This section explains how to outline and document the boundaries of a specific district in California that will be taxed or assessed. The district's boundaries must be described in a resolution or ordinance before a formal hearing and shown on a map with a clear boundary line. The map should detail all necessary information like the district's name or number, the city and the county, and must be legibly drawn at a specific size of 18 by 26 inches with a clear border.

If taxes or bonds from the district will fund hazardous substance cleanups, the map must include a bold statement saying so. The map should also include certifications and filings with the clerk's and county recorder's office, ensuring both visibility and approval from the legislative body overseeing the district's creation.

When a community facilities district wants to include a new area, an annexation map must be made. The local government has to officially adopt this map with a resolution or ordinance before discussing annexation. This map will have a specific title and will mention the original or most recent boundary map for reference. The rules that apply to the original boundary map also apply to the annexation map. Adding new areas with this map doesn't change the boundaries of the district, although the annexation map itself can be changed if needed.

This section requires the clerk of the legislative body to endorse a certificate on both the original and a copy of a map of a proposed district's boundaries, indicating the date and adoption of the relevant resolution or ordinance. The clerk must file the original map in their office. Additionally, a copy must be filed with the county recorder within 15 days of setting the hearing date or at least 15 days before the hearing about the district's formation or size, along with a filing fee.

This law requires the county recorder to stamp a map of a district with the filing time and date. The maps must be stored safely in a way that they can be easily found and reproduced. Additionally, they need to be indexed by the city's name that is managing the proceedings and by the unique name given to the district on the map.

This law section states that the clerk of the board of supervisors in a county, where maps of proposed districts are filed, must send these maps to the county recorder. The county recorder then treats these maps the same way as other maps filed under a specific related section.

This law states that any changes to the boundaries of a district must be clearly described with an amended map. This new map must be approved by the legislative body and filed with the county recorder within 15 days of approval. The amended map should follow certain labeling requirements, indicating it modifies a previously recorded map.

The county recorder must mark the filing date and time on the new map and cross-reference it with the original map's indexed location in the records. The amended map needs to clearly declare the changes made, identify the district by name or number, and include details about where the original map was recorded.

This section allows a local government to combine all updates and additions to maps into one consolidated map. This new map will replace all earlier versions and must be recorded by the county recorder. The map should also clearly indicate references to, and include cross-indexing with, the maps it is replacing.

This section details the process for handling assessment diagrams in assessment districts. After an assessment is confirmed, the legislative body's clerk must file a copy of the diagram with the county recorder. An engineer creates the diagram, ensuring it is legible and permanently recorded.

Each sheet shows its relation to the entire map. The map and associated legends outline details like filing and recording dates, and the offices involved (such as the clerk or superintendent of streets). After recording, the assessment becomes a lien on the properties assessed.

If the district spans multiple counties, the notice of assessment must be recorded in each, triggering the assessments' lien status.

When a property owner has fully or partially prepaid an assessment linked to their property, the treasurer must record an update to the original assessment notice. This update indicates that the lien on the property has been removed, either entirely or partially, reflecting the payment status.

This update does not impact the local government's authority related to the property’s inclusion in any assessment district or the projects covered by the assessment. The update must clearly state this as well.

Section 3114.5 of the Streets and Highways Code explains the process for placing a special tax lien on properties in community facilities districts. Once a special tax is approved by the necessary number of voters, the clerk of the legislative body must record a notice of this tax lien with the county recorder. This must be done within 15 or 90 days depending on the type of voter approval.

The recorded notice includes details like who the lien is against (the property owners), its purpose (such as financing facilities or services), and any additional uses like environmental cleanup. The lien continues until the tax is fully paid or officially ended. The lien, once recorded, makes the obligation to pay the special tax a formal charge on properties within the district. The notice also provides information on tax rates and how taxes can be prepaid or canceled, and it directs interested individuals to contact the relevant public entity for detailed tax liability information.

This law concerns assessment districts in California. It outlines the process by which assessments become a lien on properties within the district. Specifically, once recorded with the county recorder's office, people are considered legally aware of the assessment. From the date of that recording, the assessment turns into a lien on the property in question. This lien lasts for 10 years unless paid off sooner, but if bonds are involved, it can last longer, up to four years after the last bond payment is due, whichever period ends later.

This law is about community facilities districts and how they manage tax liens. When a notice of a special tax lien is recorded in the county records office, everyone is assumed to know about this lien on properties in that county. This lien applies to all real property in the district that's not exempt and sticks around until the tax is fully paid off or until the tax stops being collected.

This law section states that when you need to record or index certain documents with the county recorder, the fees will be as listed in two specific parts of the Government Code: Section 27361 for general documents and Section 27372 for filing a map of a proposed district.

When a legislative body decides to abandon a project, the clerk must record a certified copy of the resolution ending the project with the county recorder where the project was located. This recorded document must mention the date of the abandonment, the original intention date, and when the district map was filed. The county recorder will then index this resolution alongside other district maps.

If the boundaries of a community facilities district change, or there's an amendment to how special taxes are handled, a new notice must be recorded. When properties are added or removed from the district, the notice only needs to include these specific changes, listing the property owners and parcel numbers involved.

If there are changes after a special tax vote, like new rules for taxes, bonds, or services, the city clerk must update the tax lien records. This update must reference previous documents and clearly explain what's changing.