reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 3.5 - Alternative Provisions for the Formation of Improvement Districts and the Issuance of Bonds Therefor › Section 23917.

23917. The treasurer shall establish a separate fund for general obligation bonds of the district for each improvement district to which shall be apportioned money properly belonging to such general obligation bond fund. The money in any separate general obligation bond fund shall be used for the payment of bonds of the district for the particular improvement district and interest thereon and until the bonded indebtedness of the district therefor is discharged shall not be used for any other purpose.
(Added by Stats. 1963, Ch. 580.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23950.

23950. In a district containing an improvement district the board and all of the officers of the district each respectively has all the rights, powers, and privileges as to the improvement district, its land, and the proceedings in relation to the improvement district that each respectively has for the district of which the improvement district is a part, including the right of the district to acquire, own, and hold property.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23951.

23951. The board may also hold property used or acquired in connection with the improvement in the name of the directors and their successors in office as trustees for the improvement district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23952.

23952. The board of a district in which an improvement district exists may allow on terms that may be agreed upon any person to carry water through any conduit for the improvement of which the improvement district was formed and may cancel the right in the event that payments are not made in accordance with the agreed terms.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23953.

23953. The work of improvement provided for in this part and the purchase of all supplies, material, and equipment therefor shall be performed by the district, or in the discretion of the board contracts may be made for the work and material after notice calling for bids, as prescribed by the board.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23954.

23954. The board of the district may in lieu in whole or in part of levying assessments for the operation of improvement district works fix and collect charges for the use of water or for any other service furnished by means of the improvement district works in the same manner and with the same effect as charges are made and collected by districts for the use of water or for services.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23955.

23955. The board of the district may, provide for the maintenance and operation of the works of an improvement district from the funds of the irrigation district, in lieu of levying further improvement district assessments for such purposes.
(Added by Stats. 1945, Ch. 301.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 1 - Improvement District Management › Section 23956.

23956. Notwithstanding any other provision of this code, the board of a district in which an improvement district exists may establish facilities use charges for the use of irrigation facilities in such improvement district and, in establishing such charges, may provide that water shall be furnished or delivered through such facilities only to lands in such improvement district in respect of which such facilities use charges or annual installments thereof, fixed as provided in this section, shall have been paid in advance. Such facilities use charges shall be in amounts equal to the respective amounts of the assessments theretofore levied against the lands in such improvement district for the purpose of providing such facilities. In establishing such charges the board of the district shall provide (a) that payment in full of any such assessment shall constitute payment in advance in full of such facilities use charge; (b) that all facilities use charges not so paid in advance in full shall be payable in annual installments, each such annual installment to be equal in amount to (i) the annual installment of the unpaid assessment theretofore levied against the land in respect of which such charge is payable and due on or before the next succeeding November 20th plus interest thereon at the rate provided in the order levying such assessment plus 10 percent in addition (added for anticipated delinquencies), plus (ii) all delinquent annual installments, if any, of such unpaid assessment together with penalties and interest at said rate on such delinquent installments; and (c) that payment of any annual installment of any such facilities use charge shall constitute payment in full of the annual installment of such unpaid assessment due on or before the next succeeding November 20th and of all delinquent annual installments, if any, of such unpaid assessment. Any proceedings heretofore taken by the board of any district to establish the facilities use charges authorized by this section are hereby confirmed, validated and declared legally effective.
(Added by Stats. 1951, Ch. 137.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23975.

23975. A district may issue improvement district warrants signed by its president and secretary in face amount not exceeding in the aggregate the cost of the improvements exclusive of interest and amounts paid prior to the issuance of these warrants on the assessment levied to pay for the improvement.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23976.

23976. Improvement district warrants shall be made payable in amounts and at the times corresponding substantially to the amounts and times of payment of the installments of the improvement district assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23977.

23977. Improvement district warrants shall bear interest at the rate fixed at the time of the levy of the improvement district assessment, and the interest may be made payable semiannually.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23978.

23978. Coupons for the interest on these warrants may be attached to them.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23979.

