California Public Utilities Code ARTICLE 1 - Property Taxation
- Section 40300.
The district may levy and collect, or cause to be collected, taxes for any lawful purpose subject to a maximum limit of five cents ($0.05)...
- Section 40301.
If, in the opinion of the board, the transit operation revenues will not be sufficient for any and all lawful purposes, the board shall levy...
- Section 40302.
The board shall, as part of the general tax levy as set forth in Section 40300 levy and collect annually until the district’s bonds are...
- Section 40303.
The board may provide for the assessment, levy, and collection of taxes by the district, including the sale of property to the district for delinquent...
- Section 40304.
The board shall avail itself of the assessments made by the assessor of the county and of the assessments made by the State Board of...
- Section 40305.
In such case, the county auditor shall, on or before the third Monday in August of each year, transmit to the board a statement, in...
- Section 40306.
The board shall, on or before the first day of September, fix the rate of taxes, designating the number of cents upon each one hundred...
- Section 40307.
The board shall immediately, after fixing the rate of taxes as provided in Section 40306, transmit to the county auditor of the county a statement...
- Section 40308.
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 40309.
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 40310.
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...
Last modified: October 22, 2018