reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31665.

31665. Whenever the board by ordinance finds that because of circumstances existing in the district it is just and reasonable that petitions for special rates of taxation be heard and determined, any person having an interest in land may file with the secretary a verified petition alleging all of the following:
(a) His land or a described portion of it was, prior to the acquisition or establishment by the district of any water system or waterworks serving the territory in which the land is situated, irrigated from another system of works than the works of the district.
(b) It has continued ever since to be exclusively so irrigated.
(c) It is entitled to a special rate of taxation.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31666.

31666. The petition shall request that the board determine what percentage of the reqular rates of taxation of the district should be used in levying taxes on the land described in the petition.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31667.

31667. A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of taxation. The money shall be applied to the cost of the publication of the notice and other expenses of the hearing. If there is any balance after the conclusion of the hearing, it shall be returned to the petitioner or divided among the petitioners contributing thereto in proportion to the respective areas described in their petitions.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31668.

31668. The board shall set a time and place for the hearing of a petition for a special rate of taxation or of all the petitions if more than one has been filed and shall give notice of it in a newspaper published in the county wherein the office of the district is situated.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31669.

31669. The notice for a special rate of taxation hearing shall state all of the following:
(a) Petitions have been presented to the board praying for a determination that certain land, which need not be described in the notice, is entitled to a special rate of taxation.
(b) The names of the petitioners.
(c) The time and place set for the hearing.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31670.

31670. The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and relevant evidence offered in support of any petition or in opposition to it and may adjourn the hearing from time to time.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31671.

31671. After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be benefited by the operations of the district in a manner that would justify its taxation at the regular rate of taxation, the board shall reduce the rate of taxation on the land in an ordinance or resolution entered in full upon its minutes.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31672.

31672. The ordinance or resolution shall:
(a) Describe the land entitled to a special rate of taxation or the respective parcels of it if separate parcels are to be assessed.
(b) Fix the percentage of the regular rate of taxation which shall be applied in levying district taxes on the land described or on each parcel of it if various parcels are found to be entitled to different special rates in order that the taxes to be levied on this land will be proportionate with the benefits which it receives or will receive from the operations of the district.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31673.

31673. A certified copy of the ordinance or resolution determining that any land is entitled to a special rate of taxation shall be delivered to the county assessor, and thereafter until notified of a change in the determination, he shall enter the land described in the ordinance or resolution separately on the assessment roll and so designate it and the percentage of the regular rate of taxation to which it is entitled that it may readily be distinguished from other land not entitled to a special rate.
(Amended by Stats. 1967, Ch. 592. Note: The earlier version in Stats. 1949, Ch. 274, remains applicable as prescribed by Stats. 1967, Ch. 592, Sec. 8.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31674.

31674. After a copy of the ordinance or resolution is delivered to the county assessor, the officer charged with the duty of entering on the assessment roll the amount of district taxes on the land shall in making the entry observe and conform to the ordinance or resolution.
(Amended by Stats. 1967, Ch. 592. Note: The earlier version in Stats. 1949, Ch. 274, remains applicable as prescribed by Stats. 1967, Ch. 592, Sec. 8.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 2 - Special Rate › Section 31675.

31675. The determination of the board granting or denying a special rate of taxation as to any land after a hearing pursuant to this article shall not be changed unless the board on petition by a party affected consents to another hearing or on its own motion causes notice to be served on the owner of the land to show cause why the determination should not be changed, in either of which cases another hearing shall be advertised and held as provided in this article.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 1 - General Provisions › ARTICLE 3 - Taxation Within the Kings County Water District › Section 31680.

31680. Within the Kings County Water District, the board may by ordinance provide for the establishment of special rates of taxation, for general fund purposes and for purposes of paying principal and interest upon general obligation bonds, for relatively low water using, nonfarm, heavy manufacturing industries located entirely within the district and upon which the district’s regular rate of taxation may bear unfairly relative to benefits received from the district as compared to other taxpayers in the district. The provisions of Article 2 (commencing with Section 31665) of Chapter 1 of Part 7 of Division 12 of the Water Code shall apply herein, except for Sections 31665 and 31671.
(Added by Stats. 1976, Ch. 454.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31701.

