SECTIONS 31665-31675 - California Statutes

WATER CODE

SECTION 31665-31675

31665. Whenever the board by ordinance finds that because of
circumstances existing in the district it is just and reasonable that
petitions for special rates of taxation be heard and determined, any
person having an interest in land may file with the secretary a
verified petition alleging all of the following:
(a) His land or a described portion of it was, prior to the
acquisition or establishment by the district of any water system or
waterworks serving the territory in which the land is situated,
irrigated from another system of works than the works of the
district.
(b) It has continued ever since to be exclusively so irrigated.
(c) It is entitled to a special rate of taxation.

31666. The petition shall request that the board determine what
percentage of the reqular rates of taxation of the district should be
used in levying taxes on the land described in the petition.

31667. A fee of ten dollars ($10) shall be paid to the secretary
before the filing of each petition for a special rate of taxation.
The money shall be applied to the cost of the publication of the
notice and other expenses of the hearing. If there is any balance
after the conclusion of the hearing, it shall be returned to the
petitioner or divided among the petitioners contributing thereto in
proportion to the respective areas described in their petitions.

31668. The board shall set a time and place for the hearing of a
petition for a special rate of taxation or of all the petitions if
more than one has been filed and shall give notice of it in a
newspaper published in the county wherein the office of the district
is situated.

31669. The notice for a special rate of taxation hearing shall
state all of the following:
(a) Petitions have been presented to the board praying for a
determination that certain land, which need not be described in the
notice, is entitled to a special rate of taxation.
(b) The names of the petitioners.
(c) The time and place set for the hearing.

31670. The board shall meet at the time and place set for the
hearing and proceed in the order it deems proper to hear the
petitions and shall hear all competent and relevant evidence offered
in support of any petition or in opposition to it and may adjourn the
hearing from time to time.

31671. After the conclusion of the hearing, if the board finds that
any of the land described in any petition has been irrigated as
alleged and is not and will not be benefited by the operations of the
district in a manner that would justify its taxation at the regular
rate of taxation, the board shall reduce the rate of taxation on the
land in an ordinance or resolution entered in full upon its minutes.

31672. The ordinance or resolution shall:
(a) Describe the land entitled to a special rate of taxation or
the respective parcels of it if separate parcels are to be assessed.
(b) Fix the percentage of the regular rate of taxation which shall
be applied in levying district taxes on the land described or on
each parcel of it if various parcels are found to be entitled to
different special rates in order that the taxes to be levied on this
land will be proportionate with the benefits which it receives or
will receive from the operations of the district.

31673. A certified copy of the ordinance or resolution determining
that any land is entitled to a special rate of taxation shall be
delivered to the county assessor, and thereafter until notified of a
change in the determination, he shall enter the land described in the
ordinance or resolution separately on the assessment roll and so
designate it and the percentage of the regular rate of taxation to
which it is entitled that it may readily be distinguished from other
land not entitled to a special rate.

31674. After a copy of the ordinance or resolution is delivered to
the county assessor, the officer charged with the duty of entering on
the assessment roll the amount of district taxes on the land shall
in making the entry observe and conform to the ordinance or
resolution.

31675. The determination of the board granting or denying a special
rate of taxation as to any land after a hearing pursuant to this
article shall not be changed unless the board on petition by a party
affected consents to another hearing or on its own motion causes
notice to be served on the owner of the land to show cause why the
determination should not be changed, in either of which cases another
hearing shall be advertised and held as provided in this article.