To the extent that the revenues resulting from water charges authorized by Section 60245 of this act are inadequate to meet the obligations and expenses therein set out, the board may cause a tax to be levied, as herein provided, sufficient to pay the expenses and charges set out in Section 60245.
FinancesTaxes
Section § 60250
If the money collected from water charges isn't enough to cover all the costs and responsibilities mentioned in Section 60245, the board has the authority to impose a tax to make up the difference and ensure everything is paid for.
water charges revenue shortfall costs and obligations
Section § 60251
This law section explains that a district board must figure out how much money needs to be raised through taxes for the fiscal year. They set the tax rate necessary to meet the district's financial needs. Before local supervisors fix their tax rate, the board must provide them with a written statement. This statement includes how much money is needed to pay off district debts, why the entire district benefits from existing debts, and other financial needs of the district.
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, and within a reasonable time previous to the time when the board of supervisors is required by law to fix its tax rate, the board shall certify to the board of supervisors a statement in writing containing the following: (a) an estimate of the minimum amount of money required to be raised by taxation during the fiscal year for the payment of the principal of and interest on any bonded debt of the district as it becomes due; (b) a statement that the entire district was benefited by incurring the bonded indebtedness; (c) an estimate of the minimum amount of money required to be raised by taxation during the fiscal year for all other purposes of the district.
district board taxation tax rate determination fiscal year tax planning
Section § 60252
This law requires the board of supervisors to add a specific tax on real estate and buildings within a district when they are setting other county taxes. Personal property is not taxed under this law. It's up to the responsible tax authorities in each county to make sure this real property tax is applied.
The board shall direct that at the time and in the manner required by law for the levying of taxes for county purposes, such board of supervisors shall levy, in addition to such other tax as may be levied by such board of supervisors, at the rate or rates so fixed and determined by the board, a tax upon the real property and improvements thereon, but not on personal property within the district, and it is made the duty of the officer or body having authority to levy taxes within each county to levy the tax so required.
real property tax supervisors tax levy
Section § 60253
This law states that taxes to pay off the interest or principal of any bonded debt in a district should be charged only on real property, like land and buildings, not on personal property. The decision about this taxation is made by the board when they decide there's a need to take on the debt.
Taxes for the payment of the interest on or principal of any bonded debt shall be levied on the real property and improvements thereon, but not on personal property within the district, as determined by the board in the resolution declaring the necessity to incur the debt.
bonded debt tax levy real property
Section § 60254
This law states that taxes for various district purposes will be applied to all real estate and its improvements, but not to personal property within the district.
Taxes for other purposes of the district shall be levied on all real property and improvements thereon, but not on personal property in the district.
real property tax improvements taxation district taxation purposes
Section § 60255
This law requires county officials who are responsible for collecting taxes to handle certain taxes just like they do with regular county taxes. Once collected, these taxes must be given to the district.
It shall be the duty of all county officials charged with the duty of collecting taxes to collect the taxes provided for herein in time, form and manner as county taxes are collected, and when collected pay the same to the district.
county tax collection district taxes official duty
Section § 60256
This law states that any taxes mentioned will become a lien on real estate and its improvements within a district, but not on personal property. These liens can be collected in the same way as state and county tax liens.
All taxes provided for herein shall be a lien on all the real property and improvements thereon, but not on personal property within the district, and their collection may be enforced by the same means as provided for in the enforcement of liens for state and county taxes.
property tax lien real estate lien tax enforcement
Section § 60257
This section states that if mineral rights are assessed separately from other property rights on a piece of land, taxes will not be imposed on those mineral rights. Instead, taxes should be applied to the property excluding the mineral rights.
When mineral rights are assessed separately from other rights in any parcel of real property no tax shall be levied under this division upon such mineral rights and any such tax shall be levied upon such real property exclusive of such mineral rights.
mineral rights separate assessment property tax
