State Codes and Statutes

Statutes > California > Rtc > 2131-2134

REVENUE AND TAXATION CODE
SECTION 2131-2134



2131.  (a) Notwithstanding any provision of law to the contrary, the
board of supervisors of any county in which a portion of the
territory of a district described in this section is located may, by
adoption of a resolution on or before the first day of January of any
year, require such district to cause the levy of any district tax or
assessment in accordance with the provisions of this part. If the
board of supervisors has adopted such a resolution, the board of
directors of the district shall, on or before the last day of January
following adoption of the board of supervisors' resolution, adopt a
resolution, or the board of directors may, without such action by the
board of supervisors, adopt such a resolution on or before the last
day of January of any year, to cause the levy of any district tax or
assessment in accordance with the provisions of this part, if:
   (1) The territory within the boundaries of the district is
situated in more than one county; and
   (2) The portion of the district tax or assessment levied on
locally assessable property is imposed according to the value of such
property as it appears on the local rolls in the respective counties
in which the district is situated.
   (b) As used in this part, "district" means an agency of the state,
formed pursuant to general law or special act, for the local
performance of governmental or proprietary functions within limited
boundaries. "District" shall exclude the following:
   (1) The state.
   (2) A county.
   (3) A city.
   (4) A special assessment district.
   (5) An improvement district.
   (6) A county service area.
   (7) A metropolitan water district.
   (c) As used in this part, "board of directors" means the
legislative body or governing board of a district.
   (d) A resolution adopted pursuant to this section shall remain in
effect for at least one year but may be rendered ineffective at any
time thereafter by a resolution so stating adopted on or before the
last day of January of the year in which the levy of the district's
tax or assessment shall no longer be imposed in accordance with the
provisions of this part.



2132.  (a) If a resolution has been adopted pursuant to Section
2131, the board of directors shall:
   (1) Determine the total amount of revenue required by the district
which will be derived from an ad valorem tax or ad valorem
assessment on property on the secured roll.
   (2) Divide the amount determined pursuant to paragraph (1) among
the counties in which the district is situated in the proportions
that the estimated full values of taxable property on the secured
roll within the district in the respective counties bear to the
estimated total full value of such property within the district.
   (b) The estimated full value shall be determined by adding the
figures for the several counties.



2133.  (a) If a district has been formed under an enabling act which
does not provide that the board of directors shall fix district tax
rates, any board of directors which has adopted a resolution pursuant
to Section 2131 shall certify, on or before September 1st of each
year, to the auditor of each county in which the district is located
the total amount of revenue to be derived from an ad valorem tax or
assessment on property within the district on the county's secured
roll, as such total is determined pursuant to Section 2132.
   (b) If a district has been formed under an enabling act which
requires the board of directors to fix district tax rates, any board
of directors which has adopted a resolution pursuant to Section 2131
shall fix the rate of district tax for each county in which the
district is located at the rate which is necessary in order to raise
the amount of revenue apportioned to each such county pursuant to
Section 2132. Immediately after fixing such rates, the board of
directors shall transmit to the auditor of each county in which the
district is located a statement of the rate of district tax fixed by
the board of directors for such county.



2134.  Any district levying or causing to be levied a tax in
accordance with the provisions of this part may levy or cause to be
levied a tax in one or more counties in excess of any maximum tax
rate established by law or pursuant to law; provided that the total
revenue to be received from the tax levies in all counties does not
exceed the total revenue which would have been received by the
district by levying the tax at the maximum rate in all counties
without complying with the provisions of this part.


State Codes and Statutes

Statutes > California > Rtc > 2131-2134

REVENUE AND TAXATION CODE
SECTION 2131-2134



2131.  (a) Notwithstanding any provision of law to the contrary, the
board of supervisors of any county in which a portion of the
territory of a district described in this section is located may, by
adoption of a resolution on or before the first day of January of any
year, require such district to cause the levy of any district tax or
assessment in accordance with the provisions of this part. If the
board of supervisors has adopted such a resolution, the board of
directors of the district shall, on or before the last day of January
following adoption of the board of supervisors' resolution, adopt a
resolution, or the board of directors may, without such action by the
board of supervisors, adopt such a resolution on or before the last
day of January of any year, to cause the levy of any district tax or
assessment in accordance with the provisions of this part, if:
   (1) The territory within the boundaries of the district is
situated in more than one county; and
   (2) The portion of the district tax or assessment levied on
locally assessable property is imposed according to the value of such
property as it appears on the local rolls in the respective counties
in which the district is situated.
   (b) As used in this part, "district" means an agency of the state,
formed pursuant to general law or special act, for the local
performance of governmental or proprietary functions within limited
boundaries. "District" shall exclude the following:
   (1) The state.
   (2) A county.
   (3) A city.
   (4) A special assessment district.
   (5) An improvement district.
   (6) A county service area.
   (7) A metropolitan water district.
   (c) As used in this part, "board of directors" means the
legislative body or governing board of a district.
   (d) A resolution adopted pursuant to this section shall remain in
effect for at least one year but may be rendered ineffective at any
time thereafter by a resolution so stating adopted on or before the
last day of January of the year in which the levy of the district's
tax or assessment shall no longer be imposed in accordance with the
provisions of this part.



