SECTIONS 19290-19291 - California Statutes

STREETS AND HIGHWAYS CODE

SECTION 19290-19291

19290. Whenever any portion of a district is included within a city
by reason of incorporation, annexation, or otherwise, such portion
may be withdrawn from the district. Such withdrawal shall be
effective upon the filing with the State Board of Equalization, the
governing body of the district, and the county assessor, of copies of
a resolution of the legislative body of the city, describing the
included portion, and declaring such portion withdrawn. Upon the
withdrawal of any territory of a district, all property acquired for
the district and all unencumbered funds on the date of withdrawal,
including all taxes levied and collected by the district in any year
in which taxes are levied and collected by the district after the
date of withdrawal on property withdrawn from the district, shall be
divided between the city and the remaining district in proportion to
the assessed value of the real property of the territory so withdrawn
and the portion remaining. For the purpose of this article, the
unencumbered funds are the sum of money, uncollected taxes, and other
uncollected accounts belonging to or due such district, in excess of
an amount sufficient to pay all claims and accounts against the
district.

19291. If a portion of the territory embraced in any district has
been detached therefrom prior to the twenty-ninth day of July, 1927,
either by annexation or incorporation proceedings, and the portion of
the territory of such district remaining unannexed or unincorporated
has been dissolved instead of continuing its existence as a lighting
district, and thereafter moneys are paid into the fund of such
district by reason of the collection of delinquent taxes or
otherwise, such portion of the subsequent fund accretions, as was
provided by law at the time of such annexation or incorporation,
shall be paid to the city or cities within which the detached portion
of such district was included. The remainder of such moneys shall be
paid into the road fund of the road district within which the
remaining unannexed or unincorporated portion of such district lay.