State Codes and Statutes

State Codes and Statutes

Statutes > California > Wat > 72090-72102

WATER CODE
SECTION 72090-72102



72090.  A district may cause taxes to be levied, in the manner
provided in this part, for the purpose of paying any obligation of
the district, including its formation expenses and any warrants
issued therefor. The amount of this levy shall not exceed the amount
permitted by any maximum property tax rate limitation in the Revenue
and Taxation Code, provided, however, that if no tax was levied by
the district in either the 1971-1972 or 1972-1973 fiscal year and the
district incurred expenses in such years, which expenses were paid
from revenues other than taxes, then the maximum levy shall not
exceed fifty cents ($0.50) per one hundred dollars ($100) of assessed
valuation per year.



72090.5.  A district may impose a special tax pursuant to Article
3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of
Division 1 of Title 5 of the Government Code. The special taxes shall
be applied uniformly to all taxpayers or all real property within
the district, except that unimproved property may be taxed at a lower
rate than improved property.



72091.  If the revenues of the district, or of any improvement
district therein, are or in the judgment of the board will probably
be inadequate for any cause to pay the principal of or interest on
any bonded debt of the district, or any improvement district thereof,
as it becomes due and also the amounts set forth in Section 71616,
the board shall cause a tax to be levied, as provided in this part,
sufficient to provide for such deficit and to pay the amount of such
principal and interest that will become due before the proceeds of a
tax levied at the next general tax levy will be available.



72092.  If, in the opinion of the board of a municipal water
district, the corporate area of which has been included in or annexed
to a metropolitan water district as a unit, the revenues of the
municipal water district will be inadequate for any cause to pay the
operating expense of such district, to provide for repairs and
depreciation of works owned or operated by it, and to meet all of its
obligations the board shall provide for the levy and collection of a
tax, in the manner provided in this part, sufficient to raise the
amount of money determined by the board to be necessary for the
purpose of paying the operating expenses of such district, providing
for repairs and depreciation of works owned or operated by it, and
meeting all of its obligations.



72093.  The board shall determine the amounts necessary to be raised
by taxation during the fiscal year and shall fix the rate or rates
of tax to be levied which will raise the amounts of money required by
the district. These acts by the board are a valid assessment of the
property and a valid levy of the taxes so fixed. The amount of this
levy shall not exceed the amounts permitted by any maximum property
tax rate limitation in the Revenue and Taxation Code, provided,
however, that if no tax was levied by the district for either the
1971-1972 of the 1972-1973 fiscal year, and the district incurred
expenses in such years, which expenses were paid from revenues other
than taxes, then the maximum levy shall not exceed fifty cents
($0.50) per one hundred dollars ($100) of assessed valuation per
year.



72094.  On or before September 1, the board shall certify to the
board of supervisors and county auditor the tax rate or rates fixed
for the district and shall furnish a statement of any delinquent and
unpaid charges for water and other services, or either, requested in
writing by the owner of the property that remain delinquent and
unpaid for 60 days or more on July 1st.



72095.  The county auditor shall compute and enter in the county
assessment roll the respective sums to be paid as a district tax on
the property in the district, using the rate or rates of levy as
fixed by the board and the assessed value as found on the assessment
roll for the property subject to the particular tax.




72096.  Taxes for the payment of the interest on or principal of any
bonded debt shall be levied on the property within the district, or
improvement district therein, that is benefited by the bonded debt,
as determined by the board in the resolution declaring the necessity
to incur the debt. Taxes for other purposes of the district shall be
levied on all property in the district or portion thereof subject to
the particular tax.



72096.5.  Notwithstanding any other provisions of law, a mobilehome
which occupies a rental space and is not permanently attached to the
land is not property subject to ad valorem property taxes for debt
service of the district or of any improvement district therein.



72097.  All county officers charged with the duty of collecting
taxes shall collect district taxes at the same time and in the same
form and manner as county taxes are collected, and shall pay the
collected district taxes to the district.


72098.  Taxes for the payment of a bonded debt and the interest
thereon shall be a lien on all the property benefited thereby as
stated in the resolution of the board declaring the necessity to
incur the debt. All taxes for other purposes of the district shall be
a lien on all the property in the district subject to the particular
tax.



72099.  Liens for district taxes, whether for payment of a bonded
indebtedness and the interest thereon or for other purposes, shall be
of the same force and effect as other liens for taxes, and their
collection may be enforced by the same means as provided for the
enforcement of liens for state and county taxes.



72100.  The amount of any charges for water and other services or
either included in the statement of delinquent and unpaid charges
pursuant to subdivision (c) of Section 72094 shall be added to and
become a part of the annual taxes next levied upon the property upon
which the water for which the charges are unpaid was used and upon
the property subject to the charges for any other district services
and shall constitute a lien on that property as of the same time and
in the same manner as does the tax lien securing such annual 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. The county shall
deduct from the charges collected an amount sufficient to compensate
the county for costs incurred in collecting such delinquent and
unpaid charges. The amount of such compensation shall be fixed by
agreement between the board of supervisors and the district's board
of directors.



72101.  A district shall notify the holder of title to land whenever
delinquent and unpaid charges for water and other services or either
which could become a lien on such property pursuant to Section 72100
remain delinquent and unpaid for 60 days.



72102.  In case any charges for water or other services, or either,
remain unpaid the amount of the unpaid charges may in the discretion
of the district be secured at any time by filing for record in the
office of the county recorder of any county, a certificate specifying
the amount of such charges and the name and address of the person
liable therefor.
   From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him. The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.