reglab/housing_qa huggingface dataset:
CA Water Code § 72072.7 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.7.

72072.7.  Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows:(a) Any service supplier who fails to remit any tax imposed by this article within 30 days after receipt of written notice from the board of such failure shall pay a penalty of 10 percent of the amount of the tax.(b) If the board determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalty stated in subdivision (a).(c) In addition to the penalties imposed in this section, any service supplier who fails to remit any tax imposed by this part, shall pay interest at the rate of 1 percent per month, or fraction thereof, on the amount of the tax exclusive of penalties, from the date on which the remittance first became delinquent until paid.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72072.8 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.8.

72072.8.  Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user:(a) Any service user who fails to pay any tax imposed by this article within 90 days of the date of receipt of notice of the amount of tax due from the service supplier shall pay a penalty of 10 percent of the amount of the unpaid tax.(b) In addition to the penalty imposed in this section, any service user who fails to pay any tax imposed by this article, shall pay interest at the rate of 6 percent per annum, exclusive of penalties, from the date on which the remittance first became delinquent until paid, and a collection charge of five dollars ($5) for each delinquent account.(c) The penalties, interest, and collection charges imposed by this section shall not be billed or collected by the service supplier, but shall be determined and collected by the board.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72072.9 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.9.

72072.9.  Any tax required to be paid by a service user under the provisions of this article shall be deemed a debt owed by the service user to the district. Any tax collected from a service user which has not been remitted to the board shall be deemed a debt owed to the district by the person required to collect and remit such tax. Nothing in this article shall impose any obligation upon a service supplier to take any legal action to enforce the collection of the utility users tax imposed by this article. Amounts uncollected by a service supplier shall be referred to the board for collection.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72072.10 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.10.

72072.10.  The board shall enforce the provisions of this article and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this article. The board shall not prescribe, adopt or enforce any rule or regulation which has the effect, directly or indirectly, of altering the terms and conditions of service of a service supplier serving the general public. Rules and regulations prescribed and adopted by the board shall not be inconsistent with procedures established from time to time by a service supplier serving the general public for the purpose of billing, collecting and accounting for charges in the conduct of its business.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72072.11 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.11.

72072.11.  Whenever the amount of any tax has been overpaid or paid more than once or had been erroneously or illegally collected or received by the board, it may be refunded, provided that a claim therefor in writing is filed with the board within two years of the date of payment.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72072.12 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 6 - Powers Utility Tax|Section 72072.12.

72072.12.  Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the board that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.(Added by Stats. 1975, Ch. 291.)
CA Water Code § 72073 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 7 - Determination of and Alternative Methods of Payment of Debt Service and Costs of Maintenance and Operation|Section 72073.

72073.  The board annually shall cause to be prepared a written report stating the reasons for and conclusions of the board upon the following, together with any additional information deemed by the board to be relevant to such conclusions:(a) The amount of the total debt service payable by the district for the following fiscal year on any bonded indebtedness incurred pursuant to this chapter, and the estimated maintenance and operation costs of the improvements for such fiscal year.(b) The amount of such total debt service and maintenance and operation costs proposed to be raised in each of the improvement districts established under the provisions of this chapter, in accordance with the estimated benefits to be received by the landowners, water users, and inhabitants of each such improvement district during the following fiscal year.(c) The projected retail water sales within each such improvement district for the following fiscal year, stated by volume and anticipated revenue.Such report shall be mailed at least 20 days before the hearing provided for in Section 72074 to (1) each retail water purveyor with a service area wholly or partly within the district, and (2) any other interested party having made written request therefor at least 20 days before such hearing.(Repealed and added by Stats. 1975, Ch. 291.)
CA Water Code § 72074 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 7 - Determination of and Alternative Methods of Payment of Debt Service and Costs of Maintenance and Operation|Section 72074.

72074.  Annually, prior to approving the annual budget for the district, the board of directors shall hold a public hearing for the purpose of considering the report made pursuant to this article, and to determine the amount of debt service and maintenance and operation costs to be raised in each of the improvement districts established hereby and the method of payment of such amount in each such improvement district.(Repealed and added by Stats. 1975, Ch. 291.)
CA Water Code § 72075 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 7 - Determination of and Alternative Methods of Payment of Debt Service and Costs of Maintenance and Operation|Section 72075.

