Water Code, 1943

If a district’s water-rate revenue is or may be too low to cover contract charges owed to the United States, any related tax or assessment must be levied only on land, not on improvements or personal property, in the part of the district served under the contract.

A county water district that signs a contract with the United States for the purposes in Section 31151 is treated as an irrigation district under state irrigation district laws.

Public U.S. land within a county water district is subject to assessment and taxation for district purposes, but only to the extent allowed by federal acts and after the district fully complies with them.

A district may, under specified conditions, run recreational facilities on a lake and adjacent land or lease the water and land to others for those purposes.

The operation of facilities and appliances allowed by Section 31161 must follow rules and regulations adopted by the board, and those rules are subject to Section 531 of the Fish and Game Code.

A district may contract with the United States to provide permanent or temporary water service to Indian lands within the district’s exterior boundaries.

A county water district may be annexed to or included within a municipal utility district.

Annexation or inclusion of a county water district must not destroy the district’s identity or legal existence.

Annexation may be carried out under Chapter 9 of Division 6 of the Public Utilities Code.

A district may borrow money, take on debt, issue bonds or similar debt instruments, and refund or retire its debt or liens on district property.

The district may issue warrants to cover its formation expenses, and the warrants bear 6% annual interest until funds are available to pay them.

The district auditor must draw warrants to pay district demands when the demands have been approved or authorized by the board, at least three board members with the general manager, or a board-authorized officer or director if the general manager cannot act.

District money may be deposited, invested, and withdrawn under the Government Code procedure referenced here.

A district may issue negotiable promissory notes, but the notes and borrowing are capped by interest, maturity, valuation, and purpose limits.

A district may contract with a state agency to finance certain district improvements, and the contract term may be up to 30 years.

The board may designate the county treasurer as the depositary for all or part of the district’s money.

If the county treasurer is designated as depositary, the treasurer must receive district money, deposit it in the county treasury for the district, and remain responsible for safeguarding and disbursing it under the official bond.

If the county treasurer is designated as the depositary for district money, the treasurer may pay it out only on warrants from the county auditor.

The county auditor must draw warrants to pay district demands after approval by at least three board members and the general manager.

The county treasurer must give the board a written report four times a year and verify and file that report with the secretary.

The county board of supervisors must set the charge the district pays for certain county treasurer or county auditor services.

Each Monday, the collector must settle with the secretary for the prior week’s tax collections and pay the money to the board-designated depositary.

The collector must be credited in the settlement with the secretary for amounts due to the district when the collector sells property to the district for delinquent taxes.

The collector must file a sworn statement with the secretary in the district office within seven days after settling with the secretary.

This section defines “surplus money” for this article.

A district may invest surplus money if its board thinks the investment is wise or expedient.

A county water district may invest by buying bonds or registered warrants, or part of them, either at the original sale or after issuance.

Bonds or registered warrants bought and held under this article may be sold from time to time, and the proceeds may be reinvested under the same article.

Sales of certain bonds or registered warrants must be timed so the proceeds can be used for the purpose for which the money was originally placed in the district treasury.

If the board decides the district should incur bonded indebtedness, it must adopt a resolution stating the necessity, purpose, amount, and hearing details.

The secretary must give notice of the hearing by publishing the resolution in a district newspaper for at least two weeks, or if there is no such newspaper, by posting it in three public places in the district at least two weeks before the hearing.

When a resolution is published or posted, it must be accompanied by a secretary-signed notice with the district seal, and the hearing must be held at the time and place named in the resolution.

The board must proceed with the hearing at the scheduled time and place, or at any adjourned time and place.

At the hearing, interested persons, including district property owners, may appear and present relevant matters.

At the end of the hearing, the board must decide by resolution whether all or part of the district will benefit from the stated purpose.

If the board finds the whole district will not be benefited, the resolution must identify the benefited portion and that portion becomes a named improvement district.

After an improvement district is formed, bond-election and bond-taxation proceedings apply only to that improvement district.

The board’s determination about whether the bond issue benefits the whole district or only part of it is final and conclusive.

If the board decides bonded indebtedness is necessary, it must adopt a resolution stating several required details, including the amount, purpose, voter proposition, maximum bond term, and interest rate.

When determining debt to be incurred, the legislative body may include specified project, issuance, and interest-related costs.

The board may exempt some or all of an improvement district from liability for certain county water district bonds if specified findings are made. If a resolution is adopted, the district must file it with a description of the territory to be exempted.

The board must set a date for an election to authorize the bonded indebtedness described in the referenced resolution.

The board must arrange for the election to be held on the fixed day, following general water district election rules where applicable, unless this chapter says otherwise.

The board must give notice of the election to authorize bonded indebtedness, and the notice must include specified information.

Only voters who live within the voting precincts may vote at the election.

In the Pleasant Valley County Water District, only landowners in the district may vote at the election.

The notice must be published for two weeks in at least one newspaper designated by the board and printed and published in the district.

If there is no newspaper printed and published in the district, the notice must be posted in three public places in the district or in an improvement district there.

The board must canvass the election votes on the first Monday that is at least six days after the election.

Election results must be ascertained and declared under the general water district election laws, unless this chapter provides otherwise.

The secretary must record a statement of the election result in the board’s records as soon as the result is declared.

Minor informalities in conducting the election do not invalidate it if the election was fairly conducted.