reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 6 - Alternative Provisions for Government of Special Improvement Districts › Section 75165.9.

75165.9. Each trustee shall receive an amount to be fixed by the board of trustees for each day’s actual attendance at the meetings of the trustees and actual and necessary expenses incurred while engaged in official business under an order of the board of trustees. No trustee shall, however, receive more than twenty-five dollars ($25) for each meeting attended, nor more than twenty-five dollars ($25) in any calendar month for attendance of meetings. The secretary may but need not be one of the trustees or may be the secretary of the district or any other person.
(Added by Stats. 1965, Ch. 1651.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 6 - Alternative Provisions for Government of Special Improvement Districts › Section 75166.

75166. The salary of the secretary and the amount of the bond to be given for the faithful performance of his duties shall be fixed by the board of trustees.
(Added by Stats. 1965, Ch. 1651.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 6 - Alternative Provisions for Government of Special Improvement Districts › Section 75166.1.

75166.1. The board of trustees shall meet regularly at least once each month at a time and place to be fixed by resolution of the trustees.
(Added by Stats. 1965, Ch. 1651.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 6 - Alternative Provisions for Government of Special Improvement Districts › Section 75166.2.

75166.2. Except as otherwise provided in this article, all provisions of this division relating to biennial elections, vacancies, oaths, bonds, terms of office, appointments of sole nominees without elections, meetings and changes in boundaries of divisions which are applicable to the board of directors of the district are applicable to the board of trustees of the special improvement district, except that any vacancies on the board of trustees shall be filled by appointment of the board of directors of the district. Each trustee must be a registered voter and a holder of title, or evidence of title, of land in the special improvment district, and of the division which he represents.
(Added by Stats. 1965, Ch. 1651.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 6 - Alternative Provisions for Government of Special Improvement Districts › Section 75166.3.

75166.3. The board of trustees of any special improvement district, the lands within which are obligated to repay a loan or loans from the United States under any loan repayment contract made between the district and the United States pursuant to Article 3 (commencing with Section 74610) of Chapter 5 of Part 5, shall be charged with the responsibility of performing or causing the performance of all obligations of the district and of the special improvement district under such contract. If, in the opinion of the board of directors, the board of trustees fails to adequately maintain and operate the waterworks facilities of the special improvement district constructed pursuant to such contract, or otherwise fails to perform or cause the performance of the obligations under such contract, the board of directors shall give the board of trustees written notice specifying the respect in which the board of trustees has failed, and in the event the board of trustees fails to cure such default within a reasonable time fixed in the notice following the giving of such notice, the board of directors may, upon giving at leasty thirty (30) days’ written notice to the board of trustees, take over the care, operation and maintenance of such waterworks and thereafter care for and operate and maintain the same and perform or cause the performance of such obligations.
(Added by Stats. 1965, Ch. 1651.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.

75168. The board may from time to time order the transfer of funds to a special improvement district for the benefit of such special improvement district, from any available funds of the district. Any funds so transferred may be used for the payment of any expenses of such special improvement district as set forth in the notice of election.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.1.

75168.1. Prior to the transfer of any funds authorized by Section 75168, the board shall call an election pursuant to Chapter 3 (commencing with Section 75390) of Part 8 of this division for the purpose of submitting to the voters of the special improvement district the question of incurring an indebtedness and levying a special assessment in the amount of the funds to be transferred for the purpose of repaying such funds.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.2.

75168.2. The notice of election shall specify the amount of money proposed to be transferred by the district and the purpose or purposes for which it is intended to be used, and it may state that the assessment shall be levied in two, three, four, or not to exceed five successive annual installments and specify the amount of the installment to be levied in each year and the maximum rate of interest to be charged, if any, not to exceed 6 percent.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.3.

75168.3. At the election the ballot shall contain the words, “Transfer—Yes,” or “Transfer—No,” or words equivalent thereto.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.4.

75168.4. If a majority of the votes cast are “Transfer—Yes,” the board shall at the time of the annual estimate under Chapter 1 (commencing with Section 75350) of Part 8 of this division, include in the estimate the amount voted, or if the notice of election has provided for levying the special assessment in annual installments, the board shall, at the time of the annual estimate in each of the years specified in the notice include in the estimate the amount of the installment required to be raised in that year.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.5.

