This law allows the board to hold an election to ask voters in the district if they agree to a special assessment, which is an extra charge, to raise funds for specific purposes outlined in this division of regulations.

This law section states that when an election is called, it must be conducted according to specific rules in another part of the law. These rules cover how the election notice is given, how the election is held, and how the results are determined and announced.

This section is about organizing an election where voters are notified about the amount of money that needs to be raised and why it is needed. It also explains how the total amount can be collected over time through annual payments, from as few as two to as many as forty installments, and details how much each installment will be.

This law specifies that during an election related to assessments, the ballots must include options for voters to choose “Assessment—Yes” or “Assessment—No,” or similar phrasing.

If a majority of voters approve an assessment, the board must include the approved amount in its annual financial plans. If the assessment is to be paid in yearly installments, the board should include the installment amount in each year's plan as specified.

This law section explains that a special assessment, which is a type of tax, will be charged according to the rules outlined in other specified chapters. Once this tax is collected, it must be given to the treasurer to be used for the purposes that were announced before the election.

This law says that if a district is formed following the rules mentioned in Section 74056, all bonds for the district or any improvement area within it are to be paid through assessments on all real property in that area. Special assessments can be collected from all properties in the district according to specific procedures. The board's resolution and election notice must clearly state that these assessments apply to all properties in the district.