California Public Utilities Code ARTICLE 8 - Taxation

• Section 12891.
  A district may levy, and collect or cause to be collected, taxes for any lawful purpose.(Enacted by Stats. 1951, Ch. 764.)
• Section 12891.5.
  A district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of...
• Section 12892.
  If, in the opinion of the board, the revenues will not be sufficient for any and all lawful purposes the board shall levy a tax...
• Section 12893.
  The board shall, at the time of fixing the general tax levy and in the manner provided for the general tax levy, levy and collect...
• Section 12894.
  The taxes required to be levied and collected on account of interest, principal, and sinking fund of district bonds shall be in addition to all...
• Section 12895.
  Nothing in this division prevents the issuance of revenue bonds by a district for the entire district or any special district created therein under any...
• Section 12896.
  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 12897.
  The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and of...
• Section 12898.
  In such case the county auditor shall, on or before August 15th of each year, transmit to the board a statement in writing showing the...
• Section 12899.
  In case the board elects to avail itself of the assessments referred to in Section 12897 it shall, on or before the first week day...
• Section 12900.
  The board shall immediately after fixing the rate of taxes as above provided transmit to the county auditors of the counties in which the district...
• Section 12901.
  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 12902.
  Whenever any real property situate in any district which has availed itself of the provisions of Section 12897 has been sold for taxes and has...
• Section 12903.
  The compensation to be charged by and paid to any county for the performance of services under this article shall be fixed by agreement between...
• Section 12904.
  All taxes levied under this division are a lien on the property on which they are levied. Unless the board has by ordinance otherwise provided,...

Last modified: October 22, 2018