23979. Improvement district warrants may be made payable to any of the following:
(a) Bearer.
(b) Persons furnishing work, labor, or material.
(c) The contractor if the work of improvement is to be done under contract.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23980.

23980. Improvement district warrants may be sold by the district for not less than par at either public or private sale.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 2 - Improvement District Warrants › Section 23981.

23981. Any surplus funds and any money held by a district in a sinking or depreciation fund may in the discretion of its board be invested in the warrants of any improvement district within the district.
(Amended by Stats. 1947, Ch. 536.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 3 - Advance Payment of Assessments › Section 24000.

24000. At any time before improvement district warrants are issued, the amount of any improvement district assessment on any land, exclusive of interest and the 10 per cent added for anticipated delinquencies, may be paid in money.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 3 - Advance Payment of Assessments › Section 24001.

24001. Land on which the amount of the improvement district assessment has been paid pursuant to Section 24000 shall not be subject to the annual installments of the assessments levied for the purposes of the improvement, but it shall be and remain liable for any assessments levied for operation and for any supplemental or additional improvement district assessments levied.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 3 - Advance Payment of Assessments › Section 24002.

24002. Any landowner of an improvement district who desires at any time to lessen or remove the lien upon his land of any improvement district assessment may deliver to the district treasurer funds for cancellation of warrants or any other obligation payable out of the assessment.
(Amended by Stats. 1963, Ch. 505.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 3 - Advance Payment of Assessments › Section 24003.

24003. Land upon which the assessment for improvement district warrants, including any interest, or for any other obligation payable out of the assessment, has been paid pursuant to Section 24002 shall not be subject to further assessments levied for the purposes of the improvement, but it shall remain liable for any assessments levied for operation and for any supplemental or additional improvement district assessments levied.
(Repealed and added by Stats. 1963, Ch. 505.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 3 - Advance Payment of Assessments › Section 24004.

24004. The treasurer shall inform the landowner or any authorized person proposing to lessen or remove the lien of an improvement district assessment upon a piece of land of the amount of principal and interest due and to become due on warrants and the amount of any other indebtedness payable out of the improvement district assessment. Upon receipt of funds the treasurer shall take such action as is necessary to clear the specified land of all or the appropriate portion of the lien created by the improvement district assessment.
(Repealed and added by Stats. 1963, Ch. 505.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 4 - Actions and Proceedings › Section 24020.

24020. All acts, proceedings, conclusions, and findings of fact, including the levy of an assessment, by a board of a district concerning an improvement district therein shall be conclusive except in an action or proceeding instituted within six months after the acts, proceedings, conclusions, or findings were had or made.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 4 - Functioning of Improvement Districts › ARTICLE 4 - Actions and Proceedings › Section 24021.

24021. An action to determine the validity of an assessment or of warrants may be brought pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
(Amended by Stats. 1961, Ch. 1541.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 5 - Dissolution of Improvement Districts › Section 24100.

24100. At any time prior to the incurring of any indebtedness or upon the full payment of all indebtedness of an improvement district, the board may by resolution set a time for a hearing on whether or not to dissolve the improvement district or a petition, signed and acknowledged by not less than the number of holders of title to land constituting the improvement district required to sign a petition to form the improvement district, may be filed with the board requesting that the improvement district be dissolved.
(Amended by Stats. 1963, Ch. 18.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 5 - Dissolution of Improvement Districts › Section 24101.

24101. A hearing on dissolution shall be had in the same manner and after the same notice as is required for the formation of an improvement district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS › CHAPTER 5 - Dissolution of Improvement Districts › Section 24102.5.

24102.5. In any case in which the board has by resolution determined that all indebtedness of the improvement district has been paid and the improvement for which the improvement district was formed no longer exists or is no longer operational, the board may order the improvement district dissolved without a hearing.
(Added by Stats. 1975, Ch. 628.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 1 - Creation of Liabilities › Section 24250.

24250. A district may not incur any debt or liability whatever in excess of the express provisions of this division. Any debt or liability so incurred is absolutely void.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 1 - Creation of Liabilities › Section 24251.

