Whenever the board of directors determines that the amount of revenue available to the district or any of its zones is inadequate to meet the costs of operating and maintaining the facilities, programs, and services authorized by this division, the board of directors may raise revenues pursuant to this chapter or any other provision of law.
Purposes, Services, and FacilitiesAlternative Revenues
Section § 61120
This law allows the board of directors of a district to increase revenue if they find that current funds are not enough to cover the costs of running and maintaining the district's facilities, programs, and services. They can raise more money as specified by this chapter or other laws.
board of directors district revenue inadequate funds
Section § 61121
Districts have the authority to impose special taxes in two ways. First, they can follow certain guidelines to ensure taxes are applied evenly to everyone or all properties within the district, although lower tax rates can be set for undeveloped land. Second, they can use rules from the Mello-Roos Community Facilities Act of 1982, which is a specific approach for funding community facilities and services.
A district may levy special taxes pursuant to:
(a)CA Government Code § 61121(a) Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.
(b)CA Government Code § 61121(b) The Mello-Roos Community Facilities Act of 1982, Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5.
special taxes tax levy uniform taxation
Section § 61122
This law explains that a district in California can charge fees, known as benefit assessments, to fund their operation and maintenance costs. These fees must align with Article XIII D of the California Constitution. The assessments can be based on certain specific laws, such as those from the Improvement Act of 1911, the Improvement Bond Act of 1915, and others for municipal improvements, landscaping, and lighting.
The law also accommodates any new authorizations for benefit assessments made after January 1, 2006.
A district may levy benefit assessments for operations and maintenance consistent with the requirements of Article XIII D of the California Constitution, including, but not limited to, benefit assessments levied pursuant to any of the following:
(a)CA Government Code § 61122(a) The Improvement Act of 1911, Division 7 (commencing with Section 5000) of the Streets and Highways Code.
(b)CA Government Code § 61122(b) The Improvement Bond Act of 1915, Division 10 (commencing with Section 8500) of the Streets and Highways Code.
(c)CA Government Code § 61122(c) The Municipal Improvement Act of 1913, Division 12 (commencing with Section 10000) of the Streets and Highways Code.
(d)CA Government Code § 61122(d) The Landscaping and Lighting Assessment Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code, notwithstanding Section 22501 of the Streets and Highways Code.
(e)CA Government Code § 61122(e) Any other statutory authorization enacted on or after January 1, 2006.
benefit assessments operations and maintenance Improvement Act of 1911
Section § 61123
This law allows a board of directors to charge fees to cover costs of services or regulations, ensuring fees don't exceed the district's expenses. Before increasing fees for services related to property, they must follow certain constitutional procedures.
The board can charge lower fees to district residents or taxpayers compared to nonresidents. Employees may also waive fees if it's in the public interest, with a formal resolution outlining waiver policies.
(a)CA Government Code § 61123(a) A board of directors may charge a fee to cover the cost of any service which the district provides or the cost of enforcing any regulation for which the fee is charged. No fee shall exceed the costs reasonably borne by the district in providing the service or enforcing the regulation for which the fee is charged.
(b)CA Government Code § 61123(b) Before imposing or increasing any fee for property-related services, a board of directors shall follow the procedures in Section 6 of Article XIII D of the California Constitution.
(c)CA Government Code § 61123(c) A board of directors may charge residents or taxpayers of the district a fee authorized by this section that is less than the fee which it charges nonresidents or nontaxpayers.
(d)CA Government Code § 61123(d) A board of directors may authorize district employees to waive the payment, in whole or in part, of a fee authorized by this section when the board of directors determines that payment would not be in the public interest. Before authorizing any waiver, a board of directors shall adopt a resolution that specifies the policies and procedures governing waivers.
board of directors service fees cost recovery
Section § 61124
This law allows a district to charge a standby fee for water and sewer services even if the services aren't used, following specific procedures outlined in another act. If these procedures were used when the charge was first set, the district can keep charging the same rate each year. However, if the district wants to increase or expand these fees, they must notify property owners and hold a hearing as part of a formal process.
(a)CA Government Code § 61124(a) A district may charge standby charges for water, sewer, or water and sewer services pursuant to the Uniform Standby Charge Procedures Act, Chapter 12.4 (commencing with Section 54984) of Part 1 of Division 2 of Title 5.
(b)CA Government Code § 61124(b) If the procedures set forth in the former Chapter 1 (commencing with Section 61750) of the former Part 6 of the former Division 1 as it read at the time a standby charge was established were followed, the district may, by resolution, continue to collect the charge in successive years at the same rate from parcels within the district to which water or sewers are made available for any purpose by the district, whether the water or sewers are actually used or not. If new, increased, or extended assessments are proposed, the district shall comply with the notice, protest, and hearing procedures in Section 53753.
standby charges water services sewer services
