A district may cause taxes to be levied, in the manner provided in this part, for the purpose of paying any obligation of the district, including its formation expenses and any warrants issued therefor. The amount of this levy shall not exceed the amount permitted by any maximum property tax rate limitation in the Revenue and Taxation Code, provided, however, that if no tax was levied by the district in either the 1971–1972 or 1972–1973 fiscal year and the district incurred expenses in such years, which expenses were paid from revenues other than taxes, then the maximum levy shall not exceed fifty cents ($0.50) per one hundred dollars ($100) of assessed valuation per year.
TaxesTaxes Generally
Section § 72090
This law allows a district to levy taxes to cover its obligations, like costs related to its creation and other debts. The tax amount must stay within the limits set by property tax laws. However, if the district didn't levy taxes in the 1971-1972 or 1972-1973 fiscal years and covered its costs through other income, the maximum tax levy is capped at 50 cents for every $100 of assessed property value each year.
district tax levy formation expenses district obligations
Section § 72090.5
This law allows a district to impose a special tax on either all taxpayers or all real estate within its boundaries. This tax must be applied equally, but unimproved land can be taxed at a lower rate than developed land.
A district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, except that unimproved property may be taxed at a lower rate than improved property.
special tax uniform taxation unimproved property
Section § 72091
If the district's income (or that of an improvement district within it) isn't enough to cover its bond payments, the board must raise taxes to make sure they can pay off the debt. This includes principal and interest due soon, even if it means acting before the next regular tax collection.
If the revenues of the district, or of any improvement district therein, are or in the judgment of the board will probably be inadequate for any cause to pay the principal of or interest on any bonded debt of the district, or any improvement district thereof, as it becomes due and also the amounts set forth in Section 71616, the board shall cause a tax to be levied, as provided in this part, sufficient to provide for such deficit and to pay the amount of such principal and interest that will become due before the proceeds of a tax levied at the next general tax levy will be available.
district revenue bonded debt inadequate revenue
Section § 72092
If the board of a municipal water district thinks their income won't cover costs like operating expenses, maintenance, and obligations, and they're part of a larger metropolitan water district, they have to set up a tax to make up the difference. This tax should be enough to cover all necessary expenses.
If, in the opinion of the board of a municipal water district, the corporate area of which has been included in or annexed to a metropolitan water district as a unit, the revenues of the municipal water district will be inadequate for any cause to pay the operating expense of such district, to provide for repairs and depreciation of works owned or operated by it, and to meet all of its obligations the board shall provide for the levy and collection of a tax, in the manner provided in this part, sufficient to raise the amount of money determined by the board to be necessary for the purpose of paying the operating expenses of such district, providing for repairs and depreciation of works owned or operated by it, and meeting all of its obligations.
municipal water district metropolitan water district inadequate revenues
Section § 72093
The board is responsible for setting the tax rate needed to raise funds for the district each fiscal year. This tax rate must not go over the legal limits set by tax laws. If the district didn't impose a tax in the 1971-1972 or 1972-1973 fiscal years and still had expenses covered by non-tax revenue, the tax levy can be up to 50 cents per $100 of property value.
The board shall determine the amounts necessary to be raised by taxation during the fiscal year and shall fix the rate or rates of tax to be levied which will raise the amounts of money required by the district. These acts by the board are a valid assessment of the property and a valid levy of the taxes so fixed. The amount of this levy shall not exceed the amounts permitted by any maximum property tax rate limitation in the Revenue and Taxation Code, provided, however, that if no tax was levied by the district for either the 1971–1972 of the 1972–1973 fiscal year, and the district incurred expenses in such years, which expenses were paid from revenues other than taxes, then the maximum levy shall not exceed fifty cents ($0.50) per one hundred dollars ($100) of assessed valuation per year.
tax rate determination fiscal year taxation property tax levy
Section § 72094
By September 1 each year, the board must inform the county supervisors and auditor about the district's tax rates and any unpaid water service charges that have been overdue for 60 days or more as of July 1. They must provide this information if the property owner has requested it in writing.
On or before September 1, the board shall certify to the board of supervisors and county auditor the tax rate or rates fixed for the district and shall furnish a statement of any delinquent and unpaid charges for water and other services, or either, requested in writing by the owner of the property that remain delinquent and unpaid for 60 days or more on July 1st.
property tax rate county supervisors county auditor
Section § 72095
The county auditor is responsible for figuring out and recording how much each property in a district needs to pay in district taxes. They do this by applying the tax rate set by the board to the property's assessed value on the county's assessment roll.