24251. For the purposes of formation or for any other of its purposes a district may, before the levying of the first assessment, incur indebtedness in a total amount not to exceed two thousand dollars, ($2,000) or, if the district contains more than 4,000 acres, one-half as many dollars as there are acres of land in the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 1 - Creation of Liabilities › Section 24252.

24252. A district shall have the right to enter into any contract or lease for any property necessary in the judgment of its board for any of the uses or purposes of the district and by the lease or contract to bind the district for the payment of the consideration specified in the lease or contract as may be provided therein.
(Amended by Stats. 1947, Ch. 965.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 1 - Creation of Liabilities › Section 24252.1.

24252.1. A district may enter into any forward contract, or futures contract, or put, call, or swap agreement, or similar procurement method for electricity, natural gas, or coal, or any weather, fuel, or energy risk management contract determined to be in the best interests of the district by the board of directors of the district for any of the uses or purposes of the district and by those contracts or agreements to bind the district for the payment of the consideration specified therein.
(Added by Stats. 2002, Ch. 846, Sec. 1. Effective January 1, 2003.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 1 - Creation of Liabilities › Section 24253.

24253. A district may contract with any state agency to finance any district improvement authorized by this division that is related to the provision of water for human consumption. The terms of the contract shall be consistent with this division. Notwithstanding any other provision in this division, the term of the contract may extend up to 30 years.
(Added by Stats. 2001, Ch. 606, Sec. 10. Effective October 9, 2001.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24270.

24270. On the first Monday in each month the collector shall do all of the following:
(a) Settle with the secretary for all money collected for assessments during the month next preceding.
(b) Pay the money to the treasurer.
(c) File in the district office with the secretary the receipt of the treasurer for the money paid.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24271.

24271. The collector shall be credited in his settlement with both:
(a) The amount due to the district on property he sells to the district for delinquent assessments.
(b) The amount by which any assessment is canceled or modified by order of the board.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24272.

24272. Within six days after he settles with the secretary, the collector shall file in the district office with the secretary a statement under oath, showing:
(a) An account of all his transactions and receipts during the period for which the settlement was made.
(b) Payment to the treasurer of all money collected by him as collector during the period for which the settlement was made except redemption money held for assignees of certificates of sale.
(c) The respective sums of redemption money held by him for assignees of certificates of sale and the names of the persons entitled to receive this money if known to him.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24273.

24273. The treasurer shall not later than the third Monday in each month file in the district office with the secretary a verified written report to the board showing all of the following:
(a) The amount of money in the district treasury at the close of the month next preceding.
(b) The amount of receipts for the month next preceding.
(c) The amount and items of expenditures for the month next preceding.
(Amended by Stats. 1977, Ch. 133.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24274.

24274. The board, on or before its regular monthly meeting in the fourth month of its fiscal year, shall render a verified statement of the financial condition of the district showing particularly all of the following:
(a) Revenues of the next preceding year and their sources: amounts received (cash basis) or amounts received and receivable which increase the equity of the governmental unit (accrual basis).
(b) Expenditures of the next preceding year and their purposes: amounts paid (cash basis) or amounts paid and payable which decrease the equity of the governmental unit (accrual basis).
(c) The accounting method used (cash or accrual basis).
(d) A statement of the accounting method used for the preceding accounting period.
(Amended by Stats. 1985, Ch. 771, Sec. 5.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 1 - General Financial Provisions › ARTICLE 2 - Settlements and Statements › Section 24275.

24275. Notification that the annual financial statement is available for inspection and review shall be made at least once a week for two weeks in a newspaper published in the county in which the principal office of the district is located.
(Repealed and added by Stats. 1985, Ch. 771, Sec. 6.5.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 1 - Deposits Generally › Section 24350.

24350. Any money belonging to a district may be deposited by the officer of the district who has legal custody of the money, in accordance with the general laws governing the deposit of public money.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 1 - Deposits Generally › Section 24351.

24351. Where the deposit of money is insured by the Federal Deposit Insurance Corporation no additional security need be required from the bank for the portion of the district’s deposits so insured.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 1 - Deposits Generally › Section 24352.

