55500. The board may control and order the expenditure of tax
revenues, secured to pay the cost and expenses of maintaining,
operating, extending and repairing the district's waterworks, for
that purpose.
55501. The board may fix and collect rates or charges for the use
and supply of water furnished by the system, and to apply the
receipts from the rates or charges to the expenses of the
administration and government of the district and the use, operation
and extension of the waterworks and water supply.
The revenues obtained from such rates or charges may be in lieu of
or supplemental to revenues obtained by the levy of taxes.
The district board may provide for the collection of the charges
for services rendered in the current or immediately preceding fiscal
year as a part of the annual general county tax bill provided the
district furnishes, on or before August 10, in writing to the board
of supervisors and to the county auditor the description of each
parcel for which a charge is to be billed together with the amount of
the charge applicable to each parcel. The parcel description may be
the parcel number assigned by the county assessor to the parcel. In
such case the charge shall become a lien against the parcel of land
to which it is charged in the same manner as the county general
taxes. Penalties may be collected for late payment of the charge or
the amount thereof unpaid in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection and
enforcement of municipal ad valorem taxes shall be applicable to such
charges, except that if any real property to which such lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of such taxes would become delinquent, then the lien
which would otherwise be imposed by this section shall not attach to
such real property and the charges relating to such property shall be
transferred to the unsecured roll for collection.
If the district collects charges through the county general tax
bill, the amount of the charge and any applicable penalty shall be
stated on the tax bill separately from all other taxes, if
practicable.
55501.1. Any water service standby or immediate availability charge
which remains unpaid for a period of 60 or more days after the date
upon which they were billed may be collected thereafter by the county
as provided herein.
(a) Once a year the board shall cause to be prepared a report of
delinquent fees. The board shall fix a time, date and place for
hearing the report and any objections or protests thereto.
(b) The board shall cause notice of the hearing to be mailed to
the landowners listed on the report not less than 10 days prior to
the date of the hearing.
(c) At the hearing the board shall hear any objections or protests
of landowners liable to be assessed for delinquent fees. The board
may make such revisions or corrections to the report as it deems
just, after which, by resolution, the report shall be confirmed.
(d) The delinquent fees set forth in the report as confirmed shall
constitute special assessments against the respective parcels of
land and are a lien on the property for the amount of such delinquent
fees. A certified copy of the confirmed report shall be filed with
the county auditor for the amounts of the respective assessments
against the respective parcels of land as they appear on the current
assessment roll. The lien created attaches upon recordation, in the
office of the county recorder of the county in which the property is
situated, of a certified copy of the resolution of confirmation. The
assessment may be collected at the same time and in the same manner
as ordinary county ad valorem property taxes are collected and shall
be subject to the same penalties and the same procedure and sale in
case of delinquency as provided for such taxes. All laws applicable
to the levy, collection and enforcement of county ad valorem property
taxes shall be applicable to such assessment, except that if any
real property to which such lien would attach has been transferred or
conveyed to a bona fide purchaser for value, or if a lien of a bona
fide encumbrancer for value has been created attaches thereon, prior
to the date on which the first installment of such taxes would become
delinquent, then the lien which would otherwise be imposed by this
section shall not attach to such real property and the delinquency
fees, as confirmed, relating to such property shall be transferred to
the unsecured roll for collection.
This remedy is in addition to all other means available for
collection.
If the district is governed by a board of directors, this section
shall only apply to such district if the board of supervisors
consents to collect the delinquent fees in the manner prescribed
herein.