The county auditor shall compute and enter in the county assessment roll the respective sums to be paid as a district tax on the property in the district, using the rate or rates of levy as fixed by the board and the assessed value as found on the assessment roll for the property subject to the particular tax.
county auditor district tax property assessment
Section § 72096
This law states that taxes to pay off interest or principal on bonded debt must be collected from properties that directly benefit from the debt, as determined by the district's board. For other district purposes, taxes are collected from all properties that fall under the relevant tax category.
Taxes for the payment of the interest on or principal of any bonded debt shall be levied on the property within the district, or improvement district therein, that is benefited by the bonded debt, as determined by the board in the resolution declaring the necessity to incur the debt. Taxes for other purposes of the district shall be levied on all property in the district or portion thereof subject to the particular tax.
bonded debt property tax tax levy
Section § 72096.5
This law means that if you live in a mobile home on rented land and the mobile home isn't permanently fixed to the land, you don't have to pay property taxes for any district debts or improvements in that area.
Notwithstanding any other provisions of law, a mobilehome which occupies a rental space and is not permanently attached to the land is not property subject to ad valorem property taxes for debt service of the district or of any improvement district therein.
mobilehome rental space not permanently attached
Section § 72097
County officers responsible for collecting taxes must collect district taxes just like they collect county taxes, and then they must give the collected district taxes to the district.
All county officers charged with the duty of collecting taxes shall collect district taxes at the same time and in the same form and manner as county taxes are collected, and shall pay the collected district taxes to the district.
district taxes county officers tax collection
Section § 72098
This law states that if a district takes on debt through bonds, the taxes to repay that debt and its interest will be attached as a lien, or legal claim, on the property that benefits from the debt. Additionally, the law makes it clear that any other taxes the district imposes will also be a lien on all properties within the district that are responsible for paying those specific taxes.
Taxes for the payment of a bonded debt and the interest thereon shall be a lien on all the property benefited thereby as stated in the resolution of the board declaring the necessity to incur the debt. All taxes for other purposes of the district shall be a lien on all the property in the district subject to the particular tax.
bonded debt property lien tax lien
Section § 72099
This law states that liens for district taxes are as powerful and effective as liens for other types of taxes. These liens can be collected using the same methods used for enforcing state and county tax liens.
Liens for district taxes, whether for payment of a bonded indebtedness and the interest thereon or for other purposes, shall be of the same force and effect as other liens for taxes, and their collection may be enforced by the same means as provided for the enforcement of liens for state and county taxes.
district tax liens bonded indebtedness tax lien enforcement
Section § 72100
If a property's water service charges are overdue, these charges can be added to its annual property taxes, making them a lien on the property similar to a tax lien. This means the charges are treated like unpaid property taxes. However, if someone legally bought the property or has a legitimate lien before the property taxes are due, the lien won't attach, and the charges will be collected by other means. The county will keep some of the collected money to cover the costs of collecting these charges, with the exact amount decided by an agreement between county supervisors and the district's board.
The amount of any charges for water and other services or either included in the statement of delinquent and unpaid charges pursuant to subdivision (c) of Section 72094 shall be added to and become a part of the annual taxes next levied upon the property upon which the water for which the charges are unpaid was used and upon the property subject to the charges for any other district services and shall constitute a lien on that property as of the same time and in the same manner as does the tax lien securing such annual taxes. All laws applicable to the levy, collection and enforcement of municipal ad valorem taxes shall be applicable to such charges, except that if any real property to which such lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed by this section shall not attach to such real property and the charges relating to such property shall be transferred to the unsecured roll for collection. The county shall deduct from the charges collected an amount sufficient to compensate the county for costs incurred in collecting such delinquent and unpaid charges. The amount of such compensation shall be fixed by agreement between the board of supervisors and the district’s board of directors.
delinquent water charges lien on property property taxes
Section § 72101
If you own land and have unpaid water service charges that are more than 60 days overdue, the district must inform you because those charges can become a lien on your property.
A district shall notify the holder of title to land whenever delinquent and unpaid charges for water and other services or either which could become a lien on such property pursuant to Section 72100 remain delinquent and unpaid for 60 days.
delinquent charges unpaid water services lien on property
Section § 72102
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.
In case any charges for water or other services, or either, remain unpaid the amount of the unpaid charges may in the discretion of the district be secured at any time by filing for record in the office of the county recorder of any county, a certificate specifying the amount of such charges and the name and address of the person liable therefor.
From the time of recordation of the certificate, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards, and before the lien expires, acquired by him. The lien has the force, priority, and effect of a judgment lien and shall continue for 10 years from the date of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of such filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.
unpaid water charges water service lien judgment lien
