25214. (a) The board shall adopt an annual budget pursuant to
Chapter 1 (commencing with Section 29000) of Division 3.
(b) A county service area shall be deemed to be a "special
district whose affairs and finances are under the supervision and
control of the board" within the meaning of Section 29002.
(c) The board shall provide for regular audits of the county
service area's accounts and records pursuant to Section 26909.
(d) The board shall provide for the annual financial reports to
the Controller pursuant to Article 9 (commencing with Section 53890)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.1. (a) On or before July 1 of each year, the board shall
adopt a resolution establishing the appropriations limit, if any, for
each county service area and make other necessary determinations for
the following fiscal year pursuant to Article XIII B of the
California Constitution and Division 9 (commencing with Section 7900)
of Title 1.
(b) Notwithstanding any other provision of this section or
Division 9 (commencing with Section 7900) of Title 1, a board of
supervisors may include the proceeds of taxes for all county service
areas within the county's own appropriations limit.
(c) Pursuant to subdivision (c) of Section 9 of Article XIII B of
the California Constitution, this section shall not apply to any of
the following:
(1) A county service area which existed on January 1, 1978, and
which did not as of the 1977-78 fiscal year levy an ad valorem tax on
property in excess of twelve and one-half cents ($0.125) per one
hundred dollars ($100) of assessed value.
(2) A county service area which existed on January 1, 1978, or was
thereafter created by a vote of the people, and which is totally
funded by other than the proceeds of taxes.
(d) This section shall not apply to any county service area that
has previously transferred services and all of the property tax
revenue allocation associated with those services to another local
agency.
25214.2. (a) The board may accept any revenue, money, grants,
goods, or services from any federal, state, regional, or local agency
or from any person for any lawful purpose of the county service
area.
(b) In addition to any other existing authority, the board may
borrow money and incur indebtedness pursuant to Article 7 (commencing
with Section 53820), Article 7.4 (commencing with Section 53835),
Article 7.5 (commencing with Section 53840), Article 7.6 (commencing
with Section 53850), and Article 7.7 (commencing with Section 53859)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.3. The board of supervisors may authorize expenditures from
the county's general fund on behalf of a county service area and
shall repay the county general fund from the funds of the county
service area in the same fiscal year.
25214.4. (a) The board of supervisors may loan any available funds
of the county to a county service area to pay for any lawful expenses
of the county service area. The loan shall be repaid within the same
fiscal year in which the board of supervisors loaned the funds at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), the board of supervisors may
extend, by a four-fifths vote, the repayment of a loan for a period
that does not exceed three years from the end of the fiscal year in
which the loan was made.
(c) Notwithstanding subdivision (a), if the board of supervisors
finds that the repayment of the loan may result in an economic or
fiscal hardship to the property owners or residents of the county
service area, the board of supervisors may, by a four-fifths vote,
waive the repayment in whole or in part.
25214.5. (a) The board of supervisors may appropriate up to two
million dollars ($2,000,000) from any available funds of the county
to a revolving fund to be used by county service areas for the
acquisition or improvement of real or personal property,
environmental studies, fiscal analyses, engineering services,
supplies, or any other lawful expenses. The revolving fund shall be
reimbursed within 10 years from the date of the disbursement at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), if the board of supervisors
finds that the reimbursement of the revolving fund may result in an
economic or fiscal hardship to the property owners or residents of
the county service area, the board of supervisors may, by a
four-fifths vote, waive the reimbursement in whole or in part.
25214. (a) The board shall adopt an annual budget pursuant to
Chapter 1 (commencing with Section 29000) of Division 3.
(b) A county service area shall be deemed to be a "special
district whose affairs and finances are under the supervision and
control of the board" within the meaning of Section 29002.
(c) The board shall provide for regular audits of the county
service area's accounts and records pursuant to Section 26909.
(d) The board shall provide for the annual financial reports to
the Controller pursuant to Article 9 (commencing with Section 53890)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.1. (a) On or before July 1 of each year, the board shall
adopt a resolution establishing the appropriations limit, if any, for
each county service area and make other necessary determinations for
the following fiscal year pursuant to Article XIII B of the
California Constitution and Division 9 (commencing with Section 7900)
of Title 1.
(b) Notwithstanding any other provision of this section or
Division 9 (commencing with Section 7900) of Title 1, a board of
supervisors may include the proceeds of taxes for all county service
areas within the county's own appropriations limit.
(c) Pursuant to subdivision (c) of Section 9 of Article XIII B of
the California Constitution, this section shall not apply to any of
the following:
(1) A county service area which existed on January 1, 1978, and
which did not as of the 1977-78 fiscal year levy an ad valorem tax on
property in excess of twelve and one-half cents ($0.125) per one
hundred dollars ($100) of assessed value.
(2) A county service area which existed on January 1, 1978, or was
thereafter created by a vote of the people, and which is totally
funded by other than the proceeds of taxes.
(d) This section shall not apply to any county service area that
has previously transferred services and all of the property tax
revenue allocation associated with those services to another local
agency.
25214.2. (a) The board may accept any revenue, money, grants,
goods, or services from any federal, state, regional, or local agency
or from any person for any lawful purpose of the county service
area.
