California Public Utilities Code ARTICLE 8 - Taxation

• Section 16641.
  A district may levy and collect, or cause to be levied and collected, taxes for the purpose of carrying on its operations and paying its...
• Section 16641.5.
  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 16642.
  Farm products and crops which are stored within the exterior boundaries of the district are not subject to taxation by the district.(Added by Stats. 1953,...
• Section 16643.
  The board shall annually levy and collect a tax sufficient (a) to pay the annual interest on bonds, (b) to pay such part of the principal as...
• Section 16644.
  If from any cause the revenues of a district are inadequate to pay the principal or interest on any bonded debt as it becomes due,...
• Section 16645.
  The board shall state the purposes for which taxes are necessary, and shall fix by ordinance the amount of money necessary to be raised by...
• Section 16646.
  By ordinance, the provisions of which conform to general law, the board may provide the manner of assessing and of correcting and equalizing assessments upon...
• Section 16647.
  The board may provide for the collection of delinquent taxes, penalties, interest, and costs by actions or legal proceedings brought, prosecuted, and maintained in the...
• Section 16648.
  The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and may...
• Section 16649.
  An election pursuant to Section 16648 is effective with respect to all taxes levied and assessed after February 1 next succeeding the date upon which...
• Section 16650.
  Upon receipt of the certified copy filed pursuant to Section 16648 the county auditors shall, on or before the second Monday in August of each...
• Section 16651.
  If the board elects to avail itself of county assessments, it shall, before September 1st, fix the rate of taxes, designating the number of cents...
• Section 16652.
  Immediately after fixing the rate of taxes the board shall transmit to the county auditors of the counties in which the district is situated a...
• Section 16653.
  The county auditors shall compute and enter in the assessment rolls, the district tax on the property enumerated and assessed as being in the district,...
• Section 16654.
  Taxes levied pursuant to Sections 16648 to 16653, inclusive, shall be collected at the same time and in the same manner as county taxes. When...
• Section 16655.
  Each county auditor and tax collector shall annually file with the board of supervisors of his county itemized statements showing the additional expense to his...
• Section 16656.
  The boards of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of...
• Section 16657.
  Whenever any real property situate in any district which has availed itself of county assessments has been sold for taxes and has been redeemed, the...
• Section 16658.
  District taxes are a lien on the property on which they are levied, except that if, during the year preceding the date on which the...
• Section 16659.
  Where a district has not availed itself of county assessments, delinquent property sold by the tax collector of the district for delinquent taxes shall be...
• Section 16660.
  Notwithstanding any provision of this chapter to the contrary, in the case of a sale of property for taxes or assessments, except where the sale...

Last modified: October 22, 2018