reglab/statecodes huggingface dataset:
2023 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(Repealed and added by Stats. 1975, Ch. 291.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72080.

72080. Proceedings to exclude territory from an improvement district, formed pursuant to this division, may be initiated by the board upon its own motion, or shall be initiated by the board upon receipt of a petition for exclusion signed by not less than 10 percent of the voters of the area proposed to be excluded, which states reasons such exclusion will be beneficial to the district or the improvement district or the territory to be excluded.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72081.

72081. Upon adoption of a motion to initiate exclusion proceedings or upon receipt of a petition for exclusion, the board shall adopt a resolution of intention to exclude which shall state:
(a) The method by which the exclusion proceedings were initiated; by motion of the board or by petition of voters.
(b) That taxes for carrying out the purpose of an improvement district formed pursuant to Part 8 (commencing with Section 72000) will not be levied upon taxable property in the excluded territory following such exclusion.
(c) That taxes for the payment of principal and interest on any outstanding bonds of an improvement district will not be levied upon taxable property in the excluded territory following such exclusion, or, at the option of the board, that taxes for the payment of principal and interest on any outstanding bonds of an improvement district will continue to be levied upon taxable property in the excluded territory following such exclusion.
(d) That following such exclusion, the taxable property in the territory remaining in the improvement district shall continue to be levied upon and taxed to provide funds for the purposes of the improvement district.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72082.

72082. The resolution of intention to exclude shall also state that a map showing the exterior boundaries of the proposed territory to be excluded, with relation to the territory remaining in the improvement district, is on file with the secretary and is available for inspection by any person or persons interested. The map shall govern for all details as to the extent of the proposed exclusion.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72083.

72083. The resolution of intention shall also state:
(a) The time and place for a hearing by the board on the questions of the proposed exclusion and the effect of such exclusion upon the district, the improvement district and the territory to be excluded.
(b) That at such time and place any person interested, including all persons owning property in the district or in the improvement district, will be heard.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72084.

72084. Notice of the hearing shall be given by publishing a copy of the resolution of intention to exclude, pursuant to Section 6066 of the Government Code, prior to the time fixed for the hearing in a newspaper circulated in the municipal water district, if there is a newspaper circulated in the district. Such notice shall also be given by posting a copy of the resolution of intention to exclude in three public places within the affected improvement district for at least two weeks before the time fixed for the hearing.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72085.

72085. At the time and place so fixed in the resolution of intention to exclude, or at any time or place to which the hearing is adjourned, the board shall proceed with the hearing.
At the hearing any person interested, including any person owning property in the district, or in the improvement district may appear and present any matters material to the questions set forth in the resolution of intention to exclude.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72086.

72086. At the conclusion of the hearing, the board shall by resolution determine whether it is necessary or desirable to exclude the territory. If so, the resolution shall also state:
(a) The reasons why such exclusion is necessary or desirable.
(b) That the exterior boundaries of the improvement district following such exclusion are set forth on a map on file with the secretary, which map shall govern all details as to the extent of the then existing improvement district.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72088.

72088. After the exclusion of territory from the improvement district pursuant to this division, all taxes levied for the carrying out of the improvement district’s purpose shall be levied exclusively upon the taxable property in the improvement district as then constituted, except that taxes shall continue to be levied upon the taxable property in the territory excluded for the payment of principal and interest on any outstanding bonds of the improvement district, if the board so determines in the resolution of exclusion.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72089.

72089. A copy of the resolution of exclusion shall be published pursuant to Section 6066 of the Government Code in a newspaper printed and published in the district, if there is a newspaper printed and published in the district. A copy of the resolution shall also be posted in three public places within the improvement district for at least two weeks.
The resolution of exclusion shall not be effective until the 31st day after completion of the publication and posting.
This section shall not apply if the board has received the written consent of the owners of all the territory to be excluded therefrom. The written consent shall include the terms and conditions of exclusion, if any.
(Added by Stats. 1978, Ch. 404.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 8.5 - EXCLUSION OF TERRITORY FROM IMPROVEMENT DISTRICTS › Section 72089.5.

72089.5. Any action or proceeding in which the validity of the exclusion of territory from the improvement district or of any of the proceedings in relation thereto is contested, questioned, or denied shall be commenced within three months from the effective date of the resolution of exclusion; otherwise, the exclusion and all proceedings in relation thereto shall be held to be valid and in every respect legal and incontestable.
(Added by Stats. 1978, Ch. 404.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 4 - Reports › Section 72143.

72143. On or before 120 days after the effective date of this chapter, and on or before the last day of July of each year after 1975, each producer within the Chino Basin shall furnish the assessing district with an annual report of production for the preceding fiscal year, on a form to be prescribed by the board. On or before 150 days after the effective date of this chapter, and on or before the last day of August of each year after 1975, each Chino Basin district shall deliver a copy of such annual reports to the primary district.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 4 - Reports › Section 72143.1.

