Any district formed pursuant to this division may be financed by assessment on real and personal property within the district, pursuant to this chapter.
AssessmentsAnnual Assessments
Section § 32200
A district created under this law can raise money by charging property taxes on both real estate and personal property within its area.
district financing real property assessment personal property assessment
Section § 32202
This law requires that the board of supervisors in a county levy a tax on property within a district to cover its maintenance costs. However, the tax cannot exceed $0.20 per taxable property. Additionally, the tax must also be enough to pay interest on any outstanding bonds and set aside funds to repay the bond principal when it's due. Furthermore, it must cover any payments due under contracts for hospital buildings or facilities made before January 1, 1959. For districts spanning multiple counties, the tax amount is divided among them based on property value as per their latest assessment rolls, and each county's officials will handle the levy and collection for their portion of the district.
The board of supervisors shall thereupon levy upon the taxable property of the district within its own county a tax sufficient in amount to maintain the district but not to exceed the twenty-cent ($0.20) limit provided in Section 32203 and, in addition, a tax sufficient to pay the interest on all outstanding bonds of said district as the same becomes due, and also to constitute a sinking fund for the payment of the principal thereof at maturity, and a tax sufficient to pay rentals and all other sums due or payable under any agreement for the construction and leasing or purchasing of any hospital buildings or facilities entered into by the district pursuant to Section 32135 prior to January 1, 1959. If the district embraces territory lying in more than one county, the amount estimated shall be ratably apportioned among the several counties in the district in proportion to the assessed value of the property in the several counties included within said district as shown upon the last assessment rolls of the said counties, and the estimates apportioned to the several counties shall be rendered to their respective boards of supervisors and the tax shall be levied and collected by the officials of each county upon the property of the district lying therein.
property tax levy district maintenance costs bond interest payments
Section § 32203
This law sets a limit on how much tax can be levied for hospitals in the district, with a maximum rate of twenty cents per one hundred dollars of assessed property value. This limit does not include taxes for bonds, special assessments, or agreements for hospital facilities made before 1959.
If the tax limit isn't enough to support the district, the board of directors can propose a new higher tax rate through an election. If approved by the voters, the new rate can be applied for up to five years to ensure the district has enough revenue.
The tax, exclusive of the levy for the payment of the principal and interest of bonds and any special assessment voted hereunder, and exclusive of the levy for the payment of rentals and all other sums due or payable under any agreement for the construction and leasing or purchasing of any hospital buildings or facilities entered into by the district pursuant to Section 32135 prior to January 1, 1959, shall in no case exceed the rate of twenty cents ($0.20) on each one hundred dollars ($100) of the assessed valuation of all taxable property within the district, but it may be in addition to all other taxes allowed by law to be levied upon such property.
Notwithstanding any other provision of law, if the board of directors of the district determines that the tax limit specified in this section is insufficient to raise enough revenue to maintain the district, the board may call an election pursuant to Section 32241 for the purpose of determining whether a higher maximum tax rate specified by the board in its resolution calling the election shall be established for a period not to exceed five years. If a majority of the voters voting at such election approve the increased tax limit, the board of supervisors shall thereupon levy upon the taxable property of the district within its own county a tax sufficient to maintain the district as provided in this chapter but not to exceed the maximum tax rate approved at the election for the period approved by the voters.
tax limit assessed valuation hospital funding
Section § 32204
This law states that district taxes are calculated, listed, and collected just like county taxes. These taxes become a lien, meaning a legal claim, on the district's property and must be paid at the same time as county taxes. The money collected goes into the treasury of the county or counties where the district is located. It can then be transferred to the district's fund by decision of the district board. If the tax is for paying off bonds, the proceeds go into a specific fund for bond interest and repayment within the county treasury.
The tax shall be computed, entered upon the tax rolls and collected in the same manner as county taxes are computed, entered and collected. Such taxes shall be a lien on the taxable property of the district and shall be paid with, and not separately from, county taxes. All moneys so collected shall be paid into the county treasury or treasuries of the county or counties in which the district lies and shall be transferred upon order of the district board to the district and placed in the proper fund or funds of the district; provided, however, that the proceeds of any tax levied to pay principal or interest of bonds which is payable at the office of the treasurer of the organizing county at the option of the holder, or otherwise, shall be placed in the bond interest and sinking fund of the district in the treasury of the organizing county.
district taxes county tax rolls tax liens
Section § 32205
This law allows a vote on creating a hospital district near Dos Palos, Merced County, to be combined with a vote on a special tax. Both issues can be presented as one ballot question. However, the hospital district will only be formed and the special tax will only be enacted if two-thirds of the voters approve the combined proposition.
An election on the formation of a hospital district in and around the City of Dos Palos in the County of Merced, may be combined with an election for the adoption of a special tax pursuant to Article XIII
A of the California Constitution and Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code, consistent with Article 3.7 (commencing with Section 53720) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, and presented to the voters as a single ballot proposition. If both proposals are presented as a single ballot proposition, the proposed hospital district shall not be created, and the special tax shall not take effect, unless the proposition is approved by two-thirds of the voters voting upon the proposition.
hospital district formation Dos Palos Merced County