24352. Where arrangements have been made by the district with the Reconstruction Finance Corporation for deposit of district funds in the Federal Reserve Bank of the United States, such deposits may be made in that bank or any branch of it without requiring any security or interest.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 2 - Deposits in County Treasury › Section 24370.

24370. The board may draw from time to time from the construction fund and deposit in the county treasury of the office county any money in the construction fund in excess of twenty-five thousand dollars ($25,000).
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 2 - Deposits in County Treasury › Section 24371.

24371. The county treasurer shall receive and receipt for district money deposited with him and place it to the credit of the district, and he shall be responsible upon his official bond for the safe-keeping and disbursing of the money.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 2 - Deposits in County Treasury › Section 24372.

24372. The county treasurer shall pay out district money or any portion of it only to the treasurer of the district and only upon the order of the board signed by the president and attested by the secretary.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 2 - Deposits in County Treasury › Section 24373.

24373. A county treasurer having charge of district money shall report as to it in writing on the second Monday in each month all of the following:
(a) Amount in the county treasury at the close of the month next preceding.
(b) Amounts received in the month next preceding.
(c) Amounts paid out in the month next preceding.
The report shall be verified and filed with the secretary.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 3 - Special Accounts › Section 24390.

24390. The board may by resolution establish special accounts from the general fund when they are convenient for the efficient and economical operation of the district and designate the person or officer to have custody of the several accounts so established.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 3 - Special Accounts › Section 24391.

24391. Special accounts from the general fund shall severally be supplied from the general fund by warrant in the same manner as in the payment of any claim against the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 3 - Special Accounts › Section 24392.

24392. The person in custody of any special account shall make a verified report in writing to the board between the first and tenth of each month showing all of the following for the month next preceding:
(a) Amount of money received by him for the account in his charge.
(b) Amount and items of expenditures from the account.
The report shall be filed with the secretary.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 2 - Deposits › ARTICLE 3 - Special Accounts › Section 24393.

24393. No payment shall be made from any special account except upon the written order of a person designated for the purpose by the board, which order shall indicate the purpose for which and the person to whom payment is to be made.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24475.

24475. The following funds are created to which district money properly belonging shall be apportioned:
(a) Bond principal fund.
(b) Bond interest fund.
(c) Construction fund.
(d) General fund.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24476.

24476. A district may provide for a reserve fund to be used for the payment of the interest or principal of any outstanding bonds. If the estimate referred to in Section 24955 and the order determining the amount of bonds provided for in Section 24962, provide for a revenue bond reserve fund in a specified amount to be set aside out of the proceeds of sale of revenue bonds, then the district may, upon the sale of any bonds payable solely from revenues, create such revenue bond reserve fund and set aside in such fund out of the proceeds of sale of such bonds a sum not exceeding such specified amount, such fund to be maintained from revenues and used and withdrawn solely for the purpose of paying the principal of and interest on such bonds in the event that no other funds are available therefor.
(Amended by Stats. 1955, Ch. 298.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24477.

24477. A district may establish any fund required to comply with the terms of any plan by which any bonds are to be paid.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24478.

24478. To the extent that any fund contains money applicable to a sinking fund provided for in a refunding plan or modification of it, the treasurer shall withdraw the sinking fund money from the fund to the amount and at the times required by the terms of the refunding plan or modification of it and apply the money pursuant to those terms.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24479.

24479. Surplus funds on hand and available for payment into a refunding bond sinking fund may on order of the board be paid into it.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24480.

24480. Any money in a refunding bond sinking fund may be invested in bonds of the United States or of this State.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24481.

24481. Federal and State bonds so purchased with the sinking fund money together with the income from them shall be held as part of the sinking fund until the board determines that it is for the best interests of the district that the bonds or any of them be sold.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24482.

24482. The proceeds from the sale of any bonds in which any part of the sinking fund was invested shall be deposited in the sinking fund.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24483.

24483. The proceeds of the annual assessment shall be paid into the district treasury and be apportioned to the several proper funds.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24484.

24484. The proceeds of limited assessments shall be paid into the district treasury for the purpose for which the assessments were respectively authorized.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24485.