55501.5. A district may, pursuant to the notice, protest, and
hearing procedures in Section 53753 of the Government Code, fix a
water service standby or immediate availability charge to be applied
on an area or frontage or parcel basis, or a combination thereof,
within the district to be charged to areas to which water service is
made available for any purpose by the district, whether the water
service is actually used or not. The district may establish schedules
varying the charge according to the land uses and the degree of
availability or quantity of use of the water service to the affected
lands, and may restrict the charge to lands lying within one or more
zones or areas of benefits established within the district. The
district may not, however, except as is otherwise provided in this
section, fix a charge in excess of thirty dollars ($30) per acre or
for a parcel of less than one acre, unless the standby charge is
imposed pursuant to the Uniform Standby Charge Procedures Act
(Chapter 12.4 (commencing with Section 54984) of Part 1 of Division 2
of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The maximum charge which may be fixed by the district may be
increased from one fiscal year to the next by the same percentage
increase as reflected by the Consumer Price Index, as issued by the
United States Bureau of Labor Statistics, relative to the immediately
preceding fiscal year.
If a person for more than one year obtains substantially all of
his or her water requirements for the contiguous parcels of land
which the person occupies from rainfall, springs, streams, lakes,
rivers or wells, and if the person's primary economic activity on the
land is the commercial extraction or processing of minerals, the
land is exempt from any water standby or availability charges.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge is a
lien against the parcel of land to which it is charged in the same
manner as the county general taxes. Penalties may be collected for
late payment of the standby or availability charge, or the amount
thereof unpaid, in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection, and
enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
55502. The receipts from the rates or charges may also be used to
reduce the principal or interest of any bonded indebtedness that the
waterworks district may have.
55502.1. Notwithstanding any other provisions of law, the board may
establish and include in the annual budget for a district a general
unappropriated reserve not to exceed 25 percent of the total
appropriations contained in the budget, exclusive of all items for
bond interest and redemption, the general unappropriated reserve, and
the general reserve.
55503. The board may borrow funds from the county, other waterworks
districts, and, where the district is a subsidiary district, the
city, not to exceed 85 percent of the district's anticipated revenue
for the fiscal year in which they are borrowed or for the next
ensuing fiscal year. In levying taxes as authorized by this division,
the board may raise sufficient revenues to repay such loans.
The board may lend available district funds to another waterworks
district, subject to the terms and conditions set forth in this
section.
Nothing contained in this section shall prohibit the board from
borrowing such funds from banks or other financial institutions when
the best interests of the district are served thereby.
55503.5. Notwithstanding any other provisions of law, such funds,
when so borrowed by a waterworks district, shall forthwith increase
the appropriations of the district for which they are needed. The
governing body of the entity from which the funds are borrowed may
specify the date and manner in which the funds shall be repaid. In no
case shall repayment of the loan be deferred longer than 10 calendar
years.
55503.6. The district shall pay interest on all funds borrowed from
the county, at the same rate that the county applies to funds of the
district on deposit with the county.
55504. Where a district has an assessed valuation of less than one
hundred thousand dollars ($100,000), the board of supervisors of the
county may loan county funds, in a sum not in excess of ten thousand
dollars ($10,000), to the district to be used for the purpose of
repairing, improving, extending or renewing the district water
system, to be returned to the county by the district from revenues
and taxes of the district during the period of 10 years following the
date of the loan.
55505. The board may by resolution establish a revolving fund for
any officer or employee of the district in the same manner revolving
funds for county officers are established by the board of supervisors
of a county pursuant to Sections 29321 to 29330, inclusive, of the
Government Code and for such purpose the term "board of supervisors"
shall mean the board. Any revolving fund so established shall be
limited to the uses and expenditures applicable to revolving funds
for county officers.
55506. Any money belonging to the district or paid into the county
treasury to the credit of the district may be deposited by the
officer of the district who has legal custody of the money, in
accordance with the general laws governing the deposit of public
money.