(b) In addition to any other existing authority, the board may
borrow money and incur indebtedness pursuant to Article 7 (commencing
with Section 53820), Article 7.4 (commencing with Section 53835),
Article 7.5 (commencing with Section 53840), Article 7.6 (commencing
with Section 53850), and Article 7.7 (commencing with Section 53859)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.3. The board of supervisors may authorize expenditures from
the county's general fund on behalf of a county service area and
shall repay the county general fund from the funds of the county
service area in the same fiscal year.
25214.4. (a) The board of supervisors may loan any available funds
of the county to a county service area to pay for any lawful expenses
of the county service area. The loan shall be repaid within the same
fiscal year in which the board of supervisors loaned the funds at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), the board of supervisors may
extend, by a four-fifths vote, the repayment of a loan for a period
that does not exceed three years from the end of the fiscal year in
which the loan was made.
(c) Notwithstanding subdivision (a), if the board of supervisors
finds that the repayment of the loan may result in an economic or
fiscal hardship to the property owners or residents of the county
service area, the board of supervisors may, by a four-fifths vote,
waive the repayment in whole or in part.
25214.5. (a) The board of supervisors may appropriate up to two
million dollars ($2,000,000) from any available funds of the county
to a revolving fund to be used by county service areas for the
acquisition or improvement of real or personal property,
environmental studies, fiscal analyses, engineering services,
supplies, or any other lawful expenses. The revolving fund shall be
reimbursed within 10 years from the date of the disbursement at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), if the board of supervisors
finds that the reimbursement of the revolving fund may result in an
economic or fiscal hardship to the property owners or residents of
the county service area, the board of supervisors may, by a
four-fifths vote, waive the reimbursement in whole or in part.
25214. (a) The board shall adopt an annual budget pursuant to
Chapter 1 (commencing with Section 29000) of Division 3.
(b) A county service area shall be deemed to be a "special
district whose affairs and finances are under the supervision and
control of the board" within the meaning of Section 29002.
(c) The board shall provide for regular audits of the county
service area's accounts and records pursuant to Section 26909.
(d) The board shall provide for the annual financial reports to
the Controller pursuant to Article 9 (commencing with Section 53890)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.1. (a) On or before July 1 of each year, the board shall
adopt a resolution establishing the appropriations limit, if any, for
each county service area and make other necessary determinations for
the following fiscal year pursuant to Article XIII B of the
California Constitution and Division 9 (commencing with Section 7900)
of Title 1.
(b) Notwithstanding any other provision of this section or
Division 9 (commencing with Section 7900) of Title 1, a board of
supervisors may include the proceeds of taxes for all county service
areas within the county's own appropriations limit.
(c) Pursuant to subdivision (c) of Section 9 of Article XIII B of
the California Constitution, this section shall not apply to any of
the following:
(1) A county service area which existed on January 1, 1978, and
which did not as of the 1977-78 fiscal year levy an ad valorem tax on
property in excess of twelve and one-half cents ($0.125) per one
hundred dollars ($100) of assessed value.
(2) A county service area which existed on January 1, 1978, or was
thereafter created by a vote of the people, and which is totally
funded by other than the proceeds of taxes.
(d) This section shall not apply to any county service area that
has previously transferred services and all of the property tax
revenue allocation associated with those services to another local
agency.
25214.2. (a) The board may accept any revenue, money, grants,
goods, or services from any federal, state, regional, or local agency
or from any person for any lawful purpose of the county service
area.
(b) In addition to any other existing authority, the board may
borrow money and incur indebtedness pursuant to Article 7 (commencing
with Section 53820), Article 7.4 (commencing with Section 53835),
Article 7.5 (commencing with Section 53840), Article 7.6 (commencing
with Section 53850), and Article 7.7 (commencing with Section 53859)
of Chapter 4 of Part 1 of Division 2 of Title 5.
25214.3. The board of supervisors may authorize expenditures from
the county's general fund on behalf of a county service area and
shall repay the county general fund from the funds of the county
service area in the same fiscal year.
25214.4. (a) The board of supervisors may loan any available funds
of the county to a county service area to pay for any lawful expenses
of the county service area. The loan shall be repaid within the same
fiscal year in which the board of supervisors loaned the funds at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), the board of supervisors may
extend, by a four-fifths vote, the repayment of a loan for a period
that does not exceed three years from the end of the fiscal year in
which the loan was made.
(c) Notwithstanding subdivision (a), if the board of supervisors
finds that the repayment of the loan may result in an economic or
fiscal hardship to the property owners or residents of the county
service area, the board of supervisors may, by a four-fifths vote,
waive the repayment in whole or in part.
25214.5. (a) The board of supervisors may appropriate up to two
million dollars ($2,000,000) from any available funds of the county
to a revolving fund to be used by county service areas for the
acquisition or improvement of real or personal property,
environmental studies, fiscal analyses, engineering services,
supplies, or any other lawful expenses. The revolving fund shall be
reimbursed within 10 years from the date of the disbursement at a
rate of interest, if any, that the board of supervisors shall
determine, provided that the interest rate shall not exceed the rate
of interest that the county earns on its temporarily idle funds.
(b) Notwithstanding subdivision (a), if the board of supervisors
finds that the reimbursement of the revolving fund may result in an
economic or fiscal hardship to the property owners or residents of
the county service area, the board of supervisors may, by a
four-fifths vote, waive the reimbursement in whole or in part.