75168.5. The special assessment shall be levied as generally provided in Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of Part 8 of this division and when collected shall be paid to the treasurer for repayment to the district.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 2 - Special Improvement Districts › ARTICLE 7 - Transfer of District Funds › Section 75168.6.

75168.6. If the provisions of Section 74056 are complied with in the formation of a district or if the provisions of Section 75151 have been complied with as to such special improvement district, special assessments may be levied upon all real property within the special improvement district in the manner provided in this chapter for the levy of special assessments upon land only. In such case, the resolution of the board and the notice of election shall each contain a statement that the special assessment will be levied upon all real property within the special improvement district.
(Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75170.

75170. As an additional and alternative method of creating improvement districts of parts of the area within districts two-thirds of the holders of title or evidence of title of any tract or contiguous tracts of land, situated within any district, susceptible of conservation of water, or capable of development separate and apart from the main project or the development of the water resources of the entire district, may petition the board to form an improvement district within the district for the purpose of conserving and developing the water resources of such improvement district and for the levying of assessments to pay the costs thereof.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75171.

75171. Said formation petition shall contain a statement of the plan of the proposed improvement, a description of the boundaries of the proposed improvement district, and the names of the owners of all lands within the improvement district, with their last known addresses, and a description of the lands owned thereby. The petition shall be signed and acknowledged by the requisite number of landowners.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75172.

75172. The formation petition, and all proceedings in reference thereto, and the lands affected thereby, shall be designated by number, and the description of the parcels of land shall be according to the last duly equalized assessment book of the county assessor.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75173.

75173. Upon receipt of the formation petition the board shall cause a survey to be made of the proposed improvement and if it is found that the plan of improvement is feasible, the board shall cause to be prepared plans and specifications of the improvement and an estimate of the cost thereof, together with a statement and assessment of the amount of such costs apportioned to each tract of land in the improvement district, as such tracts of land are shown upon the last equalized assessment book of the county assessor, according to the benefits that will accrue to each of such tracts of land, respectively, by reason of the expenditures of such sums of money for the improvements.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75174.

75174. The board constitutes a board of assessment commissioners to levy and apportion such assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 1 - Initiation of Proceedings › Section 75175.

75175. The formation petition, plans, specifications, estimate, and statement and assessment shall be filed in the office of the district and shall be subject to the inspection of all parties interested.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75190.

75190. After the filing of the plans, specifications, estimate, and statement and assessment, the board shall give notice of a hearing upon the formation petition and whether a special assessment shall be levied upon the lands within the improvement district for the purpose of raising money to pay for the improvements, as set forth in the petition, plans, specifications, and statement and assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75191.

75191. Notice of the hearing shall be given by posting a notice thereof in three public places within the proposed improvement district, by publishing the notice once a week for two weeks in some newspaper published in the county in which the office of the district is situtated, and by mailing a copy thereof to the last known address of all the owners of lands in the improvement district, as such addresses appear in the formation petition.
The notice shall be posted and mailed not less than 20 days prior to the date set for the hearing.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75192.

75192. At the hearing the board shall hear such objections to the formation petition, to the formation of the improvement district and its boundaries, to the plans, specifications, and estimates, and to the proposed assessment and the apportionment thereof as may come before it, and shall make such changes in reference thereto as it may consider proper.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75193.

75193. The board may exclude any part or portion of the lands described in the formation petition from the improvement district, and may include additional lands.
If any additional lands are included in the proposed improvement district, the hearing of the petition shall be continued and the owners of the added lands shall be given not less than 20 days’ personal notice of the addition of such lands to the improvement district.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75194.

75194. If more than one-third of the holders of title or evidence of title of lands within the proposed improvement district object, at the hearing, to the formation of the improvement district and the levy of the proposed assessment, the board shall deny the petition and no further proceeding shall be had thereon.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75195.

75195. At the conclusion of the hearing, if the board determines that the improvement district should be formed and assessments levied to pay the costs of the proposed improvement, it shall make a final order approving the formation petition, the improvement district assessment, and the apportionment thereof.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 2 - Hearing and Formation › Section 75196.

75196. The order shall be entered in the minutes of the board and a copy thereof shall be recorded in the office of the county recorder of each county in which any of the lands of the improvement district are located.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 3 - Assessment and Warrants › Section 75210.