55507. A district may, pursuant to the notice, protest, and hearing
procedures in Section 53753 of the Government Code, fix a sewer
service standby or immediate availability charge to be applied on a
parcel basis within the district to be charged to the parcels to
which sewer service is made available by the district, whether the
sewer service is actually used or not. The district may establish
schedules for the charge, and may restrict the charge to lands lying
within one or more zones or areas of benefits established within the
district. The district may not, unless the standby charge is imposed
pursuant to the Uniform Standby Charge Procedures Act (Chapter 12.4
(commencing with Section 54984) of Part 1 of Division 2 of Title 5 of
the Government Code), fix a charge in excess of thirty dollars ($30)
a year for a residential parcel. Commercial or other parcels shall
be charged according to equivalent residential parcels, but shall not
exceed thirty dollars ($30) per acre per year, unless the standby
charge is imposed pursuant to the Uniform Standby Charge Procedures
Act (Chapter 12.4 (commencing with Section 54984) of Part 1 of
Division 2 of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge shall
become a lien against the parcel of land to which it is charged in
the same manner as the county general taxes. Penalties may be
collected for late payment of the standby or availability charge, or
the amount thereof unpaid, in the manner and at the same rates as
that applicable for late payment or the amount thereof unpaid of
county general taxes. All laws applicable to the levy, collection,
and enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
55500. The board may control and order the expenditure of tax
revenues, secured to pay the cost and expenses of maintaining,
operating, extending and repairing the district's waterworks, for
that purpose.
55501. The board may fix and collect rates or charges for the use
and supply of water furnished by the system, and to apply the
receipts from the rates or charges to the expenses of the
administration and government of the district and the use, operation
and extension of the waterworks and water supply.
The revenues obtained from such rates or charges may be in lieu of
or supplemental to revenues obtained by the levy of taxes.
The district board may provide for the collection of the charges
for services rendered in the current or immediately preceding fiscal
year as a part of the annual general county tax bill provided the
district furnishes, on or before August 10, in writing to the board
of supervisors and to the county auditor the description of each
parcel for which a charge is to be billed together with the amount of
the charge applicable to each parcel. The parcel description may be
the parcel number assigned by the county assessor to the parcel. In
such case the charge shall become a lien against the parcel of land
to which it is charged in the same manner as the county general
taxes. Penalties may be collected for late payment of the charge or
the amount thereof unpaid in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection and
enforcement of municipal ad valorem taxes shall be applicable to such
charges, except that if any real property to which such lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of such taxes would become delinquent, then the lien
which would otherwise be imposed by this section shall not attach to
such real property and the charges relating to such property shall be
transferred to the unsecured roll for collection.
If the district collects charges through the county general tax
bill, the amount of the charge and any applicable penalty shall be
stated on the tax bill separately from all other taxes, if
practicable.
55501.1. Any water service standby or immediate availability charge
which remains unpaid for a period of 60 or more days after the date
upon which they were billed may be collected thereafter by the county
as provided herein.
(a) Once a year the board shall cause to be prepared a report of
delinquent fees. The board shall fix a time, date and place for
hearing the report and any objections or protests thereto.
(b) The board shall cause notice of the hearing to be mailed to
the landowners listed on the report not less than 10 days prior to
the date of the hearing.
(c) At the hearing the board shall hear any objections or protests
of landowners liable to be assessed for delinquent fees. The board
may make such revisions or corrections to the report as it deems
just, after which, by resolution, the report shall be confirmed.
(d) The delinquent fees set forth in the report as confirmed shall
constitute special assessments against the respective parcels of
land and are a lien on the property for the amount of such delinquent
fees. A certified copy of the confirmed report shall be filed with
the county auditor for the amounts of the respective assessments
against the respective parcels of land as they appear on the current
assessment roll. The lien created attaches upon recordation, in the
office of the county recorder of the county in which the property is
situated, of a certified copy of the resolution of confirmation. The
assessment may be collected at the same time and in the same manner
as ordinary county ad valorem property taxes are collected and shall
be subject to the same penalties and the same procedure and sale in
case of delinquency as provided for such taxes. All laws applicable
to the levy, collection and enforcement of county ad valorem property
taxes shall be applicable to such assessment, except that if any
real property to which such lien would attach has been transferred or
conveyed to a bona fide purchaser for value, or if a lien of a bona
fide encumbrancer for value has been created attaches thereon, prior
to the date on which the first installment of such taxes would become
delinquent, then the lien which would otherwise be imposed by this
section shall not attach to such real property and the delinquency
fees, as confirmed, relating to such property shall be transferred to
the unsecured roll for collection.
