Section § 9080

Explanation

If a board of trustees finds that there isn't enough money to cover the costs of facilities, programs, projects, and services, they can raise more money using this chapter or other legal methods.

Whenever a board of trustees determines that the amount of revenues available to the district or any of its zones is inadequate to meet the costs of providing facilities, programs, projects, and services, the board of trustees may raise revenues pursuant to this chapter or any other provision of law.

Section § 9081

Explanation

This law allows districts to impose special taxes in two ways. First, districts can apply taxes uniformly to all taxpayers or properties, via specific government code rules, allowing a lower rate for undeveloped land than for developed properties. Second, they can use the Mello-Roos Community Facilities Act, which provides a framework for financing public facilities through special taxes.

A district may levy special taxes pursuant to either of the following:
(a)CA Health & Safety Code § 9081(a)  Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.
(b)CA Health & Safety Code § 9081(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 of the Government Code.

Section § 9082

Explanation

This law allows a board of trustees to decide if they need to take on debt through bonds to buy or improve property. They must proceed according to a specific article in the Public Resources Code, where they will act like the board of directors. However, the law limits the district's debt to no more than 2% of the taxable property's assessed value when the bonds are issued.

(a)CA Health & Safety Code § 9082(a)  Whenever a board of trustees determines that it is necessary to incur a general obligation bond indebtedness for the acquisition or improvement of real property, the board of trustees may proceed pursuant to Article 11 (commencing with Section 5790) of Chapter 4 of Division 5 of the Public Resources Code. For the purposes of that article, the board of trustees shall be considered the board of directors of the district.
(b)CA Health & Safety Code § 9082(b)  Notwithstanding subdivision (a), a district shall not incur indebtedness that exceeds 2 percent of the assessed value of all taxable property in the district at the time the bonds are issued.

Section § 9083

Explanation

This section explains that a board of trustees can charge fees for services or regulation enforcement, but only up to the actual cost. They can also charge fees to other public agencies, even if normally exempt, and can charge lower fees to residents or local taxpayers than to nonresidents. In some cases, the board can allow employees to waive these fees if it's in the public interest, but they must have set rules for doing this.

(a)CA Health & Safety Code § 9083(a)  In addition to the other fees authorized by this part, a board of trustees may charge a fee to cover the cost of any other service that a district provides or the cost of enforcing any regulation for which the fee is charged. No fee charged pursuant to this section 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 Health & Safety Code § 9083(b)  Notwithstanding Section 6103 of the Government Code, a board of trustees may charge a fee authorized by this section to other public agencies.
(c)CA Health & Safety Code § 9083(c)  A board of trustees may charge residents or persons who pay property taxes on property located in the district a fee authorized by this section that is less than the fee that it charges to nonresidents or nontaxpayers.
(d)CA Health & Safety Code § 9083(d)  A board of trustees may authorize district employees to waive the payment, in whole or part, of a fee authorized by this section when the board of trustees determines that payment would not be in the public interest. Before authorizing any waiver, the board of trustees shall adopt a resolution that specifies the policies and procedures governing waivers.