reglab/housing_qa huggingface dataset:
CA Water Code § 72030 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 8 - FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS|CHAPTER 4 - Advance of Funds|Section 72030.

72030.  The board may advance general funds of the district to accomplish the purposes of an improvement district formed pursuant to this part.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72031 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 8 - FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS|CHAPTER 4 - Advance of Funds|Section 72031.

72031.  The board may provide that the district shall be repaid for any advance of funds, with interest at a rate not to exceed the interest value of money to the district, from the taxes levied exclusively upon the taxable property in the improvement district.(Amended by Stats. 1969, Ch. 708.)
CA Water Code § 72090 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72090.

72090.  A district may cause taxes to be levied, in the manner provided in this part, for the purpose of paying any obligation of the district, including its formation expenses and any warrants issued therefor. The amount of this levy shall not exceed the amount permitted by any maximum property tax rate limitation in the Revenue and Taxation Code, provided, however, that if no tax was levied by the district in either the 1971–1972 or 1972–1973 fiscal year and the district incurred expenses in such years, which expenses were paid from revenues other than taxes, then the maximum levy shall not exceed fifty cents ($0.50) per one hundred dollars ($100) of assessed valuation per year.(Amended by Stats. 1974, Ch. 830.)
CA Water Code § 72090.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72090.5.

72090.5.  A district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.(Added by Stats. 1991, Ch. 70, Sec. 15.)
CA Water Code § 72091 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72091.

72091.  If the revenues of the district, or of any improvement district therein, are or in the judgment of the board will probably be inadequate for any cause to pay the principal of or interest on any bonded debt of the district, or any improvement district thereof, as it becomes due and also the amounts set forth in Section 71616, the board shall cause a tax to be levied, as provided in this part, sufficient to provide for such deficit and to pay the amount of such principal and interest that will become due before the proceeds of a tax levied at the next general tax levy will be available.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72092 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72092.

72092.  If, in the opinion of the board of a municipal water district, the corporate area of which has been included in or annexed to a metropolitan water district as a unit, the revenues of the municipal water district will be inadequate for any cause to pay the operating expense of such district, to provide for repairs and depreciation of works owned or operated by it, and to meet all of its obligations the board shall provide for the levy and collection of a tax, in the manner provided in this part, sufficient to raise the amount of money determined by the board to be necessary for the purpose of paying the operating expenses of such district, providing for repairs and depreciation of works owned or operated by it, and meeting all of its obligations.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72093 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72093.

72093.  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. These acts by the board are a valid assessment of the property and a valid levy of the taxes so fixed. The amount of this levy shall not exceed the amounts permitted by any maximum property tax rate limitation in the Revenue and Taxation Code, provided, however, that if no tax was levied by the district for either the 1971–1972 of the 1972–1973 fiscal year, and the district incurred expenses in such years, which expenses were paid from revenues other than taxes, then the maximum levy shall not exceed fifty cents ($0.50) per one hundred dollars ($100) of assessed valuation per year.(Amended by Stats. 1974, Ch. 830.)
CA Water Code § 72094 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72094.

72094.  On or before September 1, the board shall certify to the board of supervisors and county auditor the tax rate or rates fixed for the district and shall furnish a statement of any delinquent and unpaid charges for water and other services, or either, requested in writing by the owner of the property that remain delinquent and unpaid for 60 days or more on July 1st.(Amended by Stats. 1983, Ch. 564, Sec. 7.)
CA Water Code § 72095 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72095.

72095.  The county auditor shall compute and enter in the county assessment roll the respective sums to be paid as a district tax on the property in the district, using the rate or rates of levy as fixed by the board and the assessed value as found on the assessment roll for the property subject to the particular tax.(Repealed and added by Stats. 1970, Ch. 17.)
CA Water Code § 72096 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72096.

72096.  Taxes for the payment of the interest on or principal of any bonded debt shall be levied on the property within the district, or improvement district therein, that is benefited by the bonded debt, as determined by the board in the resolution declaring the necessity to incur the debt. Taxes for other purposes of the district shall be levied on all property in the district or portion thereof subject to the particular tax.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72096.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72096.5.

72096.5.  Notwithstanding any other provisions of law, a mobilehome which occupies a rental space and is not permanently attached to the land is not property subject to ad valorem property taxes for debt service of the district or of any improvement district therein.(Added by Stats. 1983, Ch. 109, Sec. 1.)
CA Water Code § 72097 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72097.

72097.  All county officers charged with the duty of collecting taxes shall collect district taxes at the same time and in the same form and manner as county taxes are collected, and shall pay the collected district taxes to the district.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72098 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72098.

72098.  Taxes for the payment of a bonded debt and the interest thereon shall be a lien on all the property benefited thereby as stated in the resolution of the board declaring the necessity to incur the debt. All taxes for other purposes of the district shall be a lien on all the property in the district subject to the particular tax.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72099 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72099.

72099.  Liens for district taxes, whether for payment of a bonded indebtedness and the interest thereon or for other purposes, shall be of the same force and effect as other liens for taxes, and their collection may be enforced by the same means as provided for the enforcement of liens for state and county taxes.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72100 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72100.

