This law introduces a different way for handling district assessments, which are charges or taxes for specific districts. It states that the method described here won't change or interfere with any other rules in the same division.

This law section defines two important terms used in this part: "board of supervisors" refers to the governing body of each county where a district is located, and "bond" or "bonds" refers to general obligation bonds, which are a type of funding tool the county might use.

This law allows a board to decide if it wants to use certain rules for handling assessments, which are taxes or fees owed, before December 31st of any year. If they decide to use these rules, they will continue to apply until the board decides to stop, also by December 31st. When they make a decision, they must inform several county officials and the State Board of Equalization by January 1st.

Additionally, the board can choose to use these rules only for handling overdue assessments at any time. In either case, they must file their decision with county officials, and the overdue amounts will be added to the county's tax statements.

This section allows the Yolo-Zamora Water District to proceed with assessment and taxation activities if they submit necessary documents by specific deadlines. They need to file a certified resolution and a map showing district boundaries with both county and state authorities before April 15, 1969.

This law allows the board to set the start and end dates for the fiscal year of a district through a resolution that they pass whenever needed.

If a district changes its fiscal year, and there needs to be enough money to cover costs from the end of the old fiscal year until the new one begins, the board can include extra funds in their budget estimates. This ensures they have enough money for necessary or allowed expenses during this time.

By August 1st, any district in California that has chosen to follow certain rules must provide the county auditor and supervisors with a written estimate of the money needed from county assessments for their upcoming fiscal year's needs. This includes covering the county's share of district expenses, like bond repayments and other claims. If the district has already arranged for these payments another way, their estimate can reflect that.

Each year when county taxes are set, the county board of supervisors must impose a property tax (ad valorem assessment) on all land within part of the district located in the county. The amount is based on the district board's estimate. Additionally, they must levy an extra tax on lands with unpaid water or service charges, as detailed in Section 37212.

This law specifically pertains to the Santa Margarita Water District. It outlines what happens when the district decides to designate certain areas within it for which general obligation bonds have been issued. Once areas are designated, the board must provide the county auditor and the board of supervisors with a written estimate of the money needed to pay off these bonds. This means the board of supervisors will set a property tax (ad valorem assessment) in these areas to raise the money needed to pay the bond's principal and interest. Additionally, the district has to pay the county back for any extra expenses that come up because of this process.

This law states that a specific tax called an 'ad valorem assessment' will be charged and collected at the same time and in the same way as regular county taxes. The same officials who handle county taxes will manage this process, and the same penalties and interest will apply. Once collected, the money goes to a specific district.

This law allows the board to decide to pay the county for the services it provides in managing district assessments, like levying, collecting, and enforcing them. The payment amount should be reasonable and either determined by law or agreed upon with the county.

This law section clarifies that the term 'assessment' also refers to 'standby charges' and any other fees that are charged for using water from a district.

If a district board in California wants to impose a standby charge, which is essentially a fee for having services available even if they're not being used, they must follow certain steps. This includes giving notice, allowing for public protest, and holding a hearing, all as outlined in another law.

This law says that if a standby charge was correctly set up according to the rules in place at that time, the board can keep charging the same amount each year without changes. However, if they want to create new charges, or increase or extend existing charges, they have to notify the public, allow them to protest, and hold a public hearing as required by another law, specifically Section 53753 of the Government Code.

This law section explains that the county's board of supervisors must impose a property tax on land within a district to cover costs identified by the district board when county taxes are set each year. If the district hasn't delivered water yet and is working on building the necessary water delivery facilities, the board can instead charge a special fee of up to $3 per acre each year to cover the planning and construction expenses.

If water or service charges remain unpaid for 60 days by July 1st, the district board can take action. They instruct their secretary to list properties with unpaid charges, certify the list, and send it to the county auditor. The unpaid charges then become a special assessment and a lien on the property.

This lien is recorded and collected like property taxes. However, if the property is sold to a new, genuine buyer before the lien appears on the tax roll, the lien doesn't apply and the charges go to an unsecured roll for collection.

If charges stay unpaid, the district can file a certificate creating a lien on any property the debtor owns, which lasts 10 years unless resolved. This lien acts like a judgment lien and can be extended.

If a property is under a district that follows the guidelines set by a specific section, the district must inform the landowner if there are unpaid water or service charges that have been overdue for 60 days. Such overdue charges could become a lien against the property.

This law states that when property is sold for taxes or assessments, the proceeds must be managed and distributed according to specific rules. These rules are outlined in a different part of the Government Code if they aren't already covered by general tax sale procedures.