SECTIONS 75480-75481.5 - California Statutes

WATER CODE

SECTION 75480-75481.5

75480. (a) The North San Joaquin Water Conservation District, in
addition to its other powers, may levy assessments as provided in
this chapter.
(b) "District," for the purposes of this chapter, means the North
San Joaquin Water Conservation District.
(c) "Collected water" and "water that is collected," for the
purposes of this chapter, means the net acre-feet of water caused to
be deposited onto land by the district. In determining the amount of
collected water, both the amount of water entering the water system
and the amount of water leaving the water system, having not been
applied, shall be measured. The amount of water that leaves the
system, having not been applied, shall be subtracted from the amount
of water that enters the system. The difference shall be reduced by
the amount of water lost due to evaporation and further reduced for
water subject to export from the district. The sum difference is the
amount of collected water.
(d) "Applied," for the purposes of this chapter, means that the
water has been used for irrigation, recharge, in lieu of flooding,
deposited into an area for storage, or held in an area for
percolation purposes.
(e) "System," for the purposes of this chapter, means all of the
physical apparatus owned, operated, or maintained by the district for
the purpose of moving or holding water.

75480.5. (a) The North San Joaquin Water Conservation District may
fix and collect assessments upon taxable land within the district on
which surface water or groundwater is applied or delivered.
Assessments may not be imposed on dry pastureland or other
agricultural land on which neither groundwater nor surface water is
applied or delivered.
(b) The maximum amount of the assessments levied by the district
shall be determined on a year-by-year basis, dependent on the amount
of water that is collected by the district during the previous year,
consistent with this section. The district shall determine the amount
of collected water.
(c) The revenue obtained from the assessments shall be used for
the purposes of groundwater recharge, the delivery of surface water,
and any related expenses incurred by the district. The district may,
by resolution of the board, fix and collect assessments sufficient to
meet and pay the estimated expenses and obligations authorized by
this subdivision, including a reasonable reserve for contingencies.
No assessment may be imposed on any parcel that exceeds the
reasonable cost of the proportional special benefit conferred on that
parcel.
(d) The assessments shall be fixed by the district on or before
the 31st day of July in accordance with subdivisions (e) and (f).
(e) (1) During the years 2003, 2004, 2005, and 2006, the district
may assess no more than one dollar ($1) per acre or portion of an
acre, unless the district has collected 5,000 acre-feet or more of
water, during the previous year.
(2) If the district has collected at least 5,000 acre-feet, but
less than 8,000 acre-feet, of water during the previous year, then
the district may assess up to two dollars ($2) per acre or portion of
an acre.
(3) If the district has collected at least 8,000 acre-feet, but
less than 10,000 acre-feet, of water during the previous year, then
the district may assess up to three dollars ($3) per acre or portion
of an acre.
(4) If the district has collected at least 10,000 acre-feet, but
less than 12,000 acre-feet, of water during the previous year, the
district may assess up to four dollars ($4) per acre or portion of an
acre.
(5) If the district has collected 12,000 acre-feet or more of
water during the previous year, the district may assess up to five
dollars ($5) per acre or portion of an acre. The district may not
assess more than five dollars ($5) per acre, or portion of an acre,
of taxable land within the district on which surface water or
groundwater is applied or delivered.
(f) (1) For the year 2007, and each subsequent year, if the
district has collected at least 3,000 acre-feet, but less than 5,000
acre-feet, of water during the previous year, then the district may
assess up to one dollar ($1) per acre or portion of an acre.
(2) If the district has collected at least 5,000 acre-feet, but
less than 8,000 acre-feet, of water during the previous year, then
the district may assess up to two dollars ($2) per acre or portion of
an acre.
(3) If the district has collected at least 8,000 acre-feet, but
less than 10,000 acre-feet, of water during the previous year, then
the district may assess up to three dollars ($3) per acre or portion
of an acre.
(4) If the district has collected at least 10,000 acre-feet, but
less than 12,000 acre-feet, of water during the previous year, the
district may assess up to four dollars ($4) per acre or portion of an
acre.
(5) If the district has collected 12,000 acre-feet or more of
water during the previous year, the district may assess up to five
dollars ($5) per acre or portion of an acre. The district may not
assess more than five dollars ($5) per acre, or portion of an acre,
of taxable land within the district on which surface water or
groundwater is applied or delivered.
(g) The board, in levying the charges, may establish the dates of
delinquency and may impose penalties for delinquency not exceeding 10
percent of the amount of the assessment and may, in addition,
collect interest at the rate of 8 percent per annum from the date of
delinquency on all delinquent assessments. The district may sue for
the recovery of unpaid assessments.
(h) Any assessment levied pursuant to this chapter shall be
imposed consistent with Article XIII C and Article XIII D of the
California Constitution and the Proposition 218 Omnibus
Implementation Act (Chapter 38 of the Statutes of 1997), and any
amendments thereto.

75481. (a) The district may, by resolution of the board, provide a
procedure for and collect the assessments by way of the tax bills of
the county in which the district is located. The assessments shall
appear as a separate item on the tax bill, shall be collected at the
same time and in the same manner as county ad valorem property taxes
are collected, and shall be subject to the same procedures, including
sale in case of default, as are provided for those taxes.
(b) The district shall, on or before August l of each year,
certify to the county auditor the assessments to be collected. The
county may deduct from the revenue so collected for the district, an
appropriate amount for the billing and collection services provided
to the district.

75481.5. Any assessments erroneously made by reason of inadvertence
or clerical mistake may be refunded upon order of the board at any
time after payment.