72100.  The amount of any charges for water and other services or either included in the statement of delinquent and unpaid charges pursuant to subdivision (c) of Section 72094 shall be added to and become a part of the annual taxes next levied upon the property upon which the water for which the charges are unpaid was used and upon the property subject to the charges for any other district services and shall constitute a lien on that property as of the same time and in the same manner as does the tax lien securing such annual taxes. All laws applicable to the levy, collection and enforcement of municipal ad valorem taxes shall be applicable to such charges, except that if any real property to which such lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed by this section shall not attach to such real property and the charges relating to such property shall be transferred to the unsecured roll for collection. The county shall deduct from the charges collected an amount sufficient to compensate the county for costs incurred in collecting such delinquent and unpaid charges. The amount of such compensation shall be fixed by agreement between the board of supervisors and the district’s board of directors.(Amended by Stats. 1973, Ch. 861.)
CA Water Code § 72101 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72101.

72101.  A district shall notify the holder of title to land whenever delinquent and unpaid charges for water and other services or either which could become a lien on such property pursuant to Section 72100 remain delinquent and unpaid for 60 days.(Added by Stats. 1971, Ch. 1211.)
CA Water Code § 72102 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 1 - Taxes Generally|Section 72102.

72102.  In case any charges for water or other services, or either, remain unpaid the amount of the unpaid charges may in the discretion of the district be secured at any time by filing for record in the office of the county recorder of any county, a certificate specifying the amount of such charges and the name and address of the person liable therefor.From the time of recordation of the certificate, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards, and before the lien expires, acquired by him. The lien has the force, priority, and effect of a judgment lien and shall continue for 10 years from the date of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of such filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.(Added by Stats. 1979, Ch. 335.)
CA Water Code § 72110 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 2 - Apportionment of Taxes in Multicounty Districts and Improvement Districts|Section 72110.

72110.  If a district contains lands situated in more than one county, the duties imposed upon the board of supervisors and county officers by Chapter 1 (commencing with Section 72090) of this part shall be performed by the board of supervisors and county officers of each affected county.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72111 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 2 - Apportionment of Taxes in Multicounty Districts and Improvement Districts|Section 72111.

72111.  In a district containing lands situated in more than one county, the auditor of each affected county shall immediately after equalization and not later than the 15th day of August of each year, prepare and deliver to the secretary of the district, or such other officer thereof as may be designated by the board, a certificate showing the assessed valuation of all property within the district lying within the county. Thereafter, the board shall make the certification and statement, and issue the directions, as required by Sections 72094 and 72095. After collection of taxes by the proper county officers at the rate specified, such officers shall pay the moneys received therefrom to the district.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72112 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 2 - Apportionment of Taxes in Multicounty Districts and Improvement Districts|Section 72112.

72112.  Whenever an improvement district within a municipal water district is itself located in two or more counties, the method and procedure for the apportionment of district taxes between counties shall apply to such improvement district.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72125 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72125.

72125.  “Public agency,” as used in this chapter, means any city, county, district, other local authority or public body of, or within, this state.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72126 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72126.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72127 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72127.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72128 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72128.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72129 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72129.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72130 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72130.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72131 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72131.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72132 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 3 - Payments by Public Agencies in Lieu of Taxes|Section 72132.

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.(Added by Stats. 1971, Ch. 550.)
CA Water Code § 72280 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72280.

72280.  If, prior to the effective date of the formation of a municipal water district, any territory included therein is annexed to a metropolitan water district organized under the Metropolitan Water District Act, the governing body of the municipal water district, within 90 days after the effective date of the formation of such district, may adopt an ordinance which:(a) Recites that the territory has been annexed to the metropolitan water district.(b) Refers to the applicable statutes and to the date and place of the filing of the certificate or certificates evidencing such annexation.(c) Describes the territory.(d) Determines and declares that the territory is excluded from the municipal water district.Such ordinance shall be effective immediately upon its adoption.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72281 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72281.

72281.  The board or the secretary of the municipal water district shall file a certified copy of the ordinance adopted pursuant to Section 72280 with the Secretary of State.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72282 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72282.

72282.  Upon receipt of the certified copy of the ordinance, the Secretary of State shall, within 10 days, issue his certificate reciting the passage of the ordinance and the exclusion of the area from the municipal water district.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72283 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72283.

72283.  A copy of the Secretary of State’s certificate shall be transmitted to and filed with the county clerk of the county in which the municipal water district is situated if the district is situated in a single county, or shall be submitted to and filed with the secretary if the district contains lands situated in more than one county.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72284 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72284.

72284.  From and after the date of the Secretary of State’s certificate, the area described therein is excluded from, and no longer forms a part of, the municipal water district.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72285 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 10 - CHANGES IN ORGANIZATION|CHAPTER 3 - Automatic Exclusion of Cities|Section 72285.

72285.  The taxable property within the excluded area shall remain subject to any taxes theretofore levied by the municipal water district and shall continue to be taxable by the municipal water district for the purpose of paying the bonded or other indebtedness of the municipal water district, if any, outstanding or contracted for at the time of such exclusion and until such bonded or other indebtedness is satisfied, to the same extent that such property would be taxable for such purpose if the exclusion had not occurred.(Added by Stats. 1963, Ch. 156.)
CA Water Code § 72730 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 11 - CHANGES IN ORGANIZATION OF IMPROVEMENT DISTRICTS|CHAPTER 2 - Dissolution of Improvement Districts|Section 72730.

72730.  Notwithstanding the provisions of Section 72738, whenever the board deems it necessary for any improvement district formed pursuant to this division to be dissolved, it shall by resolution declare its intention to dissolve the improvement district.As used in this chapter, “improvement district” includes an uninhabited improvement district formed pursuant to Chapter 4 (commencing with Section 71920) of Part 7 of this division.(Amended by Stats. 1963, Ch. 1151.)