12878.25. The land within each zone, and the land within each
maintenance area, if no zones are established therein, shall be
conclusively presumed to be benefited by the continued operation and
maintenance of the unit in accordance with the assessed valuation of
the land and the improvements thereon or in accordance with its
benefit product as defined in Section 12878.40, and shall be subject
to assessment as provided in this article.
12878.26. Each maintenance area is a district within which
assessments are collected according to the value or to the benefit
product as defined in Section 12878.40 of the land therein, and the
provisions of Chapter 8 (commencing at Section 54900), Part 1,
Division 2, Title 5 of the Government Code shall be complied with.
12878.27. The department shall, prior to the first day of April of
each year, estimate the cost of the operation and maintenance of each
unit during the ensuing fiscal year and during the current fiscal
year where no assessment has been levied or collected for the current
fiscal year and adjust such estimates as provided in Section
12878.44. The department shall transmit a copy of such estimates to
the board as to all units within the jurisdiction of the board.
12878.28. Following the first day of April of each year, the board
or department shall hold a hearing at Sacramento on the matter of
fixing the estimates and assessments for all units to be operated or
maintained by the department pursuant to this chapter.
12878.29. Notice of the hearing shall be given by publication in at
least one newspaper of general circulation in each maintenance area
affected for at least once a week for two successive weeks.
12878.30. The notice shall set the time and place of the hearing
which shall be held not less than 10 days following the completion of
publication as to all maintenance areas, and shall state that the
purpose of the hearing is to confirm or modify or revise the program
of work to be performed on the units for which estimates have been
made pursuant to Section 12878.27, and to determine the necessity for
such work and the amount of the estimates therefor.
12878.31. At the hearing any owner of land in any maintenance area
affected, or other interested person may offer, and the board or
department shall receive, any relevant evidence or testimony
concerning the proposed program of work relating to any such unit,
the necessity for such work, or the estimate of the cost thereof.
12878.32. Upon the final conclusion of such hearing the board or
department shall fix the amount of the estimate for each such unit
for all purposes of the assessments provided for in this article, and
in all cases where the board fixes the said amount it shall
immediately notify the department of the amounts thereof.
12878.33. If any area or zone lies within more than one county, the
department shall divide the amount of the estimate in the proportion
of the acreage in each county, as modified to reflect any zones of
benefit, as described in Section 12878.9.
12878.34. The department shall certify to the auditor and board of
supervisors of each county in which each maintenance area, or part
thereof, lies, the amount required, in order to pay the estimate for
the ensuing fiscal year or the current fiscal year where no
assessment has been levied or collected for the current fiscal year,
to be levied in each area, and if the area is divided into zones, the
amount required to be levied for such purposes in each zone.
12878.35. The board of supervisors of each county in which there
lies a maintenance area or any portion thereof shall annually, and at
the time of levying county taxes, levy on the land within the county
and within the area, or if zones are established, within each zone,
an ad valorem assessment sufficient to raise the amount or amounts
certified by the department.
12878.36. Each assessment shall be identified by the name and
number, if any, of the area, and by the number of the zone, if a zone
is involved.
12878.37. The board of supervisors shall determine a rate of
assessment sufficient to cover the amount of the estimate for each
area or zone, making reasonable allowance for anticipated
delinquencies. If a fraction of a cent occurs in a valuation of one
hundred dollars ($100), it shall be taken as a full cent. The
assessment shall be computed and entered upon the assessment roll by
the auditor.
12878.38. Assessments levied pursuant to this article shall be
collected at the same time and in the same manner as county taxes. So
far as applicable, all provisions of law relating to the
equalization, levy, payment, and collection of county taxes shall
apply to such assessments and all provisions of law relating to the
duties of county officers in relation to county taxes shall apply to
such assessments, except as otherwise expressly provided by this
chapter, so far as the same are or may be made applicable.
12878.39. All money raised by such assessments shall be accounted
for separately as to each area and zone. All such money shall be
transmitted by January 1st and July 1st of each year to the
department for deposit in the Water Resources Revolving Fund after
deduction of the amounts to be retained by the county for the
reasonable costs of its services as determined pursuant to
subdivision (e) of Section 12878.40.
12878.40. (a) The Legislature hereby finds and declares that a
county may face substantial expense in maintaining a roll or system
which reflects both current values of property for purposes of ad
valorem benefit assessments as well as the property values for
general taxation mandated by Article XIII A of the California
Constitution. The Legislature further finds and declares that a fair
and proper benefit assessment for flood control purposes may be
levied on the alternative basis of the use to which the benefited
land in a maintenance area may be put.