2132.  (a) If a resolution has been adopted pursuant to Section
2131, the board of directors shall:
   (1) Determine the total amount of revenue required by the district
which will be derived from an ad valorem tax or ad valorem
assessment on property on the secured roll.
   (2) Divide the amount determined pursuant to paragraph (1) among
the counties in which the district is situated in the proportions
that the estimated full values of taxable property on the secured
roll within the district in the respective counties bear to the
estimated total full value of such property within the district.
   (b) The estimated full value shall be determined by adding the
figures for the several counties.



2133.  (a) If a district has been formed under an enabling act which
does not provide that the board of directors shall fix district tax
rates, any board of directors which has adopted a resolution pursuant
to Section 2131 shall certify, on or before September 1st of each
year, to the auditor of each county in which the district is located
the total amount of revenue to be derived from an ad valorem tax or
assessment on property within the district on the county's secured
roll, as such total is determined pursuant to Section 2132.
   (b) If a district has been formed under an enabling act which
requires the board of directors to fix district tax rates, any board
of directors which has adopted a resolution pursuant to Section 2131
shall fix the rate of district tax for each county in which the
district is located at the rate which is necessary in order to raise
the amount of revenue apportioned to each such county pursuant to
Section 2132. Immediately after fixing such rates, the board of
directors shall transmit to the auditor of each county in which the
district is located a statement of the rate of district tax fixed by
the board of directors for such county.



2134.  Any district levying or causing to be levied a tax in
accordance with the provisions of this part may levy or cause to be
levied a tax in one or more counties in excess of any maximum tax
rate established by law or pursuant to law; provided that the total
revenue to be received from the tax levies in all counties does not
exceed the total revenue which would have been received by the
district by levying the tax at the maximum rate in all counties
without complying with the provisions of this part.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 2131-2134

REVENUE AND TAXATION CODE
SECTION 2131-2134



2131.  (a) Notwithstanding any provision of law to the contrary, the
board of supervisors of any county in which a portion of the
territory of a district described in this section is located may, by
adoption of a resolution on or before the first day of January of any
year, require such district to cause the levy of any district tax or
assessment in accordance with the provisions of this part. If the
board of supervisors has adopted such a resolution, the board of
directors of the district shall, on or before the last day of January
following adoption of the board of supervisors' resolution, adopt a
resolution, or the board of directors may, without such action by the
board of supervisors, adopt such a resolution on or before the last
day of January of any year, to cause the levy of any district tax or
assessment in accordance with the provisions of this part, if:
   (1) The territory within the boundaries of the district is
situated in more than one county; and
   (2) The portion of the district tax or assessment levied on
locally assessable property is imposed according to the value of such
property as it appears on the local rolls in the respective counties
in which the district is situated.
   (b) As used in this part, "district" means an agency of the state,
formed pursuant to general law or special act, for the local
performance of governmental or proprietary functions within limited
boundaries. "District" shall exclude the following:
   (1) The state.
   (2) A county.
   (3) A city.
   (4) A special assessment district.
   (5) An improvement district.
   (6) A county service area.
   (7) A metropolitan water district.
   (c) As used in this part, "board of directors" means the
legislative body or governing board of a district.
   (d) A resolution adopted pursuant to this section shall remain in
effect for at least one year but may be rendered ineffective at any
time thereafter by a resolution so stating adopted on or before the
last day of January of the year in which the levy of the district's
tax or assessment shall no longer be imposed in accordance with the
provisions of this part.



2132.  (a) If a resolution has been adopted pursuant to Section
2131, the board of directors shall:
   (1) Determine the total amount of revenue required by the district
which will be derived from an ad valorem tax or ad valorem
assessment on property on the secured roll.
   (2) Divide the amount determined pursuant to paragraph (1) among
the counties in which the district is situated in the proportions
that the estimated full values of taxable property on the secured
roll within the district in the respective counties bear to the
estimated total full value of such property within the district.
   (b) The estimated full value shall be determined by adding the
figures for the several counties.



2133.  (a) If a district has been formed under an enabling act which
does not provide that the board of directors shall fix district tax
rates, any board of directors which has adopted a resolution pursuant
to Section 2131 shall certify, on or before September 1st of each
year, to the auditor of each county in which the district is located
the total amount of revenue to be derived from an ad valorem tax or
assessment on property within the district on the county's secured
roll, as such total is determined pursuant to Section 2132.
   (b) If a district has been formed under an enabling act which
requires the board of directors to fix district tax rates, any board
of directors which has adopted a resolution pursuant to Section 2131
shall fix the rate of district tax for each county in which the
district is located at the rate which is necessary in order to raise
the amount of revenue apportioned to each such county pursuant to
Section 2132. Immediately after fixing such rates, the board of
directors shall transmit to the auditor of each county in which the
district is located a statement of the rate of district tax fixed by
the board of directors for such county.



2134.  Any district levying or causing to be levied a tax in
accordance with the provisions of this part may levy or cause to be
levied a tax in one or more counties in excess of any maximum tax
rate established by law or pursuant to law; provided that the total
revenue to be received from the tax levies in all counties does not
exceed the total revenue which would have been received by the
district by levying the tax at the maximum rate in all counties
without complying with the provisions of this part.