SECTIONS 9501-9513 - California Statutes

PUBLIC RESOURCES CODE

SECTION 9501-9513

9501. The directors shall, on or before January 1 of the calendar
year during which an assessment is to be levied for the first time,
notify the State Board of Equalization as provided in Revenue and
Taxation Code Sections 756 and 759 and, annually on or before August
lst, furnish the county auditor and the board of supervisors an
estimate in writing of the amount of money necessary to be raised by
assessment for the purposes of the district for the next ensuing
fiscal year.

9502. If the district lies in more than one county the directors
shall divide the amount of the estimate in the proportion to the
value of the land in the district lying in each county. The value
shall be determined from the last assessment rolls of the counties.
The directors shall furnish the auditors and boards of supervisors of
each of the respective counties a statement of the part of the
estimate apportioned to the county.

9503. The total amount of the estimate shall be sufficient to raise
the amount of money necessary during the ensuing year to pay the
incidental expenses of the district, the costs of the work which the
directors may deem advisable to be done during the ensuing year, the
estimated costs of repairs to and maintenance of the property and
works of the district, and the estimated expenses of any action or
proceeding to which the district is or may be a party, including the
cost of employing engineers and attorneys.

9504. Assessments levied pursuant to this article shall be known as
regular assessments.

9505. The regular assessment in any one year shall not exceed two
cents ($0.02) on each one hundred dollars ($100) of assessed
valuation of the land, exclusive of improvements, trees, and mineral
rights, within the district. The valuation shall be determined
according to the last assessment roll, reduced proportionately when
mineral rights, standing trees, or timber are involved.
The cost to the assessor, if any, of recomputing assessed
valuations in accordance with this section shall be paid by the
district requesting an assessment levy pursuant to this article.

9506. The board of supervisors of each county in which there lies
any portion of the district shall, annually, at the time of levying
county taxes, levy an assessment on the land exclusive of
improvements, trees, and mineral rights, within the county and within
the district to be known as the " ____ (name of district) Resource
Conservation District assessment," sufficient to raise the amount
reported to them in the estimate of the directors.

9507. The rate, as determined by the board, shall be such as will
produce, after due allowance for delinquency, the amount determined
as necessary to be raised by taxation on the secured roll. On or
before September 1st of each year the board shall fix the rate,
composed of the number of cents or fraction thereof for each one
hundred dollars ($100) of assessed valuation of land exclusive of
improvements and mineral rights, such as will produce, after due
allowance for delinquency, the amount determined as necessary to be
raised by taxation on the secured roll.

9508. If the board fails to levy the assessment the auditor of the
county shall do so, providing the directors have requested the
assessment.

9509. The assessment shall be computed and entered on the
assessment roll by the auditor.

9510. The provisions of law relating to the levy and collection of
county taxes and the duties of county officers with respect thereto,
insofar as they are applicable and not in conflict with this chapter,
are hereby adopted and made part of this chapter. Said officers are
liable on their several official bonds for the faithful discharge of
their duties under this chapter.

9511. The treasurers of each of the counties, other than the
principal county, shall, not less than twice a year or upon order of
the directors, settle with the directors and pay to the treasurer of
the principal county all money belonging to the district and in their
possession.

9512. If during the current fiscal year the directors are not, by
reason of the fact that no assessment has been levied, collecting a
regular assessment levied during the year immediately preceding, then
notwithstanding other provisions of this code, the board of
supervisors in each county in which a soil conservation district, or
a portion thereof is located may, upon a showing by the directors
that funds are needed for the purposes of the district for the
current year, appropriate money from the general fund of the county
for the use of said district in an amount equal, during any one year,
to the amount which said district could have raised by assessment,
as limited by this code, in said current year, or so much thereof as
may be required. This provision shall not be deemed to prohibit the
board of supervisors from appropriating to such districts sums in
excess of these amounts.

9513. 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.