72075.  Notice of the hearing to be held pursuant to Section 72074 shall be given by publishing a copy, pursuant to Section 6066 of the Government Code, at least 15 days prior to the time fixed for the hearing in a newspaper of general circulation within the district, if there is a newspaper of such circulation within the district. Such notice also shall be given by posting a copy in three public places within each of the improvement districts established under this chapter for at least two weeks before the time fixed for the hearing.The notice of such hearing shall state the following:(a) The time and place for the hearing by the board.(b) The amount of such debt service and maintenance and operation costs proposed to be raised in each improvement district established by this chapter.(c) That an ad valorem tax will be levied in each improvement district in an amount sufficient to pay the bond debt service and maintenance and operation costs required for the following fiscal year by each improvement district, to the extent that alternative methods of payment are not available for such purpose under the provisions of this chapter.(d) That at such time and place any person interested will be heard on the questions of such amount of debt service and maintenance and operation costs and the availability of such alternative methods of payment.(Repealed and added by Stats. 1975, Ch. 291.)
CA Water Code § 72076 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 7 - Determination of and Alternative Methods of Payment of Debt Service and Costs of Maintenance and Operation|Section 72076.

72076.  At the conclusion of the hearing, the board shall, by resolution, determine the following:(a) The amount of the total debt service on any bond indebtedness incurred pursuant to this chapter and the amount of the maintenance and operation costs to be paid by each improvement district established hereunder, in accordance with the estimated benefits to be received by the landowners, water users, and inhabitants of each such improvement district.(b) The method of payment of such debt service and maintenance and operation costs in each such improvement district.(Repealed and added by Stats. 1975, Ch. 291.)
CA Water Code § 72077 (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 6 - Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District|ARTICLE 7 - Determination of and Alternative Methods of Payment of Debt Service and Costs of Maintenance and Operation|Section 72077.

72077.  The amount of such debt service and maintenance and operation costs to be raised in each improvement district established under this chapter shall be paid by an ad valorem tax, to the extent that such payment is not paid by one or more of the following alternative methods:(a) Payment of funds to the district from water revenues or other income of the retail water purveyors within each such improvement district pursuant to a contract therefor, which shall constitute a lien upon such revenues and income. Notwithstanding the foregoing, such payment shall not be used unless and until a declaration of a majority of purveyors, stating their intention to use a specified amount of water service revenues or other income as such an alternative method of payment is filed with the board and there is shown to the satisfaction of the board that the financial condition of such purveyor reasonably will assure such payment. Such payment shall be made to the district on or before the date on which it would have received funds if it levied an ad valorem tax in lieu of such alternative method of payment.If any such purveyor fails to make any or all of such payment, the amount of such delinquency, plus a penalty of 8 percent per annum, shall be paid by such defaulting purveyor through appropriate proceedings brought by the district.(b) Collection of the utility tax pursuant to Sections 72072 to 72072.12, inclusive.(c) Water standby or availability charges in any such improvement district fixed pursuant to Article 2 (commencing with Section 71630) of Chapter 2 of Part 5 of this division.(d) Water revenues of the district derived from sales of water within each such improvement district pursuant to Article 1 (commencing with Section 71610) of Chapter 2 of Part 5 of this division.The board shall not use any of such alternative methods of payment if a written protest against such use is filed with the board, prior to the conclusion of the hearing held pursuant to this chapter, by the retail water purveyors within each such improvement district providing the majority of retail water service within such improvement district by volume and number of services.Notwithstanding the foregoing, if such a written protest is filed, the board may nonetheless use any such alternative means of payment, other than that specified in subdivision (a), upon the affirmative vote of four directors.(Repealed and added by Stats. 1975, Ch. 291.)
CA Water Code § 72140 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 1 - General Provisions|Section 72140.

72140.  This chapter shall be known and may be cited as the Chino Basin Production Assessment Law.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72140.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 1 - General Provisions|Section 72140.1.

72140.1.  As used in this chapter:(a) “Annual” or “year” means a calendar year unless the context indicates a contrary meaning.(b) “Assessing district” means any Chino Basin district which levies a production assessment under this chapter.(c) “Board” means the board of directors of the primary district.(d) “Chino Basin” means the groundwater basin situated within the Counties of Los Angeles, Riverside, and San Bernardino and which is described in the complaint for general adjudication of water rights in the matter of Chino Basin Municipal Water District v. City of Chino, et al., San Bernardino Superior Court No. 164327, filed January 2, 1975.(e) “Chino Basin districts” means the primary district, the Western Municipal Water District of Riverside County, and the Pomona Valley Municipal Water District, the boundaries of each of which incorporate land overlying, in part, the Chino Basin.(f) “Fiscal year” means the period July 1 through June 30, following.(g) “Groundwater” means water beneath the surface of the ground and within the zone of saturation.(h) “Minimal pumper” means any person whose total production from the Chino Basin does not exceed 10 acre-feet per year.(i) “Person” means any public agency or public corporation, or any private corporation, firm, partnership, limited liability company, individual, or group of individuals, excluding the State of California and its agencies.(j) “Primary district” means the Chino Basin Municipal Water District, which overlies a majority of the Chino Basin.(k) “Production” or “produce” means the extraction of groundwater by pumping or any other method, except for gravity flow tunnels which intercept the subsurface flow of defined streams.(l) “Producer” means any person who produces groundwater within the Chino Basin, excluding minimal pumpers.(m) “Secretary” means the secretary of the primary district.(n) “Supplemental water” means water from the State Water Resources Development System.(o) “Water producing facility” means any device or method, mechanical or otherwise, for the production of groundwater within the Chino Basin.(p) “Annual report” means the report required of each producer pursuant to Section 72143.(Amended by Stats. 1994, Ch. 1010, Sec. 227. Effective January 1, 1995.)
CA Water Code § 72140.2 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 1 - General Provisions|Section 72140.2.

