This law allows the board to decide how to spend tax money specifically for running, fixing, expanding, and maintaining the district's water systems.

This law lets the district board set and collect fees for water services. The money collected from these fees helps cover the district's operating costs and can be used instead of or along with tax revenue.

The board can also collect these charges through the annual county tax bill if the district provides parcel details and amounts by August 10 each year. These charges become a lien on the property just like county taxes. Penalties can be added for late payments, similar to county tax penalties. If a property is sold or has a prior valid lien before the taxes become overdue, this water charge lien won't affect the property and will instead be collected separately.

If included in the county tax bill, water charges and penalties should be listed separately from other taxes when possible.

If you have a water service fee that hasn't been paid for at least 60 days, it can be collected by the county as a special property tax assessment. Each year, a report is made of overdue fees, and a hearing is held where property owners can discuss any issues. After the hearing, the fees become a lien on your property, similar to property taxes. This lien can be collected in the same way as regular property taxes, including penalties and possible property sale if unpaid. However, if the property is sold to someone who paid in good faith, the lien won't attach to it but will be collected separately. This process is extra to other collection methods and requires the consent of local officials if the water district is run by a board of directors.

This law allows a district to charge a fee for making water available to certain areas, even if the water isn't actually used. The charge can be based on the size or frontage of the land and can vary depending on land use or how much water is available. Generally, the charge can't exceed $30 per acre unless otherwise specified. If the process for setting this charge was followed correctly when it started, the district can keep the same rate each year without changes, but for any new or increased assessments, public notice and hearings are required.

The charge can rise yearly based on inflation. Properties using only natural water sources for commercial mineral work are exempt. The district can collect this charge through the county tax bill, becoming a lien if not paid on time. The charge is shown separately on tax bills if possible.

This law allows a waterworks district to use money collected from rates or charges to pay down the principal or interest on any bonds they owe.

This law allows the board of a district to set aside a general reserve fund in its annual budget. This reserve fund can't be more than 25% of the budget's total appropriations. This percentage calculation excludes certain items like bond interest, bond redemption, and other reserve funds from consideration.

This law allows a board to borrow money from various sources like the county, other waterworks districts, or the city, up to 85% of the district's expected revenue for the current or next fiscal year. They can also raise taxes to repay these loans. The board can lend money to other waterworks districts under certain conditions. Additionally, borrowing from banks or financial institutions is permitted if it's in the district's best interests.

This law states that when a waterworks district borrows funds, the district’s budget is immediately increased by that amount. The governing body that lends the funds can decide when and how the loan should be repaid, but the repayment cannot be postponed for more than 10 years.

When a district borrows money from the county, it must pay back the interest at the same rate the county uses for any district funds it holds.

If a district's assessed value is under $100,000, the county's board of supervisors can lend up to $10,000 to the district. This loan should be used for repairing, improving, extending, or renewing the district's water system. The district must repay the loan using its revenue and taxes within 10 years.

This law allows the board of a district to create a revolving fund for any officer or employee, just like counties do for their officers. The board follows the same rules that county boards use according to certain sections of the Government Code. The revolving fund is limited to the same uses and expenditures as those allowed for county officers.

This section states that any money that belongs to a district or is placed in the county treasury for the district can be deposited by the district official responsible for the money. This must be done following the general laws that apply to depositing public funds.

This law allows a district to set a standby charge for sewer services on properties, regardless of whether the service is used. The maximum charge is $30 per year for residential parcels and $30 per acre for non-residential parcels, unless higher charges are justified through specific government procedures. The law also outlines how these charges can be continued, collected, and made part of the county's tax bills. In cases of late payment, penalties apply, similar to those for county taxes. A lien on the property for unpaid charges does not occur if the property is sold or encumbered before the taxes are due.