Water Code, 1943

A service supplier must refer uncollected amounts to the board for collection, and the article does not require the supplier to take legal action to collect the utility users tax.

The board must prepare a written report every year and mail it at least 20 days before the Section 72074 hearing.

Before approving the district’s annual budget, the board of directors must hold a public hearing.

A notice for the Section 72074 hearing must be published and posted within the stated time limits, and it must include specific hearing and tax information.

After the hearing, the board must adopt a resolution that sets the total debt service, the maintenance and operation costs for each improvement district, and the method of payment for those amounts.

This section lets an improvement district’s debt service and maintenance costs be paid by an ad valorem tax unless certain alternative payment methods are used and allowed.

The board may start proceedings to exclude territory from an improvement district on its own motion, and it must do so when it receives a qualifying petition.

When exclusion proceedings are started by board motion or voter petition, the board must adopt a resolution of intention to exclude that states the initiation method and the tax treatment that will apply after exclusion.

The resolution of intention to exclude must state that a map is on file with the secretary and can be inspected by interested persons.

The resolution of intention must state the time and place for a board hearing, and interested persons must be heard at that time and place.

Notice of the hearing must be given by newspaper publication and by posting copies in three public places before the hearing.

The board must hold the hearing at the scheduled or adjourned time and place, and interested persons may appear and present material matters.

After the hearing, the board must decide by resolution whether to exclude the territory.

The determinations made in a resolution of exclusion are final and conclusive.

After territory is excluded from an improvement district, taxes for the district’s purpose are levied only on taxable property in the district as reconstituted, unless the board determines in the exclusion resolution that taxes should continue on the excluded territory for outstanding bond principal and interest.

A resolution excluding territory is not effective until 31 days after publication and posting, unless the board has written consent from all owners of the territory to be excluded.

A challenge to the validity of an exclusion of territory from an improvement district must be started within 3 months after the resolution of exclusion becomes effective.

A district may levy taxes to pay its obligations, but the levy cannot exceed the applicable property tax rate limit.

A district may impose a special tax, if it follows the referenced Government Code article.

If district revenues are or may be inadequate to pay bonded debt and related Section 71616 amounts when due, the board must levy a tax to cover the shortfall.

If a municipal water district’s revenues seem inadequate, its board must arrange to levy and collect a tax.

The board must set the tax amount and tax rate needed to raise the money required by the district, subject to tax-rate limits.

The board must, by September 1, certify the district’s tax rate or rates to the board of supervisors and county auditor, and it must provide a written statement of certain delinquent water or service charges when requested by the property owner.

The county auditor must calculate and record district tax amounts in the county assessment roll using the levy rate set by the board and the property’s assessed value.

Taxes for bonded debt must be levied on benefited property; other district taxes must be levied on all property subject to the particular tax.

A mobilehome in a rental space that is not permanently attached to the land is exempt from ad valorem property taxes for district debt service.

County officers who collect taxes must collect district taxes at the same time and in the same way as county taxes, and pay the district taxes to the district.

District taxes for bonded debt and other district purposes become liens on the relevant property.

District tax liens have the same force and effect as other tax liens, and their collection may use the same enforcement methods as state and county tax liens.

Water charges and certain other service charges can be added to annual taxes and become a lien on the property, with a transfer-to-unsecured-roll exception for certain bona fide purchasers or encumbrancers. The county must deduct a collection-cost amount from charges collected.

A district must notify the land title holder when certain water or service charges have stayed delinquent and unpaid for 60 days and may become a lien under Section 72100.

The district may secure unpaid water or service charges by recording a certificate with the county recorder, which creates a lien on the person’s real property.

If a district has land in more than one county, each affected county’s board of supervisors and county officers must carry out the duties assigned by Chapter 1.

In a multicounty district, each affected county auditor must send the district a certificate of assessed property value by the deadline. The board must then make the required certification and directions, and county officers must pay collected tax money to the district.

If an improvement district in a municipal water district spans two or more counties, the county tax apportionment method and procedure applies to it.

This chapter defines “public agency” to include cities, counties, districts, other local authorities, and public bodies within the state.

A district may, by annual resolution, let public agencies pay some or all district taxes in lieu of taxes, and those payments must be credited and offset against later tax levies.

A governing body of a public agency within a district may, by September 1, declare its intention to use its funds to pay all or part of taxes next payable to that district.

The governing body of a public agency must make the declaration by order and resolution, and the declaration must state that payment is made in cash directly to the district in two equal installments.

A public agency must immediately file a certified copy of the declaration with specified district and county authorities, plus the State Board of Equalization.

The district’s board of directors may reject a declaration after receiving a certified copy if the public agency previously said it would use funds in lieu of taxes and then did not meet those obligations on time.

After receiving a certified declaration, the county assessor, county auditor, or other responsible officer must reduce the taxes to be collected by the amount the public agency says it intends to pay, unless the district’s board rejects the declaration under Section 72130.

A public agency that uses its funds to avoid taxes keeps the same reimbursement rights it would have had if the district taxes had been placed on the county assessment roll.

This chapter is named the Chino Basin Production Assessment Law and may be cited by that name.

This section defines terms used in the chapter on Chino Basin production assessments.

This section says Chino Basin districts keep their existing powers, and production assessments may be levied on groundwater production from the Chino Basin.

The primary district must levy an annual production assessment on Chino Basin production at $2 per acre-foot, unless a lesser amount is set under Section 72142.

The board must adopt a budget and levy a per-acre-foot assessment by resolution on the required schedule, but it may levy a lesser assessment if the chapter’s purposes can still be met.

After the primary district adopts its assessment resolution, the board must notify the other Chino Basin districts, which must levy similar assessments at the same rate.

After a production assessment is levied, the Chino Basin districts must notify affected producers, state each assessment rate, and require filing of each affected producer’s annual report and payment by the Section 72143 deadline.

The assessment payment must accompany the filing of the annual report.

If a producer does not pay a production assessment when due after the required notice, the producer owes the assessing district interest at 1% per month on the delinquent amount.