The lien for taxes for the first fiscal year after the district is formed shall attach on the first Monday in March or on the date the district is created, whichever is later.
Resort Improvement DistrictsTaxation
Section § 13160
This law explains when the tax lien for a newly formed district starts. It occurs either on the first Monday in March or the date the district is established, whichever comes later.
tax lien first fiscal year new district
Section § 13161
The board of supervisors is required to levy a tax on property within a district alongside other county taxes to pay for the district's bond interest, any principal due before the next tax levy, and costs for maintenance and other district expenses. The total taxes collected, excluding bond payments, can't exceed $1 per $100 of property value.
The board of supervisors shall at the time and in the manner of levying other county taxes, levy and cause to be collected a tax upon the taxable real and personal property in the district, based upon the last equalized assessment roll of the county, sufficient to pay (a) the interest on bonds for that year, and the portion of the principal that is to become due before the time for making the next general tax levy, and (b) the amount necessary to maintain, operate, extend, or repair any work or improvements within the district, and to defray all other expenses incidental to the exercise of any of the district powers or to pay any existing obligations of the district. The aggregate taxes levied for any one fiscal year, other than those levied to pay the principal and interest on the bonds, shall not exceed one dollar ($1) on each one hundred dollars ($100) of the assessed valuation of taxable real and personal property in the district.
board of supervisors levy taxes taxable property
Section § 13161.5
This law allows a district to impose a special tax on either all taxpayers or all real estate within its boundaries. This tax must be applied equally, but unimproved land can be taxed at a lower rate than developed land.
A district may impose a special tax pursuant to 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.
special tax uniform taxation unimproved property
Section § 13162
This law states that a certain tax is gathered alongside the general county taxes and placed into the county treasury. Once collected, the money is added to a specific district fund and managed by the board responsible for spending decisions.
The tax shall be collected at the same time and in the same manner as the general tax levy for county purposes, and when collected, shall be paid into the county treasury to the credit of the proper district fund, as provided in Chapter 10 (commencing with Section 13170). The board shall control and order its expenditure.
county tax collection district fund allocation tax expenditure control
Section § 13163
This section explains that if district bonds are payable at the county treasurer's office, they will be paid in the same way as county bonds. This applies to both the principal amount and the interest, unless the bonds are set to be paid somewhere else.
The principal and interest on district bonds shall be paid by the county treasurer, if payable at his office, in the manner now or hereafter provided by law for the payment of principal and interest on the bonds of the county, unless said bonds shall be made payable elsewhere.
district bonds county treasurer bond payment