31701. If a district has no revenue or if the revenues of the district are, or in the judgment of the board of directors are likely to be, inadequate to pay the interest on or principal of any bonded debt as it becomes due, or any other expenses or claims against the district, or if there are delinquent and unpaid charges, as defined in subdivision (e), outstanding, the board of directors shall, annually, on or before August 1st, furnish to the board of supervisors and to the auditor of each county, respectively, in writing:
(a) An estimate of the minimum amount of money required to be raised by taxes in the county for the payment of its proportion of the amount required to pay the principal of or interest on any bonded debt of the district or of an improvement district therein as it becomes due.
(b) A description of the improvement district benefited by the purposes of the bonded debt as stated in the resolution declaring the necessity to incur the bonded indebtedness, or, if the whole district was benefited by incurring it, a statement of that fact.
(c) An estimate of the minimum amount of money required to be raised by taxes in the county for the payment of its proportion of the amount required to meet all the charges, claims, expenditures and expenses, other than a bonded debt, of each improvement district created in the county pursuant to this division, together with a description of each such improvement district as determined by resolution of the board.
(d) An estimate of the minimum amount of money required to be raised by taxes in the county for the payment of its proportion of the amount required by the district for other expenses and claims against it.
(e) A statement of those 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 determined by the board to be included therein.
(f) The estimate of the minimum amount of money required to be raised by taxes in the county under subdivisions (c) and (d) 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 or 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.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31701.5.

31701.5. The amount of any charges for water and other services or either included in the statement of delinquent and unpaid charges pursuant to subdivision (e) of Section 31701 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 delinquent and unpaid 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.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31701.6.

31701.6. 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 31701.5 remain delinquent and unpaid for 60 days.
(Added by Stats. 1971, Ch. 1211.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31701.7.

31701.7. 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.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31702.

31702. After the board of directors has furnished the estimates as required in Section 31701, the board of supervisors of each county, annually, at the time and in the manner of levying other county taxes, shall:
(a) Until each bonded debt is fully paid, levy upon the property within the district, or improvement district therein benefited by the bonded debt in the county, and cause to be collected a tax sufficient to pay the county’s proportion of the amount required to pay the principal of and interest on the bonded indebtedness to be known as the “____ County Water District Bond tax.”
(b) Until all charges, claims, expenditures and expenses other than a bonded debt of any improvement district created pursuant to this division have been fully paid, levy within such improvement district and cause to be collected a tax sufficient to pay the county’s proportion of the amount required to pay all said charges, claims, expenditures and expenses of each improvement district to be known as the “____ County Water District Improvement District No. ____ Tax.”
(c) Until all other expenses or claims against the district are fully paid, levy upon all of the property within the district in the county and cause to be collected a tax sufficient to pay the county’s proportion of the amount required to pay all those expenses or claims to be known and as the “____ County Water District General Tax.”
(Amended by Stats. 1961, Ch. 674.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31702.1.

31702.1. The board may, by resolution, elect to fix its own rates of taxation, in which event it shall file certified copies thereof with the auditor, the assessor and the clerk of the board of supervisors of the county in which it is situated, on or before July 1. It shall thereafter continue to fix its own rate of taxation until it has filed with such officers certified copies of a resolution electing to the contrary.
(Added by Stats. 1963, Ch. 894.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31702.2.

31702.2. Following the board’s election, the county auditor shall, before the third Monday of August of each year, transmit to the board a written statement showing the total value of all taxable property in the district, which shall be used by the county for taxation for that year.
(Added by Stats. 1963, Ch. 894.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31702.3.

31702.3. On or before September 1 of each year, the board shall fix the rates of taxation in not to exceed four decimals, which it shall require for each of its purposes for said year, making due allowance for delinquency as fixed by law or by the board, and immediately certify said rates to the county auditor. These acts by the board are a valid assessment of the property and a valid levy of the taxes so fixed.
(Amended by Stats. 1970, Ch. 17.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31702.4.

31702.4. 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 of levy as fixed by the board and the assessed value as found on the assessment roll.
(Amended by Stats. 1970, Ch. 17.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.

31703. Subject to any other limitations in this division contained the taxes shall be levied on property in the district as follows:
(a) The bond tax shall be levied upon the district or improvement district therein benefited by the purposes of the bonded debt, as stated in the resolution declaring the necessity of incurring the bonded debt.
(b) Each improvement district tax shall be levied solely upon the property within the improvement district as described in the resolution of the board creating such improvement district.
(c) The general tax shall be levied upon all the property within the district.
(Amended by Stats. 1955, Ch. 1182.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.1.

