State Codes and Statutes

State Codes and Statutes

Statutes > California > Shc > 26200-26203

SECTION 26200-26203

26200.  At or before the first meeting of the board of supervisors
in September of each year, the commission shall furnish the board of
supervisors and the auditor of the county in which the district is
situated, an estimate in writing of the amount of money needed for
the purposes of the district for the ensuing fiscal year. The amount
shall be sufficient to pay:
   (a) The interest on all outstanding bonds of the district which
will become due during the ensuing fiscal year.
   (b) The principal of all outstanding bonds of the district which
will mature during the ensuing fiscal year.
   (c) The estimated cost of repairs and maintenance of the
boulevard, and the running expenses of the district.

26201.  Annually, at the time of levying county taxes, the board of
supervisors shall levy a tax to be known as the "_______ (name of
district) boulevard district tax," sufficient to raise the amount
estimated by the commission to be necessary for the purposes of the
district for the ensuing fiscal year. The board of supervisors shall
determine the rate of the tax by deducting 15 per cent for
anticipated delinquencies from the total assessed value of the real
property within the district, as it appears on the assessment roll of
the county, and dividing the sum required to be raised, by the
remainder of the total assessed value.

26202.  The tax so levied shall be computed and entered on the
assessment roll by the county auditor, and if the board of
supervisors fails to levy the tax the auditor shall do so. The tax
shall be collected at the same time and in the same manner as county
taxes, and when collected shall be paid into the county treasury for
the use of the district.
   The provisions of law prescibing the manner of levying and
collecting county taxes and the duties of the several county officers
with respect to taxation are, so far as they are not in conflict
with this part, applicable to taxation under this part. Such officers
shall be liable upon their several official bonds for the faithful
discharge of the duties imposed upon them by this part.

26203.  All money raised by taxation which is authorized by this
part shall belong to the district.