SECTIONS 49140-49144 - California Statutes

PUBLIC RESOURCES CODE

SECTION 49140-49144

49140. At least 15 days before the first day of the month in which
the board of supervisors of the county in which the district is
situated is required by law to levy the amount of taxes required for
county purposes, the district board shall furnish the board of
supervisors and county auditor of the county an estimate in writing
of the amount of money necessary for district's purposes during the
next ensuing fiscal year.
The county tax collector shall collect the district taxes at the
same time and in the same manner as the county taxes are collected.
Unless the governing board has designated any depository pursuant to
Section 49131, all money collected for district purposes shall be
paid into the county treasury and paid out on warrants of the county
auditor drawn on the county treasurer, upon order of the district
board.
The amount of money necessary for the district's purposes may
include a cash-basis fund.

49141. The district board may also include in its estimate prepared
pursuant to Section 49140 an unappropriated reserve to cover
expenditures that have not been provided for, or that have been
insufficiently provided for, or for unforeseen requirements.
The money in any unappropriated reserve fund so established may be
made available for appropriation by a four-fifths vote of the
members of the district board at any regular or special meeting of
which all members have had reasonable notice.
In addition, the district board may further provide, by
resolution, for transfers or revisions of unencumbered funds within
the general district expenditures provided for during any fiscal year
where, in the opinion of the district board, the transfer or
revision is necessary for purposes of the district.

49142. The board of supervisors of the county in which the district
is situated shall, at the time of levying county taxes, levy a tax
to be known as the "____ garbage and refuse disposal district tax,"
sufficient to raise the amount reported to it by the district board,
upon property of the district in the county.
The board of supervisors shall determine the rate of the tax by
deducting 5 percent for anticipated delinquencies from the total
assessed value of the taxable property of the district within the
county as it appears on the assessment roll of the county, and then
dividing the sum reported to it by the district board by the
remainder of the total assessed value.

49143. For purposes of the district, the board of supervisors shall
levy a tax of not more than fifteen cents ($0.15) on each one
hundred dollars ($100) of taxable property of the district in the
county.

49144. The district board may establish and maintain a cash-basis
fund for the purpose of defraying district expenses between the
beginning of a fiscal year and the time of distribution of tax
receipts in a fiscal year. The cash-basis fund shall not exceed 60
percent of the estimated expenditures for a fiscal year.