75210. The improvement district assessment shall include a sum that equals interest on any deferred payments at a rate not to exceed 8 percent per year, and 10 percent additional for anticipated delinquencies.
(Amended by Stats. 1975, Ch. 130.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 3 - Assessment and Warrants › Section 75211.

75211. The improvement district assessment may be made payable in not to exceed 10 annual installments and the board shall, at the time of the levy of the annual assessments of the district, if any, add to the amount of the annual assessment levied upon the lands within the improvement district, such amount for which they may be liable by reason of the levying of the improvement district assessment, and if the annual district assessment is made payable in two installments, the improvement district assessment or installment thereof shall likewise be made payable in two installments.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 3 - Assessment and Warrants › Section 75212.

75212. The improvement district assessment, or any installment thereof, shall be and remain a lien on the lands in the same manner as, and shall be a part of, the annual district assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 3 - Assessment and Warrants › Section 75213.

75213. The district shall issue warrants for the amount of the improvement district assessment, which warrants shall be made payable in amounts and at the times corresponding substantially to the payment of the installments of the improvement district assessment and shall bear interest at such rate of interest as may have been fixed on the levy of the improvement district assessment. Such warrants shall be payable only out of funds derived from the levy and collection of the improvement district assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 3 - Assessment and Warrants › Section 75214.

75214. If the improvement district assessment is insufficient to pay in full the cost of the improvements or pay the warrants issued for such improvements, an additional and supplemental assessment shall be made and levied upon all of the lands in the improvement district sufficient to pay such cost or warrants in full, and the procedure followed in making such additional and supplemental levy of assessment shall be substantially the same as the levy of the original assessment, but without the necessity of a petition.
If the proceeds from such additional and supplemental assessment exceeds the final amount necessary to pay such cost or warrants in full, the land paying such assessment shall be entitled to a credit of such excess amount upon the next succeeding district annual assessment levied upon such land.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 4 - Powers and Duties of the Board › Section 75230.

75230. The board and all other officers of the district shall have all the rights, powers, and privileges concerning an improvement district formed pursuant to this chapter, the lands thereof, and the proceedings provided for in this chapter, as the board has concerning the district, including the right of the district to condemn lands and to acquire, own, and hold property within the improvement district.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 7 - IMPROVEMENT DISTRICTS › CHAPTER 3 - Benefit Assessment Improvement Districts › ARTICLE 4 - Powers and Duties of the Board › Section 75231.

75231. The work of improvement for which the improvement district is formed, and the purchase of all necessary supplies, material, and equipment therefor, shall be performed and done by the district or, in the discretion of the board, bids may be received for such work and material; provided, however, that the cost thereof shall be paid only out of the improvement district assessment levied.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75350.

75350. As used in this part:
(a) “Ensuing fiscal year” means the fiscal year in which the board is required to furnish the annual estimate, as provided in this chapter.
(b) “Following fiscal year” means the fiscal year which next follows the ensuing fiscal year.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75351.

75351. The board shall, on or before the 10th day of July of each fiscal year, furnish the board of supervisors and the auditor of each affected county, an estimate in writing of the amount of money needed for the purposes of the district for the ensuing fiscal year, for any reserve funds necessary for the first six months of the following fiscal year, and to provide for the prompt payment, when due, of principal and interest on bonds.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75352.

75352. The amount in the annual estimate shall be sufficient to raise a sum of money which shall be sufficient to pay all of the following:
(a) The incidental expenses of the district.
(b) The costs of the work of spreading and sinking waters which the board deems advisable to be done during the ensuing fiscal year.
(c) The estimated costs of repairs to and maintenance of any property or works of the district.
(d) The amount of any indebtedness (other than bonded debt) of the district currently due or to become due in the ensuing fiscal year.
(e) The amount deemed necessary by the board for reserve funds to meet the costs and expenses of the district during the first six months of the following fiscal year.
(f) The estimated amount necessary for the payment of the costs of any action or proceeding which may be taken by the district, including the cost of employment of attorneys and engineers.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75353.

75353. If bonds have been voted and sold by the district, the board shall include in the annual estimate an amount which, together with any moneys available therefor in the bond fund, shall be at least sufficient to pay all bond principal and interest coming due during the ensuing fiscal year and also during that part of the following fiscal year before the proceeds of an assessment tax levied at the time for making the general tax levy in such following fiscal year can be made available for the payment thereof, and such estimate each year shall include an amount clearly sufficient to provide for the payment of principal of and interest on bonds of the district as the same become due.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75354.

