If the board of directors believes there isn't enough money to cover expenses for facilities, programs, and services, they have the authority to increase revenue according to this law or other legal methods.

This California law says that a district can impose special taxes using two specific rules. First, they can follow rules that start at Section 50075 of the Government Code, which require taxes to be evenly applied to all taxpayers or properties in the district. However, if a property hasn't been developed yet, it can be taxed at a lower rate than one that has been improved. Second, they can use the Mello-Roos Community Facilities Act of 1982, which provides a flexible method for local governments to finance public services and infrastructure through special taxes.

This law allows a district to charge special benefit assessments to pay for capital improvements, following the guidelines set by California's Constitution. These assessments can be based on various improvement acts, such as the Improvement Act of 1911, Improvement Bond Act of 1915, Municipal Improvement Act of 1913, Landscaping and Lighting Assessment Act of 1972, or any future laws.

This law allows a board of directors to charge fees to cover costs related to services or regulation enforcement. However, the fees can't be more than what it costs to provide these services or enforce the regulations. If the fees relate to property services, they must follow certain procedures outlined in the state constitution. The board can also set lower fees for local residents or taxpayers compared to nonresidents. Additionally, the board may allow district employees to waive fees if it's deemed in the public interest, but they must first establish guiding rules for such waivers through a formal resolution.