This remedy is in addition to all other means available for
collection.
If the district is governed by a board of directors, this section
shall only apply to such district if the board of supervisors
consents to collect the delinquent fees in the manner prescribed
herein.
55501.5. A district may, pursuant to the notice, protest, and
hearing procedures in Section 53753 of the Government Code, fix a
water service standby or immediate availability charge to be applied
on an area or frontage or parcel basis, or a combination thereof,
within the district to be charged to areas to which water service is
made available for any purpose by the district, whether the water
service is actually used or not. The district may establish schedules
varying the charge according to the land uses and the degree of
availability or quantity of use of the water service to the affected
lands, and may restrict the charge to lands lying within one or more
zones or areas of benefits established within the district. The
district may not, however, except as is otherwise provided in this
section, fix a charge in excess of thirty dollars ($30) per acre or
for a parcel of less than one acre, unless the standby charge is
imposed pursuant to the Uniform Standby Charge Procedures Act
(Chapter 12.4 (commencing with Section 54984) of Part 1 of Division 2
of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The maximum charge which may be fixed by the district may be
increased from one fiscal year to the next by the same percentage
increase as reflected by the Consumer Price Index, as issued by the
United States Bureau of Labor Statistics, relative to the immediately
preceding fiscal year.
If a person for more than one year obtains substantially all of
his or her water requirements for the contiguous parcels of land
which the person occupies from rainfall, springs, streams, lakes,
rivers or wells, and if the person's primary economic activity on the
land is the commercial extraction or processing of minerals, the
land is exempt from any water standby or availability charges.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge is a
lien against the parcel of land to which it is charged in the same
manner as the county general taxes. Penalties may be collected for
late payment of the standby or availability charge, or the amount
thereof unpaid, in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection, and
enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
55502. The receipts from the rates or charges may also be used to
reduce the principal or interest of any bonded indebtedness that the
waterworks district may have.
55502.1. Notwithstanding any other provisions of law, the board may
establish and include in the annual budget for a district a general
unappropriated reserve not to exceed 25 percent of the total
appropriations contained in the budget, exclusive of all items for
bond interest and redemption, the general unappropriated reserve, and
the general reserve.
55503. The board may borrow funds from the county, other waterworks
districts, and, where the district is a subsidiary district, the
city, not to exceed 85 percent of the district's anticipated revenue
for the fiscal year in which they are borrowed or for the next
ensuing fiscal year. In levying taxes as authorized by this division,
the board may raise sufficient revenues to repay such loans.
The board may lend available district funds to another waterworks
district, subject to the terms and conditions set forth in this
section.
Nothing contained in this section shall prohibit the board from
borrowing such funds from banks or other financial institutions when
the best interests of the district are served thereby.
55503.5. Notwithstanding any other provisions of law, such funds,
when so borrowed by a waterworks district, shall forthwith increase
the appropriations of the district for which they are needed. The
governing body of the entity from which the funds are borrowed may
specify the date and manner in which the funds shall be repaid. In no
case shall repayment of the loan be deferred longer than 10 calendar
years.
55503.6. The district shall pay interest on all funds borrowed from
the county, at the same rate that the county applies to funds of the
district on deposit with the county.
55504. Where a district has an assessed valuation of less than one
hundred thousand dollars ($100,000), the board of supervisors of the
county may loan county funds, in a sum not in excess of ten thousand
dollars ($10,000), to the district to be used for the purpose of
repairing, improving, extending or renewing the district water
system, to be returned to the county by the district from revenues
and taxes of the district during the period of 10 years following the
date of the loan.
55505. The board may by resolution establish a revolving fund for
any officer or employee of the district in the same manner revolving
funds for county officers are established by the board of supervisors
of a county pursuant to Sections 29321 to 29330, inclusive, of the
Government Code and for such purpose the term "board of supervisors"
shall mean the board. Any revolving fund so established shall be
limited to the uses and expenditures applicable to revolving funds
for county officers.