24485. The proceeds from the lease or sale of any property specifically allocated to the payment of warrants shall be placed in a separate fund and shall not be diverted to any other purpose until the warrants are paid in full.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 1 - Funds Generally › Section 24486.

24486. Whenever an object for which money has been specifically provided by district assessment or by bond issue has been accomplished and any money provided therefor remains unexpended, it may be transferred by the board to the general fund and thereafter be available for any district purposes.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24500.

24500. Upon presentation of any matured bond of the district, the treasurer shall pay it from the bond principal fund.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24501.

24501. Upon presentation of any matured interest coupon of any bond of the district, the treasurer shall pay it from the bond interest fund.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24503.

24503. If the principal or interest of any bonds is payable from any special or sinking fund, it shall be payable from that fund.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24504.

24504. If money is not available in the fund designated for the payment of any matured bond or interest coupon, it shall draw interest at the annual adjusted rate established by the Franchise Tax Board, as provided in Section 19269 of the Revenue and Taxation Code, from the date of its presentation for payment until notice is given that funds are available for its payment.
(Amended by Stats. 1985, Ch. 771, Sec. 7.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24504.1.

24504.1. In the case of any district described in Section 20560.1 with respect to construction bonds issued for purposes of financing the works described in that section, if money is not available in the fund designated for the payment of any matured bond or interest coupon of the district payable solely from revenues, it shall draw interest at the rate borne by the bond or interest coupon from the date of its presentation for payment until notice is given that funds are available for its payment.
(Added by Stats. 1983, Ch. 871, Sec. 3.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24505.

24505. A bond presented but not paid shall be stamped and provision made for its payment as in the case of a warrant payable on demand for the payment of which funds are not available on its presentation.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24506.

24506. Whenever there is in any fund of the district money in excess of that required for the purposes of the fund up to the time when any part of the next annual assessment levied or to be levied in the district will become delinquent, the district may purchase with this surplus money or any part of it any of its outstanding bonds not yet due.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2 - Payment and Purchase of Bonds › Section 24507.

24507. Bonds so purchased may be canceled or held as a part of the district assets until the board determines that it is for the best interests of the district that the bonds or any of them be sold. Bonds not resold prior to the date of their maturity shall be canceled.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2.5 - Distribution District Funds › Section 24510.

24510. Payments on behalf of a distribution district shall be made only out of the proceeds and charges for the use of water or other service levied or fixed and collected for the purpose of meeting the requirements of a contract between the distribution district and the United States executed under the federal reclamation laws, and for repayment to the district for expenses necessarily incurred by it in connection with the formation of the distribution district.
(Added by Stats. 1949, Ch. 169.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2.5 - Distribution District Funds › Section 24511.

24511. Distribution district warrants shall be used solely for making payments which may be required to carry out the requirements of a contract between a distribution district and the United States, executed under the provisions of the federal reclamation laws.
(Added by Stats. 1949, Ch. 169.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2.5 - Distribution District Funds › Section 24512.

24512. If the proceeds from any distribution district assessment or charge exceed the amounts necessary for the purpose for which they were levied, the excess may either be held in a proper fund to be used for the operation of the distribution district or be transferred to the general fund of the district to be used as the board deems proper for the benefit of the land in the distribution district.
(Added by Stats. 1949, Ch. 169.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 2.5 - Distribution District Funds › Section 24513.

24513. Receipts from assessments levied and charges fixed in connection with distribution districts shall be deposited in a separate fund for the benefit of the distribution district to be used for meeting any payments which may be required in carrying out the requirements of a contract between a distribution district and the United States, executed under the provisions of the federal reclamation laws.
(Added by Stats. 1949, Ch. 169.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24525.

24525. The cost of improvement district improvements shall be paid only out of the proceeds of an improvement district assessment levied upon and collected from the land in the improvement district for improvement purposes.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24526.

24526. Improvement district warrants shall be paid only out of the proceeds of an improvement district assessment levied upon and collected from the land within the improvement district for improvement purposes.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24527.