31703.1. Upon request of the Mariana Ranchos County Water District, the board of supervisors shall levy the bond tax in proportion to the assessed valuation of the land in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both real and personal, located on the land benefited by the purposes of the bonded debt.
The provisions of this section apply only with respect to bonds issued by the Mariana Ranchos County Water District, in San Bernardino County, after October 1, 1961.
This special provision is necessary because the Mariana Ranchos County Water District is located in a desert area where water primarily benefits only land.
(Added by Stats. 1961, Ch. 1908.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.2.

31703.2. Annually, the Sierra Lakes County Water District, Placer County, may request, and the board of supervisors shall levy a bond tax on land only in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benefited by the purposes of the bonded debt.
This special provision is necessary because of the benefit to undeveloped land within the Sierra Lakes County Water District by the availability of improvements in the area.
(Added by Stats. 1963, Ch. 2045.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.3.

31703.3. Annually, the Circle Oaks County Water District, Napa County, may request, and the board of supervisors shall levy a bond tax on land only in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benefited by the purposes of the bonded debt.
This special provision is necessary because of the benefit to undeveloped land within the Circle Oaks County Water District by the availability of improvements in the area.
(Added by Stats. 1963, Ch. 2045.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.4.

31703.4. Upon request of the Apple Valley Heights County Water District, the board of supervisors shall levy the bond tax and taxes for loans and other indebtedness in proportion to the assessed valuation of the land in the district or improvement district benefited by the purposes of the bonded debt and other indebtedness. The tax levied pursuant to this section constitutes a lien on all property, both real and personal, located on the land benefited by the purposes of the bonded debt.
The provisions of this section apply only with respect to bonds and other indebtedness issued by the Apple Valley Heights County Water District, in San Bernardino County,
This special provision is necessary because the Apple Valley Heights County Water District is located in a desert area where water primarily benefits only land.
(Added by Stats. 1965, Ch. 822.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.5.

31703.5. Annually, the Desert View County Water District, San Bernardino County, may request, and the board of supervisors shall levy a bond tax on land only in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benefited by the purposes of the bonded debt.
This special provision is necessary because the Desert View County Water District is uniquely located in a desert area where water provided by the district primarily benefits only land.
(Added by Stats. 1967, Ch. 734.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.6.

31703.6. Annually, the Pinedale County Water District, Fresno County, may request, and the board of supervisors shall levy, a bond tax on land only in Pinedale County Water District, Improvement District No. 2, benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benefited by the purposes of the bonded debt.
This special provision is necessary because of the special benefit to undeveloped land within the Pinedale County Water District, Improvement District No. 2, from the availability of district improvements in the area.
(Added by Stats. 1967, Ch. 822.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.7.

31703.7. Upon request of the Cucamonga County Water District, the board of supervisors shall levy an improvement district tax on land within any improvement district within Cucamonga County Water District for the purpose of financing improvements in such improvement district. The tax levied pursuant to this section constitutes a lien on all property, both real and personal, located on the land within such an improvement district.
The provisions of this section apply only with respect to taxes levied within an improvement district in the Cucamonga County Water District. This special provision is necessary because of the unique benefits to undeveloped land within the Cucamonga County Water District by the availability of improvements in such improvement districts.
(Added by Stats. 1968, Ch. 441.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.8.

31703.8. Annually, the El Dorado Hills County Water District, El Dorado County, may request, and the board of supervisors shall levy, a bond tax on land only in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benfited by the purposes of the bonded debt.
This special provision is necessary because of the benefit to undeveloped land within the El Dorado Hills County Water District by the availability of improvements in the area.
(Added by Stats. 1971, Ch. 22.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31703.9.

31703.9. Annually, the Juniper Riviera County Water District, San Bernardino County, may request, and the board of supervisors shall levy, any one, or all, bond or other taxes on land only within the district or improvement district benefited by the purposes of the bonded debt and other indebtedness. Such tax, or taxes, levied pursuant to this section constitutes a lien on all taxable property, both real and personal, located on the land benefited by the purposes of the bonded debt or other indebtedness.
This special provision is necessary because the Juniper Riviera County Water District is uniquely located in a desert area where water provided by the district primarily benefits only land.
(Added by Stats. 1976, Ch. 257.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31704.

31704. Taxes levied by the Coachella Valley County Water District for payment of the principal of, or interest on bonded indebtedness, where the proceeds of such bonds were used for the construction and installation of sewer facilities to provide sewer service to an area, including either wholly or in part a community redevelopment project area, shall not be apportioned as authorized by subdivision (b) of Section 33670 of the Health and Safety Code, but shall be allocated solely to the Coachella Valley County Water District.
(Added by Stats. 1976, Ch. 1085.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31706.

