SECTIONS 72125-72132 - California Statutes

WATER CODE

SECTION 72125-72132

72125. "Public agency," as used in this chapter, means any city,
county, district, other local authority or public body of, or within,
this state.

72126. On or before July 1st of each year, a district by resolution
may authorize public agencies, located wholly or partially within
the boundaries of the district, to pay all or any portion of the
taxes levied by the district for the fiscal year commencing on July
1st of such year. Following the adoption of such resolution, any
public agency located wholly or partially within the boundaries of
the district may, as provided in this chapter, utilize funds derived
from the sale of water or other funds not appropriated to some other
use to pay a district within whose boundaries such public agency is
wholly or partially situated such amounts in avoidance of taxes of
the district as may be determined annually by the governing body of
such public agency. Any such payment shall be credited to the taxable
property of the public agency within the district and shall be
deducted from the amount of taxes which would otherwise be levied by
the district against such property. If any such payment exceeds the
amount of taxes which would otherwise have been levied against such
property, the amount of such excess, with interest, shall be carried
over and applied in reduction of taxes levied on such property during
the ensuing year or years.

72127. On or before the first day of September, in any year the
governing body of a public agency located wholly or partially within
a district may declare its intention to utilize its funds to pay the
whole or a portion of the taxes to be next paid to such district.

72128. All such declarations shall be made by order and resolution
of the governing body of the public agency and shall state that
payment shall be made in cash directly to the district in equal
installments on December 10th in the year of the declaration and on
April 10th in the year next following.

72129. Immediately upon the adoption of such declaration a
certified copy shall be filed by such public agency with the
secretary of the district to whom the taxes would inure, the county
assessor and county auditor of the county wherein the public agency
is situated and the State Board of Equalization.

72130. Upon receipt of a certified copy of such declaration, the
board of directors of the district may reject such declaration
whenever the public agency has, in the preceding five-year period,
declared its intention to utilize its funds in lieu of taxes and has
failed to meet its obligations thereunder in a timely manner.

72131. Upon receipt of a certifed copy of such declaration, the
county assessor, county auditor, or other responsible officer shall
reduce the amount of taxes to be collected within the boundaries of
the public agency for the benefit of the district by the amount which
the public agency has declared its intent to pay, provided, the
board of directors of the district does not notify such officers of
rejection of such declaration pursuant to Section 72130.

72132. A public agency which exercises its right to utilize its
funds in avoidance of taxes shall retain its rights to state, county,
or other public agency reimbursement to the same extent that the
public agency would have enjoyed had the taxes of the district been
carried on the county assessment roll.