(b) The board of supervisors of the county may evaluate the costs
of maintaining a system to determine benefits according to assessed
valuation of land and improvements thereon pursuant to Section
12878.35. If the board of supervisors finds that these costs would be
excessive relative to the amounts to be collected, it may, in lieu
of an ad valorem benefit assessment, elect to levy a benefit
assessment as set forth in this section sufficient to raise the
amount or amounts certified by the department. Amounts raised
pursuant to this section for transmittal to the department shall be
in lieu of any apportionment of county property tax revenues to the
support of the maintenance area pursuant to Chapter 6 (commencing
with Section 95) of Part 0.5 of Division 1 of the Revenue and
Taxation Code. The assessment authorized to be levied on each parcel
under this section shall be based upon the parcel's proportionate
benefit, expressed as a product of the degree of flood protection it
receives, its size, and its capacity for being put to use, with
respect to all other parcels in the maintenance area. Specifically, a
parcel's benefit product equals the percentage benefit for the zone
in which the parcel is located, as defined in Section 12878.9,
multiplied by the acreage of the parcel, multiplied by the parcel's
land use factor as specified in subdivision (c). Any parcel less than
one-third acre in size shall be deemed to be one-third acre. For any
parcel categorized as agriculture in subdivision (c), every acre
over five acres shall be deemed to be one-tenth acre.
(c) The county shall assign each parcel to one of the following
land use categories, representing its current predominant land use
capability, and shall assign to each parcel the land use factor
corresponding to such category:
Category Factor
(1) Waste or unusable land.......... 0
(2) Agriculture..................... 1
(3) Single family, residential...... 5
(4) Commercial, industrial, and 10
other...............................
Prior to April 1 of any year, landowners in the maintenance area may
petition the board of supervisors, or the board of supervisors may on
its own motion elect, to review the land use categories and land use
factors herein provided. The petition shall be signed by at least 50
landowners or 10 percent of the landowners in the maintenance area,
whichever is less. The board of supervisors shall thereupon give
notice, pursuant to Section 6066 of the Government Code, and hold a
hearing to determine whether the land use categories should be
modified or increased in number and whether the land use factors
should be modified. The board of supervisors may, by resolution,
modify the categories and factors as in its judgment is required for
fair and practical special benefit assessments for flood control
maintenance. The board of supervisors may delegate to an appropriate
county board or administrative body the powers and duties set forth
in this subdivision.
(d) The amount assessed each parcel in the maintenance area shall
be determined by the following formula: the benefit product of the
parcel multiplied by the total amount to be collected in the
maintenance area, divided by the sum of the various benefit products
of all parcels in the maintenance area.
(e) If the county board of supervisors elects to use the benefit
assessment procedure and formula provided in this section, the county
may recover the reasonable costs of its services in preparing and
levying the assessments. The board of supervisors shall add the
amount for estimated county costs to the amount or amounts certified
by the department and shall include that amount in the benefit
assessment levied pursuant to this section.
(f) All other provisions of this chapter applicable to the levy of
assessments shall apply to this section so far as they are or may be
made applicable.
12878.25. The land within each zone, and the land within each
maintenance area, if no zones are established therein, shall be
conclusively presumed to be benefited by the continued operation and
maintenance of the unit in accordance with the assessed valuation of
the land and the improvements thereon or in accordance with its
benefit product as defined in Section 12878.40, and shall be subject
to assessment as provided in this article.
12878.26. Each maintenance area is a district within which
assessments are collected according to the value or to the benefit
product as defined in Section 12878.40 of the land therein, and the
provisions of Chapter 8 (commencing at Section 54900), Part 1,
Division 2, Title 5 of the Government Code shall be complied with.
12878.27. The department shall, prior to the first day of April of
each year, estimate the cost of the operation and maintenance of each
unit during the ensuing fiscal year and during the current fiscal
year where no assessment has been levied or collected for the current
fiscal year and adjust such estimates as provided in Section
12878.44. The department shall transmit a copy of such estimates to
the board as to all units within the jurisdiction of the board.
12878.28. Following the first day of April of each year, the board
or department shall hold a hearing at Sacramento on the matter of
fixing the estimates and assessments for all units to be operated or
maintained by the department pursuant to this chapter.
12878.29. Notice of the hearing shall be given by publication in at
least one newspaper of general circulation in each maintenance area
affected for at least once a week for two successive weeks.
12878.30. The notice shall set the time and place of the hearing
which shall be held not less than 10 days following the completion of
publication as to all maintenance areas, and shall state that the
purpose of the hearing is to confirm or modify or revise the program
of work to be performed on the units for which estimates have been
made pursuant to Section 12878.27, and to determine the necessity for
such work and the amount of the estimates therefor.