31706. All district taxes shall be collected at the same time and in the same manner and form as county taxes and shall be paid to the district for which they were levied and collected.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31707.

31707. Subject to the provisions of Section 31707.1, taxes for the payment of a bonded debt and the interest on it are a lien on all the property benefited thereby as stated in the resolution of the board of directors declaring the necessity to incur the debt.
(Amended by Stats. 1955, Ch. 1295.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31707.1.

31707.1. No bonded debt and no lien therefor is created or exists as to authorized bonds prior to issuance. Upon issuance a debt is created only as to the bonds issued and a lien is created therefor but only upon the property which on the date of bond issuance is then within the district or improvement districts therein benefited by the bonded debt.
(Added by Stats. 1955, Ch. 1295.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31707.5.

31707.5. (a) Taxes for the payment of all charges, claims, expenditures and expenses, other than a bonded debt, of any improvement district created pursuant to this division are a lien on all the property described in the resolution of the board creating such improvement district.
(b) All taxes for purposes other than those specified in Section 31707 or subdivision (a) of this section are a lien on all the property in the district.
(Added by Stats. 1955, Ch. 1182.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31708.

31708. Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
This section shall apply with respect to any district assessing, levying, or collecting its own taxes under Chapter 3 (commencing with Section 31730) as provided for in Section 8 of Chapter 592 of the Statutes of 1967.
(Added by Stats. 1977, Ch. 648.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 2 - Main Tax Procedure › Section 31709.

31709. District taxes whether for the payment of a bonded indebtedness and the interest on it or for other purposes are of the same force and effect as other liens for taxes, and their collection shall be enforced by the same means as provided for the enforcement of liens for state and county taxes.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 3 - Alternative Tax Procedure › ARTICLE 5 - Collections Generally › Section 31805.

31805. All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first day in March of the year in which the tax is levied.
(Added by Stats. 1968, Ch. 89. Applicable, by Sec. 6 of Ch. 89, to districts operating under former Chapter 3 pursuant to Stats. 1967, Ch. 592, Sec. 8. Note: Chapter 3, commencing with Section 31730, was repealed Nov. 8, 1967, by Stats. 1967, Ch. 592.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 7 - TAXES › CHAPTER 3 - Alternative Tax Procedure › ARTICLE 6 - Collection by the Assessor › Section 31822.

31822. If the assessee owns taxable real property in fee in the district, the taxes due upon the possession of, claim to, or right to the possession of land are respectively a lien upon that real property, which lien attaches as of the first day of March in each year. The taxes need not be collected by the assessor if in his opinion the taxable real property is sufficient to secure the payment of the taxes.
(Added by Stats. 1968, Ch. 89. Applicable, by Sec. 6 of Ch. 89, to districts operating under former Chapter 3 pursuant to Stats. 1967, Ch. 592, Sec. 8. Note: Chapter 3, commencing with Section 31730, was repealed Nov. 8, 1967, by Stats. 1967, Ch. 592.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 1 - Exclusion › Section 32200.

32200. Any tract of land included within any district and not substantially and directly benefited by being in the district, or by its continued inclusion therein, may be excluded from the district.
(Amended by Stats. 1965, Ch. 2043.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 2 - Inclusion › Section 32400.

32400. Land not a part of the district whether or not contiguous to it or to other portions added to the district, and consisting of any portion of the county wherein the district was formed or of any municipality therein, or of land in any county contiguous to the county wherein the district was formed or of any municipality therein, may be included within the district.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 3 - Inclusion in Improvement Districts › Section 32550.

32550. Territory within a district may be annexed to an improvement district whether or not contiguous thereto, provided that such territory is not a part of an improvement district constituted for a similar purpose.
(Amended by Stats. 1968, Ch. 425.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 3 - Inclusion in Improvement Districts › Section 32551.

32551. The procedure for such annexation shall be the same as the procedure for annexing land to a district set forth in Chapter 2 (commencing with Section 57075) of Part 4 of Division 3 of Title 5 of the Government Code, without the preliminary proceedings provided in Chapter 5 (commencing with Section 56825) of Part 3 of Division 3 of Title 5.
(Amended by Stats. 1996, Ch. 400, Sec. 6. Effective January 1, 1997.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 3 - Inclusion in Improvement Districts › Section 32552.

