This law section states that the board of directors of a water district must use the county's equalized assessment roll, which is a list of property values for tax purposes, to determine the basis for taxing within the district.

Each year, by the third Monday in August, the county auditor must send a written statement to the board of directors detailing the total value of all taxable land and improvements in the district. This valuation is based on the county's equalized assessment roll.

This section requires the board of directors to meet annually on the first Tuesday after the first Monday in September. During this meeting, they decide the tax rate for the district for the upcoming year. To do this, they estimate the total amount of money needed for various expenses, such as paying interest and principal on existing debt, covering salaries and maintenance costs, addressing salvage and delinquency fees, and potentially paying off some floating debt.

Once the tax rate is decided, the board must officially inform the county auditor about it.

This law section explains that the county auditor is responsible for calculating the tax that a district owes. They do this by applying the tax rate determined by the district's board to the property's assessed value as listed in the assessment roll.

Taxes imposed based on this law become a lien, meaning a legal claim, on the property being taxed. The rules that apply to collecting state and county taxes also apply here. This includes timelines for paying, notifying property owners about when to pay, what happens if you pay late, and any penalties, fees, or interest charged if taxes aren't paid on time. It also includes rules for how and when you can pay off these liens, except where different rules are mentioned in this part of the law.

This California law explains that if property owners don't pay their taxes, the tax collector can sell the assessed property to a district, similar to how state and county tax-delinquent properties are sold. If the owner doesn't redeem the property within the redemption period, the tax collector must transfer ownership of the property to the district, just as they would with the state for unpaid taxes.

This law states that when officials in a district levy and collect taxes, their actions are presumed to be regular and credible, just like the actions of officials who handle state and county taxes. It means that district tax officials are trusted to follow the rules correctly.

This law states that any official deeds carried out by district officers are final and binding. It means all the statements in those deeds are considered accurate, and it is assumed that all legal procedures and necessary actions have been properly completed.

This law requires the tax collector to provide the board with a full list of all overdue taxes and the names of the people who owe them, along with a certified copy of the relevant assessment from the assessment roll, if requested.

This law section explains that when property is sold to pay for taxes or assessments, the money made from the sale must be handled and distributed according to specific rules. These rules are detailed in another part of California's Government Code, unless the sale is already covered by a different set of rules in the Revenue and Taxation Code.