STREETS AND HIGHWAYS CODE
SECTION 8220-8223
8220.  Annually on or before August 1st, the commission shallfurnish to the board of supervisors and auditor of the county anestimate in writing of the amount of money necessary to be raised bytaxation for the purposes of the district for the ensuing fiscalyear. The amount shall be sufficient to pay: (a) The interest on all outstanding bonds of the district whichwill become due during the ensuing fiscal year. (b) The principal of all outstanding bonds of the district whichwill mature during the ensuing fiscal year. (c) The amount necessary to pay the contract price of any contractwhich was to be paid by a tax levied on the real property within thedistrict as herein provided. (d) The estimated cost of repairs and maintenance of the projectand the running expenses of the district. (e) The amount necessary for preliminary engineering and otherexpenses incurred prior to the issuance and sale of bonds. (f) In the first tax levy, the amount, if any, required to beraised to pay principal of or interest on any notes issued by thedistrict as authorized herein.8221.  Annually at the time of levying county taxes, the board ofsupervisors shall levy a tax upon the real property within thedistrict. The rate shall be such as will produce, after due allowancefor delinquency, the amount determined as necessary to be raised bytaxation on the secured roll. The tax rate so levied shall apply tothe real property within the district as it appears on the assessmentroll of the county.8222.  The tax so levied shall be computed and entered on theassessment roll by the county auditor, and if the board fails to levythe tax the auditor shall do so. The tax shall be collected at thesame time and in the same manner as county taxes, and when collectedshall be paid into the county treasury for the use of the district.The provisions of law prescribing the manner of levying andcollecting county taxes and the duties of the several county officerswith respect to taxation are, so far as they are not in conflictwith this chapter, applicable to taxation under this chapter. Suchofficers shall be liable upon their several official bonds for thefaithful discharge of the duties imposed upon them by this chapter.8223.  All money raised by taxation which is authorized by thischapter shall belong to the district.