12878.31. At the hearing any owner of land in any maintenance area
affected, or other interested person may offer, and the board or
department shall receive, any relevant evidence or testimony
concerning the proposed program of work relating to any such unit,
the necessity for such work, or the estimate of the cost thereof.
12878.32. Upon the final conclusion of such hearing the board or
department shall fix the amount of the estimate for each such unit
for all purposes of the assessments provided for in this article, and
in all cases where the board fixes the said amount it shall
immediately notify the department of the amounts thereof.
12878.33. If any area or zone lies within more than one county, the
department shall divide the amount of the estimate in the proportion
of the acreage in each county, as modified to reflect any zones of
benefit, as described in Section 12878.9.
12878.34. The department shall certify to the auditor and board of
supervisors of each county in which each maintenance area, or part
thereof, lies, the amount required, in order to pay the estimate for
the ensuing fiscal year or the current fiscal year where no
assessment has been levied or collected for the current fiscal year,
to be levied in each area, and if the area is divided into zones, the
amount required to be levied for such purposes in each zone.
12878.35. The board of supervisors of each county in which there
lies a maintenance area or any portion thereof shall annually, and at
the time of levying county taxes, levy on the land within the county
and within the area, or if zones are established, within each zone,
an ad valorem assessment sufficient to raise the amount or amounts
certified by the department.
12878.36. Each assessment shall be identified by the name and
number, if any, of the area, and by the number of the zone, if a zone
is involved.
12878.37. The board of supervisors shall determine a rate of
assessment sufficient to cover the amount of the estimate for each
area or zone, making reasonable allowance for anticipated
delinquencies. If a fraction of a cent occurs in a valuation of one
hundred dollars ($100), it shall be taken as a full cent. The
assessment shall be computed and entered upon the assessment roll by
the auditor.
12878.38. Assessments levied pursuant to this article shall be
collected at the same time and in the same manner as county taxes. So
far as applicable, all provisions of law relating to the
equalization, levy, payment, and collection of county taxes shall
apply to such assessments and all provisions of law relating to the
duties of county officers in relation to county taxes shall apply to
such assessments, except as otherwise expressly provided by this
chapter, so far as the same are or may be made applicable.
12878.39. All money raised by such assessments shall be accounted
for separately as to each area and zone. All such money shall be
transmitted by January 1st and July 1st of each year to the
department for deposit in the Water Resources Revolving Fund after
deduction of the amounts to be retained by the county for the
reasonable costs of its services as determined pursuant to
subdivision (e) of Section 12878.40.
12878.40. (a) The Legislature hereby finds and declares that a
county may face substantial expense in maintaining a roll or system
which reflects both current values of property for purposes of ad
valorem benefit assessments as well as the property values for
general taxation mandated by Article XIII A of the California
Constitution. The Legislature further finds and declares that a fair
and proper benefit assessment for flood control purposes may be
levied on the alternative basis of the use to which the benefited
land in a maintenance area may be put.
(b) The board of supervisors of the county may evaluate the costs
of maintaining a system to determine benefits according to assessed
valuation of land and improvements thereon pursuant to Section
12878.35. If the board of supervisors finds that these costs would be
excessive relative to the amounts to be collected, it may, in lieu
of an ad valorem benefit assessment, elect to levy a benefit
assessment as set forth in this section sufficient to raise the
amount or amounts certified by the department. Amounts raised
pursuant to this section for transmittal to the department shall be
in lieu of any apportionment of county property tax revenues to the
support of the maintenance area pursuant to Chapter 6 (commencing
with Section 95) of Part 0.5 of Division 1 of the Revenue and
Taxation Code. The assessment authorized to be levied on each parcel
under this section shall be based upon the parcel's proportionate
benefit, expressed as a product of the degree of flood protection it
receives, its size, and its capacity for being put to use, with
respect to all other parcels in the maintenance area. Specifically, a
parcel's benefit product equals the percentage benefit for the zone
in which the parcel is located, as defined in Section 12878.9,
multiplied by the acreage of the parcel, multiplied by the parcel's
land use factor as specified in subdivision (c). Any parcel less than
one-third acre in size shall be deemed to be one-third acre. For any
parcel categorized as agriculture in subdivision (c), every acre
over five acres shall be deemed to be one-tenth acre.
(c) The county shall assign each parcel to one of the following
land use categories, representing its current predominant land use
capability, and shall assign to each parcel the land use factor
corresponding to such category:
Category Factor
(1) Waste or unusable land.......... 0
(2) Agriculture..................... 1
(3) Single family, residential...... 5
(4) Commercial, industrial, and 10
other...............................