32552. If all the owners of land within the territory proposed to be annexed have given their written assent to such annexation, the board may by resolution order such an annexation (a) without notice and hearing by the board, (b) without an election, or (c) without notice and hearing by the board and without an election.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 41.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 3 - Inclusion in Improvement Districts › Section 32553.

32553. After the adoption of a resolution ordering such annexation, or a resolution confirming an order of annexation following an election thereon, the secretary shall file a certified copy thereof with a map of the territory thus annexed with the county assessor and the county tax collector of each county in which such annexed territory is situated and with the State Board of Equalization.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 41.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8 - CHANGES IN ORGANIZATION › CHAPTER 3 - Inclusion in Improvement Districts › Section 32554.

32554. Territory annexed to an improvement district shall be subject to existing bond issues and indebtedness of the improvement district from and after the filing with the county assessor specified in Section 32553.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 41.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8.2 - Coachella Valley Water District › Section 32600.

32600. Unless the context otherwise requires, the definitions set forth in this section govern the construction of this part.
(a) “Board” means the Board of Directors of the Coachella Valley Water District.
(b) “District” means the Coachella Valley Water District.
(c) “New industrial facilities” means industrial facilities for which either of the following applies:
(1) The building permit for that facility is issued on or after January 1, 2010.
(2) If a building permit is not required for that facility, construction for that facility commences on or after January 1, 2010.
(Added by Stats. 2006, Ch. 671, Sec. 1. Effective January 1, 2007.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8.2 - Coachella Valley Water District › Section 32601.

32601. (a) The Legislature hereby finds and declares that the use of potable domestic water for nonpotable uses for cemeteries, parks, highway landscaped areas, new industrial facilities, landscaped common areas of residential developments maintained by a homeowner’s association, and golf course irrigation is a waste and an unreasonable use of the water within the meaning of Section 2 of Article X of the California Constitution, if nonpotable water, including recycled water, is available under all of the following conditions as determined by the board, after notice to any person or local public agency that may be ordered to use nonpotable water or to cease using potable water and a hearing held by the board if requested by the person or local public agency:
(1) The board determines that the source of nonpotable water is of adequate quality for the proposed use and is available for that use. In determining adequate quality, the board shall consider all relevant factors, including, but not limited to, food and employee safety, and level and types of specific constituents in the nonpotable water affecting the use, on a user-by-user basis. In addition, the board shall consider the effect of the use of nonpotable water in lieu of potable water on the generation of hazardous waste and on the quality of wastewater discharges subject to permit.
(2) The board determines that the nonpotable water may be furnished for the proposed use at a reasonable cost to the user. In determining reasonable cost, the board shall consider all relevant factors, including, but not limited to, the present and projected costs of supplying, delivering, and treating potable domestic water for the proposed use and the present and projected costs of supplying and delivering nonpotable water for that use, and finds that the cost of supplying the nonpotable water is comparable to, or less than, the cost of supplying potable domestic water.
(3) The State Department of Public Health determines that the use of nonpotable water from the proposed source will not be detrimental to public health.
(4) The California regional water quality control board determines that the use of nonpotable water from the proposed source will comply with any applicable water quality control plan.
(5) The board determines that the use of nonpotable water for the proposed use will not adversely affect groundwater rights, will not degrade water quality, and is determined not to be injurious to plant life, fish, and wildlife.
(b) In making the determination described in subdivision (a), the board shall consider the impact of the cost and quality of the nonpotable water on each individual user.
(c) The board may require a person or public agency to furnish information that the board determines to be relevant to making the determinations described in subdivision (a).
(Amended by Stats. 2014, Ch. 267, Sec. 2. (AB 1896) Effective January 1, 2015.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8.2 - Coachella Valley Water District › Section 32602.

32602. Notwithstanding any other provision of law, but subject to the other requirements of this part, no person or local public agency shall use water within the district’s service area from any source that is suitable for potable domestic use for nonpotable uses for cemeteries, parks, highway landscaped areas, new industrial facilities, landscaped common areas of residential developments maintained by a homeowner’s association, and golf course irrigation, if the board, in accordance with Section 32601, determines that suitable nonpotable water is available.
(Amended by Stats. 2014, Ch. 267, Sec. 3. (AB 1896) Effective January 1, 2015.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 8.2 - Coachella Valley Water District › Section 32603.