55506. Any money belonging to the district or paid into the county
treasury to the credit of the district may be deposited by the
officer of the district who has legal custody of the money, in
accordance with the general laws governing the deposit of public
money.
55507. A district may, pursuant to the notice, protest, and hearing
procedures in Section 53753 of the Government Code, fix a sewer
service standby or immediate availability charge to be applied on a
parcel basis within the district to be charged to the parcels to
which sewer service is made available by the district, whether the
sewer service is actually used or not. The district may establish
schedules for the charge, and may restrict the charge to lands lying
within one or more zones or areas of benefits established within the
district. The district may not, unless the standby charge is imposed
pursuant to the Uniform Standby Charge Procedures Act (Chapter 12.4
(commencing with Section 54984) of Part 1 of Division 2 of Title 5 of
the Government Code), fix a charge in excess of thirty dollars ($30)
a year for a residential parcel. Commercial or other parcels shall
be charged according to equivalent residential parcels, but shall not
exceed thirty dollars ($30) per acre per year, unless the standby
charge is imposed pursuant to the Uniform Standby Charge Procedures
Act (Chapter 12.4 (commencing with Section 54984) of Part 1 of
Division 2 of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge shall
become a lien against the parcel of land to which it is charged in
the same manner as the county general taxes. Penalties may be
collected for late payment of the standby or availability charge, or
the amount thereof unpaid, in the manner and at the same rates as
that applicable for late payment or the amount thereof unpaid of
county general taxes. All laws applicable to the levy, collection,
and enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
55500. The board may control and order the expenditure of tax
revenues, secured to pay the cost and expenses of maintaining,
operating, extending and repairing the district's waterworks, for
that purpose.
55501. The board may fix and collect rates or charges for the use
and supply of water furnished by the system, and to apply the
receipts from the rates or charges to the expenses of the
administration and government of the district and the use, operation
and extension of the waterworks and water supply.
The revenues obtained from such rates or charges may be in lieu of
or supplemental to revenues obtained by the levy of taxes.
The district board may provide for the collection of the charges
for services rendered in the current or immediately preceding fiscal
year as a part of the annual general county tax bill provided the
district furnishes, on or before August 10, in writing to the board
of supervisors and to the county auditor the description of each
parcel for which a charge is to be billed together with the amount of
the charge applicable to each parcel. The parcel description may be
the parcel number assigned by the county assessor to the parcel. In
such case the charge shall become a lien against the parcel of land
to which it is charged in the same manner as the county general
taxes. Penalties may be collected for late payment of the charge or
the amount thereof unpaid in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection and
enforcement of municipal ad valorem taxes shall be applicable to such
charges, except that if any real property to which such lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of such taxes would become delinquent, then the lien
which would otherwise be imposed by this section shall not attach to
such real property and the charges relating to such property shall be
transferred to the unsecured roll for collection.
If the district collects charges through the county general tax
bill, the amount of the charge and any applicable penalty shall be
stated on the tax bill separately from all other taxes, if
practicable.
55501.1. Any water service standby or immediate availability charge
which remains unpaid for a period of 60 or more days after the date
upon which they were billed may be collected thereafter by the county
as provided herein.
(a) Once a year the board shall cause to be prepared a report of
delinquent fees. The board shall fix a time, date and place for
hearing the report and any objections or protests thereto.
(b) The board shall cause notice of the hearing to be mailed to
the landowners listed on the report not less than 10 days prior to
the date of the hearing.
(c) At the hearing the board shall hear any objections or protests
of landowners liable to be assessed for delinquent fees. The board
may make such revisions or corrections to the report as it deems
just, after which, by resolution, the report shall be confirmed.
