County Drainage DistrictsFinance and Taxation
Section § 56110
Every year, at least 15 days before the county board of supervisors sets the county tax amount, the district board must provide them with a statement. This statement should include the amount needed to cover bond interest for the year and any principal payments that are due before the next general tax is decided.
Section § 56111
This law requires the county's board of supervisors to collect a tax on real estate within a specific district each year, similar to other county taxes. The amount of the tax must be enough to cover that year's bond interest and any part of the bond principal due before the next year's tax collection.
Section § 56112
If a district board does not provide the county's board of supervisors with a written statement of the funds needed, the county's board of supervisors must determine how much is needed to pay the year's bond interest and any principal on the bonds due before the next tax levy. They will then collect the necessary funds.
Section § 56113
This law explains that a specific tax is collected alongside and in the same way as the general county taxes. Once the tax is collected, it is deposited into the county's treasury for the district's benefit. The funds must be used exclusively to pay back the principal and interest on bonds issued by the district.
Section § 56114
This law states that the county treasurer is responsible for paying the principal and interest on bonds, using the same legal methods that are currently used or will be established in the future for paying off the county's own bonds.
Section § 56115
This law explains that a district board has the option to send a written request to the county board of supervisors each year, 15 days before the county starts its tax levy process. This request should state the amount of money needed to maintain and operate any work or improvements within the district, as well as cover other expenses related to the district's functions. The county board will then include this amount in the county's tax levy, collecting it as a property tax. However, the tax cannot exceed 25 cents for every $100 of the property's assessed value each year.
Section § 56116
This law explains how a certain tax is to be collected and used. It says the tax will be collected at the same time and in the same way as the county's general taxes. The money from this tax will go into the county's treasury but specifically credited to the district's operating fund, and the district board will decide how to spend it.
Section § 56117
This section explains how payments from a water district's operating fund are handled. The district board must approve all claims for payment. If someone has a claim for money or damages against the district, it usually follows specific rules outlined in the Government Code. However, if those rules don't apply, the claim should be presented directly to the board. All claims will be reviewed and paid similarly to how counties handle their claims.
Section § 56118
This law states that the expenses related to creating an engineer's report, including payments to engineers and district staff, must be paid by the district using the first funds it has available.