Prior to April 1 of any year, landowners in the maintenance area may
petition the board of supervisors, or the board of supervisors may on
its own motion elect, to review the land use categories and land use
factors herein provided. The petition shall be signed by at least 50
landowners or 10 percent of the landowners in the maintenance area,
whichever is less. The board of supervisors shall thereupon give
notice, pursuant to Section 6066 of the Government Code, and hold a
hearing to determine whether the land use categories should be
modified or increased in number and whether the land use factors
should be modified. The board of supervisors may, by resolution,
modify the categories and factors as in its judgment is required for
fair and practical special benefit assessments for flood control
maintenance. The board of supervisors may delegate to an appropriate
county board or administrative body the powers and duties set forth
in this subdivision.
(d) The amount assessed each parcel in the maintenance area shall
be determined by the following formula: the benefit product of the
parcel multiplied by the total amount to be collected in the
maintenance area, divided by the sum of the various benefit products
of all parcels in the maintenance area.
(e) If the county board of supervisors elects to use the benefit
assessment procedure and formula provided in this section, the county
may recover the reasonable costs of its services in preparing and
levying the assessments. The board of supervisors shall add the
amount for estimated county costs to the amount or amounts certified
by the department and shall include that amount in the benefit
assessment levied pursuant to this section.
(f) All other provisions of this chapter applicable to the levy of
assessments shall apply to this section so far as they are or may be
made applicable.
12878.25. The land within each zone, and the land within each
maintenance area, if no zones are established therein, shall be
conclusively presumed to be benefited by the continued operation and
maintenance of the unit in accordance with the assessed valuation of
the land and the improvements thereon or in accordance with its
benefit product as defined in Section 12878.40, and shall be subject
to assessment as provided in this article.
12878.26. Each maintenance area is a district within which
assessments are collected according to the value or to the benefit
product as defined in Section 12878.40 of the land therein, and the
provisions of Chapter 8 (commencing at Section 54900), Part 1,
Division 2, Title 5 of the Government Code shall be complied with.
12878.27. The department shall, prior to the first day of April of
each year, estimate the cost of the operation and maintenance of each
unit during the ensuing fiscal year and during the current fiscal
year where no assessment has been levied or collected for the current
fiscal year and adjust such estimates as provided in Section
12878.44. The department shall transmit a copy of such estimates to
the board as to all units within the jurisdiction of the board.
12878.28. Following the first day of April of each year, the board
or department shall hold a hearing at Sacramento on the matter of
fixing the estimates and assessments for all units to be operated or
maintained by the department pursuant to this chapter.
12878.29. Notice of the hearing shall be given by publication in at
least one newspaper of general circulation in each maintenance area
affected for at least once a week for two successive weeks.
12878.30. The notice shall set the time and place of the hearing
which shall be held not less than 10 days following the completion of
publication as to all maintenance areas, and shall state that the
purpose of the hearing is to confirm or modify or revise the program
of work to be performed on the units for which estimates have been
made pursuant to Section 12878.27, and to determine the necessity for
such work and the amount of the estimates therefor.
12878.31. At the hearing any owner of land in any maintenance area
affected, or other interested person may offer, and the board or
department shall receive, any relevant evidence or testimony
concerning the proposed program of work relating to any such unit,
the necessity for such work, or the estimate of the cost thereof.
12878.32. Upon the final conclusion of such hearing the board or
department shall fix the amount of the estimate for each such unit
for all purposes of the assessments provided for in this article, and
in all cases where the board fixes the said amount it shall
immediately notify the department of the amounts thereof.
12878.33. If any area or zone lies within more than one county, the
department shall divide the amount of the estimate in the proportion
of the acreage in each county, as modified to reflect any zones of
benefit, as described in Section 12878.9.
12878.34. The department shall certify to the auditor and board of
supervisors of each county in which each maintenance area, or part
thereof, lies, the amount required, in order to pay the estimate for
the ensuing fiscal year or the current fiscal year where no
assessment has been levied or collected for the current fiscal year,
to be levied in each area, and if the area is divided into zones, the
amount required to be levied for such purposes in each zone.
12878.35. The board of supervisors of each county in which there
lies a maintenance area or any portion thereof shall annually, and at
the time of levying county taxes, levy on the land within the county
and within the area, or if zones are established, within each zone,
an ad valorem assessment sufficient to raise the amount or amounts
certified by the department.
12878.36. Each assessment shall be identified by the name and
number, if any, of the area, and by the number of the zone, if a zone
is involved.