(d) The delinquent fees set forth in the report as confirmed shall
constitute special assessments against the respective parcels of
land and are a lien on the property for the amount of such delinquent
fees. A certified copy of the confirmed report shall be filed with
the county auditor for the amounts of the respective assessments
against the respective parcels of land as they appear on the current
assessment roll. The lien created attaches upon recordation, in the
office of the county recorder of the county in which the property is
situated, of a certified copy of the resolution of confirmation. The
assessment may be collected at the same time and in the same manner
as ordinary county ad valorem property taxes are collected and shall
be subject to the same penalties and the same procedure and sale in
case of delinquency as provided for such taxes. All laws applicable
to the levy, collection and enforcement of county ad valorem property
taxes shall be applicable to such assessment, except that if any
real property to which such lien would attach has been transferred or
conveyed to a bona fide purchaser for value, or if a lien of a bona
fide encumbrancer for value has been created attaches thereon, prior
to the date on which the first installment of such taxes would become
delinquent, then the lien which would otherwise be imposed by this
section shall not attach to such real property and the delinquency
fees, as confirmed, relating to such property shall be transferred to
the unsecured roll for collection.
This remedy is in addition to all other means available for
collection.
If the district is governed by a board of directors, this section
shall only apply to such district if the board of supervisors
consents to collect the delinquent fees in the manner prescribed
herein.
55501.5. A district may, pursuant to the notice, protest, and
hearing procedures in Section 53753 of the Government Code, fix a
water service standby or immediate availability charge to be applied
on an area or frontage or parcel basis, or a combination thereof,
within the district to be charged to areas to which water service is
made available for any purpose by the district, whether the water
service is actually used or not. The district may establish schedules
varying the charge according to the land uses and the degree of
availability or quantity of use of the water service to the affected
lands, and may restrict the charge to lands lying within one or more
zones or areas of benefits established within the district. The
district may not, however, except as is otherwise provided in this
section, fix a charge in excess of thirty dollars ($30) per acre or
for a parcel of less than one acre, unless the standby charge is
imposed pursuant to the Uniform Standby Charge Procedures Act
(Chapter 12.4 (commencing with Section 54984) of Part 1 of Division 2
of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The maximum charge which may be fixed by the district may be
increased from one fiscal year to the next by the same percentage
increase as reflected by the Consumer Price Index, as issued by the
United States Bureau of Labor Statistics, relative to the immediately
preceding fiscal year.
If a person for more than one year obtains substantially all of
his or her water requirements for the contiguous parcels of land
which the person occupies from rainfall, springs, streams, lakes,
rivers or wells, and if the person's primary economic activity on the
land is the commercial extraction or processing of minerals, the
land is exempt from any water standby or availability charges.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge is a
lien against the parcel of land to which it is charged in the same
manner as the county general taxes. Penalties may be collected for
late payment of the standby or availability charge, or the amount
thereof unpaid, in the manner and at the same rates as that
applicable for late payment or the amount thereof unpaid of county
general taxes. All laws applicable to the levy, collection, and
enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
55502. The receipts from the rates or charges may also be used to
reduce the principal or interest of any bonded indebtedness that the
waterworks district may have.
55502.1. Notwithstanding any other provisions of law, the board may
establish and include in the annual budget for a district a general
unappropriated reserve not to exceed 25 percent of the total
appropriations contained in the budget, exclusive of all items for
bond interest and redemption, the general unappropriated reserve, and
the general reserve.
55503. The board may borrow funds from the county, other waterworks
districts, and, where the district is a subsidiary district, the
city, not to exceed 85 percent of the district's anticipated revenue
for the fiscal year in which they are borrowed or for the next
ensuing fiscal year. In levying taxes as authorized by this division,
the board may raise sufficient revenues to repay such loans.
The board may lend available district funds to another waterworks
district, subject to the terms and conditions set forth in this
section.
Nothing contained in this section shall prohibit the board from
borrowing such funds from banks or other financial institutions when
the best interests of the district are served thereby.
55503.5. Notwithstanding any other provisions of law, such funds,
when so borrowed by a waterworks district, shall forthwith increase
the appropriations of the district for which they are needed. The
governing body of the entity from which the funds are borrowed may
specify the date and manner in which the funds shall be repaid. In no
case shall repayment of the loan be deferred longer than 10 calendar
years.