24527. Improvement district warrants or their proceeds shall be used solely for making the improvements for which the improvement district was formed and the necessary incidental expenses.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24528.

24528. The cost of the improvement for an improvement district may be paid immediately from either the general fund of the district or from any special or construction fund available, the money advanced to be returned to the fund from which taken upon the collection of assessments for the improvement district or sale of improvement district warrants.
(Amended by Stats. 1947, Ch. 536.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24529.

24529. If the proceeds from any improvement district assessment levied for improvement purposes exceeds the final amount necessary for the purposes for which it was levied, the excess may be held in a special fund to be used for the operation of the works of the improvement district, be transferred to the general fund of the district to be used as the board deems proper for the benefit of the land in the improvement district, or be distributed to the holders of title to land in the improvement district in the proportion that the respective parcels of land contributed to the total collected from the improvement district assessment, the holders of title to be conclusively determined by the district assessment book last equalized at the time the distribution is made, with unknown and fictitiously named owners being disregarded.
(Amended by Stats. 1947, Ch. 536.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 3 - Funds › ARTICLE 3 - Improvement District Funds › Section 24530.

24530. Receipts from assessments levied for the operation of improvement districts and charges in lieu of the assessments, when collected, shall be deposited in a separate fund for the benefit of the improvement district to be used for its operation.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 1 - Payment of Claims › Section 24600.

24600. No claim shall be paid by the treasurer until allowed by the board, and only upon a warrant signed by the president and countersigned by the secretary.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 1 - Payment of Claims › Section 24601.

24601. All claims against any district presented by any officer or employee for mileage, personal expenses, or for money expended by the claimant for the district shall be filed with the board upon a form furnished by the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 1 - Payment of Claims › Section 24602.

24602. Claims set forth in Section 24601 shall be itemized in detail to show:
(a) Date of each expenditure.
(b) Place where the expenditure was made.
(c) Purpose for which any money claimed was expended.
(d) Miles traveled and purposes of trips for which mileage is claimed.
(e) Any other matters the board may require.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 1 - Payment of Claims › Section 24603.

24603. The officer or employee presenting any claim provided for in Section 24601 shall verify it before the secretary, who is authorized to administer oaths for that purpose, or before any person authorized by law to administer oaths.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 1 - Payment of Claims › Section 24604.

24604. The verification shall state in substance all of the following:
(a) The money claimed was actually expended or the mileage stated was actually traveled for the district in pursuance of the duties of the officer or employee presenting the claim.
(b) The claim is presented in good faith and has not been previously paid.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 2 - Warrants Payable at Future Times › Section 24625.

24625. If any contract or lease for the acquisition of property provides for any future payments by the district, warrants may be issued, on order of the board, for the payments, which warrants shall be made payable at the times provided in the contract or lease.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 2 - Warrants Payable at Future Times › Section 24626.

24626. When a particular purpose or emergency assessment has been authorized, warrants in an amount equal to the amount of the assessment may be issued on order of the board to carry out the purpose for which the assessment was authorized. These warrants shall be made payable at the time or times that the board estimates that they can be paid from the proceeds of the assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 2 - Warrants Payable at Future Times › Section 24627.

24627. Any outstanding registered warrants and their accrued interest may be refunded by the issuance of warrants payable at stated times fixed by the board. These warrants may be exchanged for the registered warrants or sold for not less than their par value to provide funds for the payment of the registered warrants or any of them and their accrued interest.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 2 - Warrants Payable at Future Times › Section 24628.

24628. Warrants payable at a future time or times may be issued in consideration of money loaned to the district for the purchase of any of its outstanding bonds or the refinancing or retiring of any outstanding contract. The annual interest payable on these warrants shall be less than the annual interest on the bonds purchased or contract refinanced or retired with the proceeds of the warrants.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 8 - FINANCIAL ORGANIZATION › CHAPTER 4 - Warrants › ARTICLE 2 - Warrants Payable at Future Times › Section 24628.5.

24628.5. Warrants payable at a future time or times may also be issued to obtain funds or property for any lawful purpose of the district.
(Amended by Stats. 1991, Ch. 1226, Sec. 35.)