12878.37. The board of supervisors shall determine a rate of
assessment sufficient to cover the amount of the estimate for each
area or zone, making reasonable allowance for anticipated
delinquencies. If a fraction of a cent occurs in a valuation of one
hundred dollars ($100), it shall be taken as a full cent. The
assessment shall be computed and entered upon the assessment roll by
the auditor.
12878.38. Assessments levied pursuant to this article shall be
collected at the same time and in the same manner as county taxes. So
far as applicable, all provisions of law relating to the
equalization, levy, payment, and collection of county taxes shall
apply to such assessments and all provisions of law relating to the
duties of county officers in relation to county taxes shall apply to
such assessments, except as otherwise expressly provided by this
chapter, so far as the same are or may be made applicable.
12878.39. All money raised by such assessments shall be accounted
for separately as to each area and zone. All such money shall be
transmitted by January 1st and July 1st of each year to the
department for deposit in the Water Resources Revolving Fund after
deduction of the amounts to be retained by the county for the
reasonable costs of its services as determined pursuant to
subdivision (e) of Section 12878.40.
12878.40. (a) The Legislature hereby finds and declares that a
county may face substantial expense in maintaining a roll or system
which reflects both current values of property for purposes of ad
valorem benefit assessments as well as the property values for
general taxation mandated by Article XIII A of the California
Constitution. The Legislature further finds and declares that a fair
and proper benefit assessment for flood control purposes may be
levied on the alternative basis of the use to which the benefited
land in a maintenance area may be put.
(b) The board of supervisors of the county may evaluate the costs
of maintaining a system to determine benefits according to assessed
valuation of land and improvements thereon pursuant to Section
12878.35. If the board of supervisors finds that these costs would be
excessive relative to the amounts to be collected, it may, in lieu
of an ad valorem benefit assessment, elect to levy a benefit
assessment as set forth in this section sufficient to raise the
amount or amounts certified by the department. Amounts raised
pursuant to this section for transmittal to the department shall be
in lieu of any apportionment of county property tax revenues to the
support of the maintenance area pursuant to Chapter 6 (commencing
with Section 95) of Part 0.5 of Division 1 of the Revenue and
Taxation Code. The assessment authorized to be levied on each parcel
under this section shall be based upon the parcel's proportionate
benefit, expressed as a product of the degree of flood protection it
receives, its size, and its capacity for being put to use, with
respect to all other parcels in the maintenance area. Specifically, a
parcel's benefit product equals the percentage benefit for the zone
in which the parcel is located, as defined in Section 12878.9,
multiplied by the acreage of the parcel, multiplied by the parcel's
land use factor as specified in subdivision (c). Any parcel less than
one-third acre in size shall be deemed to be one-third acre. For any
parcel categorized as agriculture in subdivision (c), every acre
over five acres shall be deemed to be one-tenth acre.
(c) The county shall assign each parcel to one of the following
land use categories, representing its current predominant land use
capability, and shall assign to each parcel the land use factor
corresponding to such category:
Category Factor
(1) Waste or unusable land.......... 0
(2) Agriculture..................... 1
(3) Single family, residential...... 5
(4) Commercial, industrial, and 10
other...............................
Prior to April 1 of any year, landowners in the maintenance area may
petition the board of supervisors, or the board of supervisors may on
its own motion elect, to review the land use categories and land use
factors herein provided. The petition shall be signed by at least 50
landowners or 10 percent of the landowners in the maintenance area,
whichever is less. The board of supervisors shall thereupon give
notice, pursuant to Section 6066 of the Government Code, and hold a
hearing to determine whether the land use categories should be
modified or increased in number and whether the land use factors
should be modified. The board of supervisors may, by resolution,
modify the categories and factors as in its judgment is required for
fair and practical special benefit assessments for flood control
maintenance. The board of supervisors may delegate to an appropriate
county board or administrative body the powers and duties set forth
in this subdivision.
(d) The amount assessed each parcel in the maintenance area shall
be determined by the following formula: the benefit product of the
parcel multiplied by the total amount to be collected in the
maintenance area, divided by the sum of the various benefit products
of all parcels in the maintenance area.
(e) If the county board of supervisors elects to use the benefit
assessment procedure and formula provided in this section, the county
may recover the reasonable costs of its services in preparing and
levying the assessments. The board of supervisors shall add the
amount for estimated county costs to the amount or amounts certified
by the department and shall include that amount in the benefit
assessment levied pursuant to this section.
(f) All other provisions of this chapter applicable to the levy of
assessments shall apply to this section so far as they are or may be
made applicable.