75354. If bonds have been voted but not sold, and the board expects to sell such bonds prior to the end of the ensuing fiscal year, there shall be included in the annual estimate an amount estimated to be sufficient to provide for the payment of all principal and interest of such unsold bonds which the board believes will come due during the ensuing fiscal year and also during that part of the following fiscal year before the proceeds of an assessment tax levied at the time for making the general tax levy in such following fiscal year can be made available for the payment thereof.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75355.

75355. If the district has voted a special assessment as provided in Chapter 3 (commencing with Section 75390) of this part, the board shall include in the annual estimate the amount of the installment of the special assessment to be levied each year.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75356.

75356. The annual estimate may also include such an amount as the board deems advisable to expend in the acquisition or construction of settling basins, wells, dams, reservoirs, and other works for the storing, spreading, and sinking of waters, together with canals, ditches, conduits, and necessary rights-of-way for use of all such works.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75357.

75357. Except as provided in Section 75358, the assessment levied during any year pursuant to this chapter shall not exceed two and one-half mills ($0.0025) on each one hundred cents ($1) of the assessed value of the lands within the district, according to the last assessment rolls; provided, that the assessment levied during any year pursuant to this chapter shall not exceed five mills ($0.005) on each one hundred cents ($1) of the assessed value of the lands within the district, according to the last assessment rolls, in any district in which such limitation is approved by the voters of the district at an election held within the district at which a majority of the voters voting on the proposition approve such limitation. Such election may be called by the board and consolidated with any other election held within the district, and the manner of holding and conducting the election shall be in accordance with the general laws of the state relative to elections at which propositions are submitted and voted upon. This limitation shall not apply to a special assessment levied pursuant to Chapter 3 (commencing with Section 75390) of this part or assessments for the payment of the principal and interest on bonds.
(Amended by Stats. 1974, Ch. 33.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75358.

75358. If the proceeds of bonds voted for the acquisition of properties for, or the construction of, any works or projects of the district are insufficient to pay the cost of such properties, works, or projects, then, in addition to the assessments mentioned in Section 75357, an assessment may be levied not to exceed one mill ($0.001) on each one hundred cents ($1) of the assessed value of lands within the district for not to exceed five fiscal years, for the payment of the remaining cost of such properties, works, or projects; provided, however, that no district shall levy more than one such special one mill ($0.001) assessment at any one time.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 1 - Annual Estimate › Section 75359.

75359. When a district is in more than one county, the total annual estimate shall be divided by the board in proportion to the value of the land of the district in each county. This value shall be determined from the equalized values of the last assessment rolls of such counties, as revised by the boards of supervisors. When such division of the estimate has been made, the board shall furnish the board of supervisors and auditor of each affected county a written statement of the part of the estimate apportioned to that county.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75370.

75370. The board of supervisors of each affected county shall, annually, at the time of levying county taxes, levy an assessment tax to be known as the “____ (name of district) water conservation district assessment,” sufficient to raise the amount (except the amount required to pay principal and interest of bonds) reported to it by the board, and shall also levy an assessment tax to be known as the “____ (name of district) water conservation district bond fund assessment,” sufficient to raise the amount for bond service reported to it by the board.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75371.

75371. The board of supervisors of each affected county shall determine the rate of each of the assessments referred to in Section 75370 by deducting 15 percent for anticipated delinquencies from the total assessed value of the land in the district within the county, as it appears on the assessment roll of the county, and then dividing the sum reported by the board, as required to be raised in the county, by the remainder of such total assessed value. If a fraction of a cent occurs on a valuation of one hundred dollars ($100), it shall be taken as a full cent.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75372.

75372. The assessment tax levied to pay bond principal and interest, when collected, shall be paid into the bond fund of the district and shall be used only for the payment of principal and interest of the bonds of the district and for no other purpose until such principal and interest have been fully paid.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75373.

75373. If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created therein are payable from assessments levied upon all real property within the district or improvement district, as the case may be, annual assessments for the purposes provided in Chapter 1 (commencing with Section 75350) of this part shall be upon all real property within the district and shall be levied in the manner generally provided in Chapter 1 and this chapter for the levy of assessments upon land only; except that all references to “land” therein, including such references in Sections 75357 and 75358, shall be deemed to refer to “real property.”
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75374.

