SECTIONS 60250-60257 - California Statutes

WATER CODE

SECTION 60250-60257

60250. To the extent that the revenues resulting from water charges
authorized by Section 60245 of this act are inadequate to meet the
obligations and expenses therein set out, the board may cause a tax
to be levied, as herein provided, sufficient to pay the expenses and
charges set out in Section 60245.

60251. 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, and within a reasonable time previous to the time when
the board of supervisors is required by law to fix its tax rate, the
board shall certify to the board of supervisors a statement in
writing containing the following: (a) an estimate of the minimum
amount of money required to be raised by taxation during the fiscal
year for the payment of the principal of and interest on any bonded
debt of the district as it becomes due; (b) a statement that the
entire district was benefited by incurring the bonded indebtedness;
(c) an estimate of the minimum amount of money required to be raised
by taxation during the fiscal year for all other purposes of the
district.

60252. The board shall direct that at the time and in the manner
required by law for the levying of taxes for county purposes, such
board of supervisors shall levy, in addition to such other tax as may
be levied by such board of supervisors, at the rate or rates so
fixed and determined by the board, a tax upon the real property and
improvements thereon, but not on personal property within the
district, and it is made the duty of the officer or body having
authority to levy taxes within each county to levy the tax so
required.

60253. Taxes for the payment of the interest on or principal of any
bonded debt shall be levied on the real property and improvements
thereon, but not on personal property within the district, as
determined by the board in the resolution declaring the necessity to
incur the debt.

60254. Taxes for other purposes of the district shall be levied on
all real property and improvements thereon, but not on personal
property in the district.

60255. It shall be the duty of all county officials charged with
the duty of collecting taxes to collect the taxes provided for herein
in time, form and manner as county taxes are collected, and when
collected pay the same to the district.

60256. All taxes provided for herein shall be a lien on all the
real property and improvements thereon, but not on personal property
within the district, and their collection may be enforced by the same
means as provided for in the enforcement of liens for state and
county taxes.

60257. When mineral rights are assessed separately from other
rights in any parcel of real property no tax shall be levied under
this division upon such mineral rights and any such tax shall be
levied upon such real property exclusive of such mineral rights.