Whenever it is desired that expenditures be made by the district for the acquisition, construction, maintenance, or alteration of work for the purpose of facilitating the carrying out of the purpose of this division in any district, the board of directors thereof may submit to the electors of the district the question of whether or not the additional expenditure shall be made out of the proceeds of a special assessment to be levied in like manner and on the same basis as the regular annual assessment made by the district.
AssessmentsSpecial Assessments
Section § 32240
This law explains that if a district wants to spend money on projects like building, maintaining, or changing facilities related to their specific purposes, the board of directors can ask the people in the district to vote on whether this extra money should come from a special assessment. This assessment will be collected in the same way as their regular annual assessment.
district expenditures special assessment board of directors
Section § 32241
This law explains that the board of directors of a district can hold an election to approve a new assessment (a type of tax or fee). However, before they can do this, they need to receive a petition from voters. This petition should outline what the funds from the assessment will be used for and must be signed by enough voters, at least 15% of those who voted in the last district election.
An election shall be held to authorize such assessment and may be called by the board of directors of the district in its discretion. Such an election shall be called upon presentation to the board of directors of a petition requesting the levy of the assessment and specifying the object and purposes for which the proceeds thereof shall be expended. Such petition must be signed by electors entitled to cast a number of votes at district elections equal to at least 15 per cent vote of the number of votes cast at the last district election.
district election assessment authorization board of directors
Section § 32242
This law states that when a board of directors proposes an election to decide on a special assessment (essentially a tax to fund a specific expenditure), their resolution must include key details: the amount of money to be spent, how much the assessment will collect, accounting for a 15% delinquency rate, and the assessment rate needed to gather the funds.
The resolution of the board of directors calling an election to decide whether a special assessment shall be levied, in addition to all other matters required by this division for a resolution calling an election, shall state the amount of the proposed expenditure for which assessment is to be levied, the amount of the assessment which will be levied to raise such amount for expenditure, allowing for a delinquency of 15 per cent, and the rate of the assessment necessary to raise such amount.
board of directors special assessment election
Section § 32243
If at least two-thirds of voters approve a special assessment during an election, the board of directors must collect this special assessment in the same way as normal assessments used to cover the district's regular yearly costs. This additional assessment is on top of any limits set in another section of the law.
If two-thirds of the votes cast at the election are in favor of the special assessment, the board of directors shall cause the assessment to be levied in like manner as a regular assessment to pay the regular annual expenses of the district. Such special assessment shall be in addition to the limitation prescribed in Section 32203.
special assessment board of directors two-thirds vote
