Section § 96900

Explanation

To remove areas from a district, the board of directors must approve it with at least an 80% majority vote.

Territory within the district may be detached from the district by a four-fifths vote of the board of directors.

Section § 96901

Explanation

This law states that when a territory separates from a district, the separation becomes official once specific notice requirements are met. However, the territory that leaves is still responsible for paying off any existing bond debt incurred while it was part of the district.

The detachment of territory from the district shall become effective upon giving of the notice required in Section 96902, provided that the detached territory shall not be relieved from liability for taxation for the payment of any bonded indebtedness existing at the time of detachment.

Section § 96902

Explanation

This law section requires that when a piece of land is separated from a district, both the local tax assessor and the State Board of Equalization must be notified. This is because the tax rolls, which are lists used to determine tax charges, need to be updated to reflect the change.

Notice of detachment of territory from the district shall be given to each assessor whose roll is used for the tax levy made pursuant to this part and with the State Board of Equalization pursuant to Government Code Sections 54900 et seq.