72140.2.  The powers conferred by this chapter are in addition to, and not in place of, any other powers conferred upon the Chino Basin districts. Production assessments levied pursuant to this chapter shall be deemed necessary to further the activities of the Chino Basin districts in the protection of the ground water supplies of the Chino Basin for the public health, safety, and welfare. Production assessments are authorized to be levied upon the production of ground water from the Chino Basin for the benefit of all members of the public who rely directly or indirectly upon such ground water supplies.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72141 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 2 - Assessment|Section 72141.

72141.  To accomplish the purposes of this chapter, the primary district shall cause a production assessment or assessments to be levied each year at a uniform annual rate of two dollars ($2) per acre-foot of production from the Chino Basin, or in such lesser amount as may be determined pursuant to Section 72142. The authorized purposes for such production assessments are as follows:(a) To purchase supplemental water to be used in the aid of studies and investigations authorized under subdivision (b), provided that the total expenditures for such purpose from all production assessments levied pursuant to this chapter shall not exceed the sum of four hundred thousand dollars ($400,000).(b) To pay the costs and expenses incurred during or after the 1974–75 fiscal year for studies and investigations, including systems analysis, to develop a management plan for the water resources of the Chino Basin, including studies and investigations incident to actions and proceedings authorized under subdivision (c).(c) To pay costs and expenses incurred during or after the 1974–75 fiscal year for actions and proceedings authorized by the primary district under Sections 71751 and 71757 and related to the development and implementation of such water management plan for the Chino Basin.(d) To pay costs and expenses incurred during or after the 1974–75 fiscal year for the administration of this chapter, including advisory committee expenses, and to pay or reimburse costs and expenses of the Chino Basin districts incurred for the administration of this chapter.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72142 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 3 - Levy of Assessment|Section 72142.

72142.  On or before 60 days after the effective date of this chapter, and on or before the third Wednesday in April of each year after 1975, the board shall adopt a budget and by resolution levy such two-dollar ($2)-per-acre-foot assessment, unless the board determines that the purposes of this chapter can be accomplished with a lesser assessment, in which case the board may, by resolution, levy such lesser assessment. Such assessment shall be applicable to all production within the Chino Basin during the fiscal year in which such assessment is levied.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72142.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 3 - Levy of Assessment|Section 72142.1.

72142.1.  Immediately after adopting its resolution levying the assessment, which levy shall thereupon be effective as to all production from the Chino Basin within the primary district, the board shall notify and direct the other Chino Basin districts to levy similar assessments on production from the Chino Basin within each Chino Basin district at an identical rate. The boards of directors of each Chino Basin district other than the primary district shall on or before 30 days after receipt of such notice levy such assessment against all production from the Chino Basin within its boundaries within 30 days after the final date for receipt of annual reports and the payments of assessments, all net assessment proceeds collected by any Chino Basin district, less all costs of administration and collection, shall be delivered to the primary district.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72142.2 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 3 - Levy of Assessment|Section 72142.2.

72142.2.  After the levy of a production assessment pursuant to this chapter the Chino Basin districts shall give notice thereof to all affected producers within the Chino Basin, within each of their respective boundaries, which notice shall state the rate of each assessment and shall require filing of the annual report of each affected producer, together with payment of the assessment, by the deadline specified in Section 72143. The notice may be sent by postal card or by other first-class mail with postage prepaid by the assessing district.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72142.3 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 3 - Levy of Assessment|Section 72142.3.

72142.3.  Payment of the assessment shall accompany the filing of the annual report.(Added by Stats. 1975, Ch. 165.)
CA Water Code § 72142.4 (2021)
2021 California Code|Water Code - WAT|DIVISION 20 - MUNICIPAL WATER DISTRICTS|PART 9 - TAXES|CHAPTER 4 - Chino Basin Production Assessments|ARTICLE 3 - Levy of Assessment|Section 72142.4.

72142.4.  If any producer after having been given notice as required by Section 72142.2 fails to pay a production assessment when due, such producer shall become liable to the assessing district for interest at the rate of 1 percent per month on the delinquent amount of the assessment.(Added by Stats. 1975, Ch. 165.)