75374. The assessments levied pursuant to this chapter shall be computed and entered on the assessment roll by the county auditor, and if the board of supervisors fails to levy the assessments the county auditor shall do so. Such assessments shall be collected at the same time and in the same manner as state and county taxes and when collected shall be paid into the county treasury for the use of the district.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 2 - Levy of Assessments › Section 75375.

75375. The provisions of the Revenue and Taxation Code, prescribing the manner of levying and collecting assessments and the duties of the several county officers with respect thereto, are, so far as they are applicable and not in conflict with the specific provisions of this division, hereby adopted and made a part hereof. Such officers shall be liable upon their several official bonds for the faithful discharge of the duties imposed upon them by this division.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75390.

75390. The board may at any time call an election and submit to the qualified electors of the district the question whether a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes of this division.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75391.

75391. The election shall be called upon the notice prescribed in, and shall be held and the result thereof determined and declared in all respects in conformity with, the provisions of Chapter 4 (commencing with Section 74090) of Part 2 of this division.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75392.

75392. The notice of election shall specify the amount of money proposed to be raised and the purpose or purposes for which it is intended to be used, and it may state that the assessment shall be levied in two, three, four, or not to exceed 40 annual installments and specify the amount of the installment to be levied in each year.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75394.

75394. If a majority of the votes cast are “Assessment—Yes,” the board shall at the time of the annual estimate under Chapter 1 (commencing with Section 75350) of this part, include in the estimate the amount voted, or if the notice of election has provided for levying the special assessment in annual installments, the board shall, at the time of the annual estimate in each of the years specified in the notice include in the estimate the amount of the installment provided in the notice to be raised in that year.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75395.

75395. The special assessment shall be levied as generally provided in Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of this part and when collected shall be paid to the treasurer for the purpose or purposes specified in the notice of election.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 3 - Special Assessments › Section 75396.

75396. If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created therein are payable from assessments levied upon all real property within the district or improvement district, as the case may be, special assessments may be levied upon all real property within the district in the manner provided in this chapter for the levy of special assessments upon land only. In such case, the resolution of the board and the notice of election shall each contain a statement that the special assessment will be levied upon all real property within the district.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 1 - Initiation of Proceedings › Section 75410.

75410. If the board determines, by resolution, that it would be inequitable to secure all or any portion of the money necessary for any project of the district (including obligations of the district arising from contracts with local, state, or federal agencies, bureaus, or authorities for the furnishing of a water supply to the district, or the construction of works for the district, where the actual construction is undertaken and financed in the first instance by such agency, bureau, or authority, subject to later repayment in whole or in part by the district), through the levy of assessments on land or real property in accordance with the assessed value thereof, the board may levy a project assessment in the manner prescribed in this chapter.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 1 - Initiation of Proceedings › Section 75411.

75411. The resolution of the board shall also designate that portion of the cost of the project, if any, that the board determines can be secured equitably by means of an assessment on all lands in the district, or if so determined by the board, on all real property within the district, in accordance with the assessed value of the land (or real property) as it appears on the county assessment roll, payable in not to exceed 40 annual installments at an annual rate not to exceed 7 percent.
In lieu of securing such portion of the cost through a separate assessment levied on the land (or real property), the board may elect to pay such portion of the cost from funds secured for general purposes by assessments levied on all of the land within the district pursuant to the provisions of Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of this part and subject to the limitations contained therein. If the board so elects, it shall so state in the resolution and the amount of money so paid shall not be considered by the electors in the election provided in this chapter.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 1 - Initiation of Proceedings › Section 75412.

75412. After the adoption of the resolution, the board shall cause to be prepared any necessary plans and specifications of the project, and estimates of the repayment obligations of the district, together with an assessment of the amount of the cost, or portion thereof as determined by the board, apportioned to the various tracts of land in the district according to the benefits that will accrue to each such tract by reason of the expenditures of the money for the project, or for the repayment obligations of a contract.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 1 - Initiation of Proceedings › Section 75413.

75413. The assessment shall be payable in not to exceed 40 annual installments, with interest at an annual rate not to exceed 7 percent.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 1 - Initiation of Proceedings › Section 75415.

75415. The resolution, plans, specifications, estimate, and proposed assessment shall be filed in the district office and shall be subject to public inspection.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 2 - Hearing › Section 75430.

