This section defines the term 'district' as a county water district that is created either under the County Water District Act or the related division it’s in.

If a district's revenue isn't enough to cover its expenses, the district's board must send a financial report by August 1st to the board of supervisors and county auditor. This report includes: an estimate of the tax money needed to pay off district debt; details about which parts of the district are benefiting and need funding; a list of unpaid charges for services that have been delinquent for over 60 days; and limitations on how much can be taxed, with specific rules if no tax was levied in 1971-1973.

This law states that any unpaid charges for water and other district services are added to the property taxes of the property where the water was used. This creates a lien on the property, similar to a tax lien. However, if the property has been sold to a genuine buyer or if a valid lien is recorded before the taxes become delinquent, the lien won't attach to the property. Instead, the unpaid charges will be collected separately. The county will take a fee for collecting these charges, which is agreed upon between the county and the district board.

When someone owes money for water and other services and hasn't paid for 60 days, the district must inform the property owner because these unpaid charges could eventually become a lien on the property.

If you don't pay charges for water or other services, the district can make it official by recording the debt at the county recorder's office.

Once recorded, this debt becomes a lien, a legal claim on all property you own in the county, which has the same power as a court judgment. This lien lasts for 10 years, unless it's paid off or released. It can also be extended for another 10 years by filing a new certificate, keeping the lien active on your property.

This law section requires county boards to levy specific taxes on properties within a water district to cover different types of debts and expenses. Each year, counties must levy taxes to pay off bonded debts (long-term loans) within districts, cover costs for specific improvement districts, and address other general expenses or claims against the district. These taxes are necessary until all financial obligations are fully satisfied, and each tax is designated with a specific name related to its purpose, such as the "County Water District Bond Tax," "County Water District Improvement District Tax," and "County Water District General Tax."

This law allows a board to decide its own tax rates by passing a resolution. Once it does so, it must submit certified copies of this decision to the county auditor, assessor, and the board of supervisors' clerk by July 1. The board will continue to set its own tax rates until it decides otherwise and informs these officers through another resolution.

After the board is elected, the county auditor must send a written statement to the board by the third Monday of August each year. This statement shows the total value of all the taxable property in the district, which will be used for tax purposes that year.

Every year, by September 1, a board must decide on the tax rates needed for its different purposes and ensure these calculations account for any potential non-payment of taxes. These rates, figured to four decimal places, then need to be quickly reported to the county auditor. This process validates both the property assessment and the tax levy for that year.

This law requires the county auditor to determine the district tax amount for each property in a district. They do this by applying the tax rate set by the board to the property's assessed value listed on the county's assessment roll.

This law explains how taxes are applied to properties within certain districts. First, bond taxes are charged to properties within a district or improvement area that benefits from the bond purpose. Second, taxes for improvement districts are levied only on properties within those specific districts. Finally, a general tax is applied to all properties within the entire district.

This law requires that if the Mariana Ranchos County Water District in San Bernardino County requests it, the local board of supervisors must impose a tax to pay for bonds. This tax is based on the assessed value of the land that benefits from the bond projects. If the tax is levied, it becomes a lien, meaning a legal claim, on the property within the affected area. This rule only applies to bonds issued by this district after October 1, 1961, recognizing the area's unique desert conditions where water benefits are primarily tied to land.

Each year, the Sierra Lakes County Water District in Placer County can ask for a special tax to be imposed on lands specifically gaining from bonded debt projects. The county board of supervisors must levy this tax, which impacts those lands and their improvements within the district. This tax becomes a lien, meaning a legal claim, on the property. It's particularly necessary because undeveloped lands gain from local improvements made possible by this funding.

Each year, the Circle Oaks County Water District in Napa County can ask for a tax to be placed only on land in the district that benefits from bond-funded improvements. The Napa County board of supervisors is required to impose this tax as a lien, which means it's a legal claim on the property, including both the land itself and any structures on it. This rule is specifically needed because improvements in the area help make undeveloped land more valuable.

If the Apple Valley Heights County Water District requests it, the board of supervisors must tax the land in the district to pay off bonds and debts. This tax is based on the value of the land that benefits from the water district's projects. The tax creates a lien, meaning a legal claim, on the property in the area affected. This rule only applies to this specific area in San Bernardino County because the district is in a desert where water benefits mainly the land itself.

Each year, the Desert View County Water District in San Bernardino County can ask the local government to charge a special bond tax. This tax is only applied to land within the district that benefits from the water supply improvements funded by bonds. The tax becomes a legal claim, or lien, against the land and any structures on it. This rule is important because in desert areas like Desert View, mainly the land benefits from the water services.

Every year, the Pinedale County Water District in Fresno County can ask the board of supervisors to impose a bond tax on land in a specific area called Improvement District No. 2. This tax is used to pay for improvements that benefit this particular district. The tax creates a lien, meaning a legal claim, on all property in this area to ensure the debt is paid. This rule is needed because the land benefits significantly from the improvements.

If the Cucamonga County Water District asks, the local government must charge a tax on properties within a specific area to pay for local improvements. This tax creates a claim on all real and personal property in that area. This rule is unique to this area because the improvements greatly benefit undeveloped land there.

Each year, the El Dorado Hills County Water District in El Dorado County can ask the board of supervisors to impose a special bond tax. This tax is specifically on land within the district that benefits from the improvements funded by the bonds. The tax is a lien, meaning it's a legal claim, on both the land and any buildings on it that gain from the bonded improvements.

This measure is important to support the development of undeveloped land by ensuring access to infrastructure improvements.

Each year, the Juniper Riviera County Water District in San Bernardino County can request the county supervisors to impose taxes on land within the district. These taxes help pay for bonds and debts that fund water-related improvements. The taxes become a legal claim on both real estate and personal property in the district. This rule is specific because the district is in a desert, where water resources primarily serve the land.

This law states that when the Coachella Valley County Water District levies taxes to pay for bonds used to build sewer facilities, the tax money collected isn't split up in the way some other taxes might be. Instead, all the tax revenue goes directly to the Coachella Valley County Water District. This applies even if the sewer facilities were built in a community redevelopment area.

This law states that all taxes for a district must be collected at the same time, in the same way, and using the same forms as county taxes. The collected taxes must then be paid to the specific district for which they were originally levied.

Under this law, when a bonded debt is taken on, taxes to pay back that debt and its interest become a lien, or a legal claim, on any property that benefits from it. This is based on a declaration by the board of directors stating the need for the debt.

This law explains that no debt or lien is automatically created when bonds are authorized. A debt is only created once the bonds are officially issued. At that point, a lien is placed only on the properties within the district or improvement districts that benefit from the bonds on the date the bonds are issued.

This law explains how taxes are handled for improvement districts. It states that taxes for paying operational costs, not tied to a bonded debt, are a lien on all properties within the improvement district. Additionally, taxes for other purposes are a lien on all property in the broader district.

This law states that when a property is sold to collect taxes or assessments, the money from the sale must be handled according to specific rules in the Government Code, unless different rules from the Revenue and Taxation Code apply.

It affects districts that manage and collect their own taxes, following certain statutes from 1967.

In California, district taxes, whether for repaying bonds and their interest or for other needs, are treated like other tax liens. They are collected in the same way as state and county taxes.