The directors shall, on or before January 1 of the calendar year during which an assessment is to be levied for the first time, notify the State Board of Equalization as provided in Revenue and Taxation Code Sections 756 and 759 and, annually on or before August lst, furnish the county auditor and the board of supervisors an estimate in writing of the amount of money necessary to be raised by assessment for the purposes of the district for the next ensuing fiscal year.
District FinanceRegular Assessments
Section § 9501
This law requires that directors must inform the State Board of Equalization about upcoming assessments by January 1 of the first year they plan to introduce the assessment. Every year, by August 1, the directors must also provide the county auditor and the board of supervisors with a written estimate of the funds needed for the district's purposes for the next fiscal year.
directors State Board of Equalization assessment notification
Section § 9502
If a district covers more than one county, the directors must divide any estimated financial needs based on how much land in the district is in each county. The land's value in each county is determined using the most recent property tax assessments from each county. The directors are responsible for giving this financial information to the auditors and boards of supervisors of each involved county.
If the district lies in more than one county the directors shall divide the amount of the estimate in the proportion to the value of the land in the district lying in each county. The value shall be determined from the last assessment rolls of the counties. The directors shall furnish the auditors and boards of supervisors of each of the respective counties a statement of the part of the estimate apportioned to the county.
multi-county district directors property value assessment
Section § 9503
This section explains that the estimated budget for the district needs to cover all expected expenses for the upcoming year. This includes regular costs, any new projects the directors want to start, repairs and maintenance, and any legal or engineering fees necessary for actions involving the district.
The total amount of the estimate shall be sufficient to raise the amount of money necessary during the ensuing year to pay the incidental expenses of the district, the costs of the work which the directors may deem advisable to be done during the ensuing year, the estimated costs of repairs to and maintenance of the property and works of the district, and the estimated expenses of any action or proceeding to which the district is or may be a party, including the cost of employing engineers and attorneys.
district budgeting incidental expenses annual estimate
Section § 9504
This law defines the assessments made under this article as 'regular assessments.'
Assessments levied pursuant to this article shall be known as regular assessments.
regular assessments levied assessments assessment definition
Section § 9505
This law limits the property tax assessments within a district to a maximum of two cents per $100 of land value each year. This valuation is based on the latest assessment roll and excludes any increases due to improvements, trees, or mineral rights. If the district requests a reassessment that involves re-evaluating these values, they must cover any costs incurred by the assessor.
The regular assessment in any one year shall not exceed two cents ($0.02) on each one hundred dollars ($100) of assessed valuation of the land, exclusive of improvements, trees, and mineral rights, within the district. The valuation shall be determined according to the last assessment roll, reduced proportionately when mineral rights, standing trees, or timber are involved.
The cost to the assessor, if any, of recomputing assessed valuations in accordance with this section shall be paid by the district requesting an assessment levy pursuant to this article.
property tax limit land valuation assessment roll
Section § 9506
Each year, when county taxes are being set, the board of supervisors in each county where part of the district is located must also levy a special assessment. This assessment targets land (not including buildings, trees, or minerals) within both the county and the district. The purpose is to gather the funds needed as outlined by the district's directors.
The board of supervisors of each county in which there lies any portion of the district shall, annually, at the time of levying county taxes, levy an assessment on the land exclusive of improvements, trees, and mineral rights, within the county and within the district to be known as the “ ____ (name of district) Resource Conservation District assessment,” sufficient to raise the amount reported to them in the estimate of the directors.
county board of supervisors annual assessment land tax
Section § 9507
This law explains that every year, by September 1st, the board determines a tax rate expressed in cents per $100 of land's assessed value (excluding improvements and mineral rights). This rate is set to generate the necessary tax revenue from the secured roll, allowing for some delinquency, or unpaid taxes.
The rate, as determined by the board, shall be such as will produce, after due allowance for delinquency, the amount determined as necessary to be raised by taxation on the secured roll. On or before September 1st of each year the board shall fix the rate, composed of the number of cents or fraction thereof for each one hundred dollars ($100) of assessed valuation of land exclusive of improvements and mineral rights, such as will produce, after due allowance for delinquency, the amount determined as necessary to be raised by taxation on the secured roll.
tax rate determination board decision assessed land valuation
Section § 9508
If the board does not impose the required assessment, the county auditor must do it if the directors have asked for the assessment to be made.
If the board fails to levy the assessment the auditor of the county shall do so, providing the directors have requested the assessment.
county auditor assessment request board's failure to levy
Section § 9509
This law section explains that it is the job of the auditor to calculate and record assessments on the assessment roll.
The assessment shall be computed and entered on the assessment roll by the auditor.
assessment calculation assessment roll auditor responsibility
Section § 9510
This law states that the existing rules and procedures for collecting county taxes and the related responsibilities of county officers also apply to the actions described in this chapter, as long as they don't conflict with it. Additionally, county officers are responsible for fulfilling these duties and are held accountable through their official bonds.
The provisions of law relating to the levy and collection of county taxes and the duties of county officers with respect thereto, insofar as they are applicable and not in conflict with this chapter, are hereby adopted and made part of this chapter. Said officers are liable on their several official bonds for the faithful discharge of their duties under this chapter.
county taxes collection procedures county officers
Section § 9511
This law requires the treasurers in each county, except for the main county, to settle accounts and transfer any district funds they have to the treasurer of the main county at least twice a year or whenever the directors order it.
The treasurers of each of the counties, other than the principal county, shall, not less than twice a year or upon order of the directors, settle with the directors and pay to the treasurer of the principal county all money belonging to the district and in their possession.
county treasurers principal county district funds
Section § 9512
This law states that if a soil conservation district in California is not collecting any regular assessments this year because none were levied, the county's board of supervisors can step in to help. They can allocate money from the county's general fund to support the district. The amount they can give is equal to what the district could have raised from assessments if they had been done. There's also no restriction against giving more than this amount if necessary.
If during the current fiscal year the directors are not, by reason of the fact that no assessment has been levied, collecting a regular assessment levied during the year immediately preceding, then notwithstanding other provisions of this code, the board of supervisors in each county in which a soil conservation district, or a portion thereof is located may, upon a showing by the directors that funds are needed for the purposes of the district for the current year, appropriate money from the general fund of the county for the use of said district in an amount equal, during any one year, to the amount which said district could have raised by assessment, as limited by this code, in said current year, or so much thereof as may be required. This provision shall not be deemed to prohibit the board of supervisors from appropriating to such districts sums in excess of these amounts.
soil conservation district county board of supervisors fiscal year
Section § 9513
This section allows a district to impose special taxes consistently on all taxpayers or properties within its area, as long as they follow specific government rules. However, property that hasn't been developed can be taxed at a lower rate than developed property.
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 district tax uniform tax application
