added by Stats. 1974, Ch. 502.)
  • Section 103321.
    In addition to revenues and receipts from other sources, the board may levy and collect a property tax.(Added by Stats. 1974, Ch. 502.)
  • Section 103322.
    The district shall not levy or collect a property tax unless a majority of the voters voting on the question at an election called for...
  • Section 103323.
    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 103324.
    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 103326.
    The board shall avail itself of the assessments made by the county assessor of the assessments made by the State Board of Equalization for the...
  • Section 103327.
    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 103328.
    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 103329.
    The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor a statement of the rate of taxes fixed...
  • Section 103330.
    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 103331.
    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 103332.
    All taxes levied under this article are a lien on the property on which they are levied. The enforcement of the collection of such taxes...
  • Section 103333.
    In lieu of, or in addition to, any taxes which may be levied by the district pursuant to this article, any city council within the...

Last modified: October 22, 2018