55503.6. The district shall pay interest on all funds borrowed from
the county, at the same rate that the county applies to funds of the
district on deposit with the county.
55504. Where a district has an assessed valuation of less than one
hundred thousand dollars ($100,000), the board of supervisors of the
county may loan county funds, in a sum not in excess of ten thousand
dollars ($10,000), to the district to be used for the purpose of
repairing, improving, extending or renewing the district water
system, to be returned to the county by the district from revenues
and taxes of the district during the period of 10 years following the
date of the loan.
55505. The board may by resolution establish a revolving fund for
any officer or employee of the district in the same manner revolving
funds for county officers are established by the board of supervisors
of a county pursuant to Sections 29321 to 29330, inclusive, of the
Government Code and for such purpose the term "board of supervisors"
shall mean the board. Any revolving fund so established shall be
limited to the uses and expenditures applicable to revolving funds
for county officers.
55506. Any money belonging to the district or paid into the county
treasury to the credit of the district may be deposited by the
officer of the district who has legal custody of the money, in
accordance with the general laws governing the deposit of public
money.
55507. A district may, pursuant to the notice, protest, and hearing
procedures in Section 53753 of the Government Code, fix a sewer
service standby or immediate availability charge to be applied on a
parcel basis within the district to be charged to the parcels to
which sewer service is made available by the district, whether the
sewer service is actually used or not. The district may establish
schedules for the charge, and may restrict the charge to lands lying
within one or more zones or areas of benefits established within the
district. The district may not, unless the standby charge is imposed
pursuant to the Uniform Standby Charge Procedures Act (Chapter 12.4
(commencing with Section 54984) of Part 1 of Division 2 of Title 5 of
the Government Code), fix a charge in excess of thirty dollars ($30)
a year for a residential parcel. Commercial or other parcels shall
be charged according to equivalent residential parcels, but shall not
exceed thirty dollars ($30) per acre per year, unless the standby
charge is imposed pursuant to the Uniform Standby Charge Procedures
Act (Chapter 12.4 (commencing with Section 54984) of Part 1 of
Division 2 of Title 5 of the Government Code).
If the procedures set forth in this section as it read at the time
a standby or availability charge was established were followed, the
district may, by resolution, continue the charge pursuant to this
section in successive years at the same rate. If new, increased, or
extended assessments are proposed, the district shall comply with the
notice, protest, and hearing procedures in Section 53753 of the
Government Code.
The district may collect the standby or availability charge by
billing the charged lands on a fiscal year basis or by other means
available.
The district may collect the standby or availability charge as a
part of the annual general county tax bill if the district furnishes
in writing to the board of supervisors and to the county auditor the
description of each parcel for which a charge is to be billed,
together with the amount of the charge applicable to each parcel, in
sufficient time to meet the schedule established by the county for
inclusion of those items on the county general tax bill. The parcel
description may be the parcel number assigned by the county assessor
to the parcel. In that case, the standby or availability charge shall
become a lien against the parcel of land to which it is charged in
the same manner as the county general taxes. Penalties may be
collected for late payment of the standby or availability charge, or
the amount thereof unpaid, in the manner and at the same rates as
that applicable for late payment or the amount thereof unpaid of
county general taxes. All laws applicable to the levy, collection,
and enforcement of municipal ad valorem taxes are applicable to those
charges, except that, if any real property to which the lien would
attach has been transferred or conveyed to a bona fide purchaser for
value, or if a lien of a bona fide encumbrancer for value has been
created and attaches thereon, prior to the date on which the first
installment of the taxes would become delinquent, then the lien which
would otherwise be imposed by this section shall not attach to the
real property and the charge relating to the property shall be
transferred to the unsecured roll for collection.
If the district collects standby charges through the county
general tax bill, the amount of the standby charge and any applicable
penalty shall be stated on the tax bill separately from all other
taxes, if practicable.