75430. After the filing of the resolution, plans, specifications, estimate, and proposed assessment, the board shall hold a hearing upon the matter, notice of which shall, not later than three weeks prior to the date of the hearing, be posted in three public places within the district and published in the district pursuant to Section 6062 of the Government Code. The first publication shall be at least 30 days prior to the date fixed for the hearing.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 2 - Hearing › Section 75431.

75431. At the hearing the board shall hear such objections to the resolution, plans, specifications, estimates, and the proposed assessment and apportionment thereof as may come before it and shall make such changes in reference thereto as it considers proper.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 2 - Hearing › Section 75432.

75432. If (a) more than 40 percent of the holders of title or evidence of title to land within the boundaries of all cities within the district, or (b) more than 40 percent of the holders of title or evidence of title to land within the unincorporated areas of the district, object, at the hearing, to the levy of the proposed assessment, the board shall take no further action on the matter.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 3 - Election › Section 75440.

75440. If sufficient objections are not presented to the board at the hearing, it shall call an election to be held in the district for the purpose of authorizing the assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 3 - Election › Section 75441.

75441. Notice of the election shall be posted and published and the election shall be conducted, insofar as practicable, in accordance with the provisions of Chapter 3 (commencing with Section 74790) of Part 6 of this division.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 3 - Election › Section 75444.

75444. The ballots at the election shall contain the words: “Project assessment—Yes,” and “Project assessment—No,” or words of similar import, together with a general statement of the amount and purpose of the assessment to be levied.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 3 - Election › Section 75445.

75445. If a majority of the votes cast by the qualified electors in cities and a majority of the votes cast by the qualified electors residing in unincorporated areas for the proposition are marked and counted “Project assessment—Yes” or appear to favor the proposition submitted, the proposition shall be deemed to have been accepted by the voters and to authorize the levy of the project assessment in the amount of and for the purpose stated in the proposition.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 4 - Assessment and Warrants › Section 75460.

75460. The project assessment, or any installment thereof, shall be and remain a lien on the lands in the same manner as, and shall be part of, the annual district assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 4 - Assessment and Warrants › Section 75461.

75461. The district shall issue warrants for the amount of the project assessment, which warrants shall be made payable in the amount and at times corresponding substantially to the payments of the installments of the project assessment, plus any money to be paid from funds secured by assessments for general district purposes as provided in Section 75411, and which warrants shall bear interest at such rate of interest as may have been fixed in the levy of the project assessment.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 4 - Assessment and Warrants › Section 75462.

75462. Such warrants shall be payable only out of funds derived from the levy and collection of the project assessment and, if so stated in the resolution proposing the project, from the assessments made for general district purposes.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 4 - Project Assessments › ARTICLE 4 - Assessment and Warrants › Section 75463.

75463. The proceeds arising from the sale of the warrants shall be paid into the treasury of the district and placed to the credit of a special project fund and expended only for the purpose for which the project assessment was authorized to be levied.
(Added by Stats. 1965, Ch. 75.)
2023 California Code › Water Code - WAT › DIVISION 21 - WATER CONSERVATION DISTRICTS › PART 8 - ASSESSMENTS › CHAPTER 6 - North San Joaquin Water Conservation District › Section 75480.

75480. (a) The North San Joaquin Water Conservation District, in addition to its other powers, may levy assessments as provided in this chapter.
(b) “District,” for the purposes of this chapter, means the North San Joaquin Water Conservation District.
(c) “Collected water” and “water that is collected,” for the purposes of this chapter, means the net acre-feet of water caused to be deposited onto land by the district. In determining the amount of collected water, both the amount of water entering the water system and the amount of water leaving the water system, having not been applied, shall be measured. The amount of water that leaves the system, having not been applied, shall be subtracted from the amount of water that enters the system. The difference shall be reduced by the amount of water lost due to evaporation and further reduced for water subject to export from the district. The sum difference is the amount of collected water.
(d) “Applied,” for the purposes of this chapter, means that the water has been used for irrigation, recharge, in lieu of flooding, deposited into an area for storage, or held in an area for percolation purposes.
(e) “System,” for the purposes of this chapter, means all of the physical apparatus owned, operated, or maintained by the district for the purpose of moving or holding water.
(Amended by Stats. 2003, Ch. 62, Sec. 316. Effective January 1, 2004.)