32603. (a) The use of nonpotable water, including recycled water, in accordance with this part is subject to all applicable state regulation.
(b) This part only applies to a use of water within the district’s service area that is not the subject of a determination pursuant to Article 7 (commencing with Section 13550) of Chapter 7 of Division 7.
(c) This part is in addition to, and not a limitation upon, any powers of a public agency or a court to prevent the waste or unreasonable use of water.
(Added by Stats. 2006, Ch. 671, Sec. 1. Effective January 1, 2007.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 1 - General Provisions › Section 33101.

33101. The State and the people thereof have a primary and supreme interest in securing to the inhabitants and property owners within the Coachella Valley and adjacent land in Riverside County the greatest possible use and conservation of, and protection from, the waters naturally flowing into the valley from the surrounding mountainous watershed and the greatest possible use of other waters available to the area, thereby assuring that the greatest productivity of the largest possible area may be accomplished and safely carried on within reasonable limits of economy.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 1 - General Provisions › Section 33102.

33102. Investigation having shown that conditions in the Coachella Valley are peculiar to that valley, it is hereby declared that a general law cannot be made applicable thereto and that this part is therefore necessary for the proper distribution, use, and control of the water available for the valley and the protection of the valley from storm water by the means provided in this part and for elimination of duplication of governmental authority and securing greater economy of administration.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 1 - General Provisions › Section 33103.

33103. The Coachella Valley County Water District was prior to October 19, 1937, formed primarily for irrigation purposes, and the Coachella Valley Storm Water District was prior to October 19, 1937, formed for reclamation and protection purposes.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 1 - General Provisions › Section 33106.

33106. Nothing in this part shall impair or adversely affect any right of any bondholder or creditor of the storm water district or the county water district.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 2 - The Merger › Section 33115.

33115. The Coachella Valley Storm Water District of Riverside County was merged into the Coachella Valley County Water District on October 19, 1937, pursuant to Chapter 469 of the Statutes of 1937.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 2 - The Merger › Section 33116.

33116. The surviving district comprises all land in the county water district at the time of the merger plus inclusions, and less exclusions, of land thereafter made pursuant to law.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 2 - The Merger › Section 33119.

33119. Upon the merger of the two districts the storm water district for all purposes ceased to exist, and the offices of its trustees and officers thereupon terminated.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33135.

33135. Except as in this part expressly provided the surviving district shall be in all respects operated, managed, and governed, its directors and officers shall be elected or appointed, and its revenues shall be raised and expended as provided by law for county water districts generally.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33136.

33136. In addition to the powers in this part conferred, the surviving district has all of the powers and duties of a storm water district as now or hereafter provided in the Storm Water District Act of 1909.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33137.

33137. In addition to the powers in this part conferred the board of directors and officers of the surviving district shall perform all functions of boards of directors and officers of county water districts and of boards of trustees and corresponding officers of storm water districts.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33139.

33139. Notwithstanding anything contained in this part, the surviving district may provide for and carry on the construction, operation, and maintenance of works, improvements, and functions authorized by the Storm Water District Act of 1909 either as authorized in that act or as authorized by this division. The district may raise funds for these purposes in any manner authorized or permitted by either the Storm Water District Act of 1909 or this division, and is specifically authorized to raise funds by special assessment on benefited land in proportion to the benefits derived by the benefited lands pursuant to Section 53753 of the Government Code, or by adopting fees and charges pursuant to Section 6 of Article XIII D of the California Constitution.
(Amended by Stats. 2013, Ch. 119, Sec. 1. (SB 171) Effective January 1, 2014.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33140.

33140. All actions and proceedings pending by or against the storm water district at the time of the merger may be prosecuted to final judgment for or against the storm water district, or the surviving district may be substituted as a party.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33142.

33142. All actions and proceedings commenced after the merger either on account of affairs of the storm water district or affairs of the county water district shall be prosecuted by or against the surviving district.
(Added by Stats. 1949, Ch. 274.)
2023 California Code › Water Code - WAT › DIVISION 12 - COUNTY WATER DISTRICTS › PART 9 - COACHELLA MERGER › CHAPTER 3 - Operation of Surviving District › Section 33143.

33143. All outstanding bonded and other indebtedness of the storm water district and of the county water district at the time of the merger has been assumed by the surviving district and all bondholders and creditors of the two districts may enforce their rights against the surviving district in like manner as might have been done against the storm water district or the county water district if the two districts had not been merged.
(Added by Stats. 1949, Ch. 274.)