72143.1. If any producer subject to production assessments, after having been given notice as required by Section 72142.2, fails to file an annual report on production, such producer shall, in addition to the liability for interest provided in Section 72142.4, become liable to the assessing district for a penalty of two dollars ($2) per acre-foot produced during the fiscal year subject to such report.
If the board of the assessing district has probable cause to believe that the production by any producer is unreported or, if reported, is substantially in excess of that disclosed by the annual report of such producer, such board shall cause an investigation and report to be made concerning such production. Such board shall determine and fix the correct amount of production for any such producer, not to exceed the maximum production capacity of such producer’s water producing facilities; provided, however, where a water measuring device is permanently attached thereto, the record of production as disclosed by such water measuring device shall be presumed to be accurate, and the burden shall be upon such board to establish to the contrary.
After such determination has been made by such board, a written notice thereof shall be mailed to the producer by such assessing district at his address as shown by the primary district’s records. Any such determination made by such board shall be conclusive on the producer, and production assessments based thereon, together with interest and penalties, shall be payable immediately, unless such producer shall file with such board within 10 days after the mailing of such notice a written protest setting forth the ground or grounds for protesting the amount of production so determined or the production assessment, interest, and penalties so levied thereon. Upon the filing of such protest, such board shall hold a hearing at which time the total amount of production and the production assessment thereon shall be determined, and the interest and penalties fixed, which action shall be conclusive if based upon substantial evidence. A notice of such hearing shall be mailed to the protestant at least 10 days before the date fixed for the hearing. Notice of the determination by such board shall be mailed to each protestant. Such producer shall have 20 days from the date of mailing of such notice to pay the production assessment, interest, and penalties so fixed by such board. Within 30 days after the conclusion of the proceedings under this section, such assessing district shall deliver a copy of the notice of the determination to the primary district.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 5 - Advisory Committee › Section 72144.

72144. The board shall appoint an advisory committee representative of the various categories of water use and institutional concern, including each city which is a producer, each water district whose boundaries include lands within the Chino Basin, and representatives of water companies and industrial and agricultural interests.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 5 - Advisory Committee › Section 72144.1.

72144.1. The advisory committee shall organize, elect officers, and adopt reasonable rules for conduct of its affairs; provided, that all meetings of the committee shall be conducted in compliance with Chapter 9 (commencing with Section 54950) of Part 1, Division 2, Title 5 of the Government Code.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 5 - Advisory Committee › Section 72144.2.

72144.2. The advisory committee shall review all proposed studies, programs, and expenditures of proceeds of production assessments under this chapter and shall advise and consult with the board in the administration of this chapter.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 6 - Remedies › Section 72145.

72145. Any assessing district may bring a suit in the court having jurisdiction against any producer for the collection of any delinquent production assessments, interest, or penalties. The court having jurisdiction of the suit may, in addition award interest, costs, and attorney’s fees on any judgment.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 9 - TAXES › CHAPTER 4 - Chino Basin Production Assessments › ARTICLE 7 - Termination › Section 72146.

72146. The assessment authority conferred pursuant to this chapter shall not extend beyond fiscal year 1976–77 production, and the power to collect production assessments shall cease and terminate after exhaustion of all remedies of the assessing districts as to such 1976–77 production. Nothing in this section shall preclude the commitment or expenditure of assessment proceeds remaining after the termination of such assessment authority.
(Added by Stats. 1975, Ch. 165.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 10 - CHANGES IN ORGANIZATION › CHAPTER 1 - Exclusion › ARTICLE 1 - In General › Section 72150.

72150. Territory included within a district may be excluded from the district. When any part of the corporate area of a city is included in the territory proposed to be excluded from the district, the entire corporate area of the city, or part thereof, then included within the district shall be included in the territory proposed to be excluded from the district except that when the boundaries of the corporate area of a city are also within a metropolitan water district, a portion of such city may be excluded from a district if at the conclusion of the exclusion proceedings such portion of the city will still remain within the boundaries of such metropolitan water district.
(Amended by Stats. 1965, Ch. 132.)
2023 California Code › Water Code - WAT › DIVISION 20 - MUNICIPAL WATER DISTRICTS › PART 10 - CHANGES IN ORGANIZATION › CHAPTER 1 - Exclusion › ARTICLE 1 - In General › Section 72151.

72151. The territory proposed to be excluded may consist of one or more parcels which need not be contiguous to each other and may consist of parcels situated in more than one county if the district contains such parcels.
(Added by Stats. 1963, Ch. 156.)