California Code
PART 1 - SANITARY DISTRICT ACT OF 923
CHAPTER 7 - Finances and Taxation

ARTICLE 1 - Generally

Section 6695. - 6695. (a) Except as otherwise provided in this part, no...

Section 6696. - 6696. The board may prescribe the time and manner of...

Section 6697. - 6697. District taxes may be assessed, levied, and collected for...

Section 6698. - 6698. The board shall annually levy a tax upon the...

Section 6699. - 6699. If any portion of the interest or principal due...

Section 6700. - 6700. The payment of the principal and interest of all...

Section 6701. - 6701. Taxes for the payment of the principal and interest...

ARTICLE 2 - Assessment by District Assessor

Section 6715. - 6715. Between the first Mondays in March and July annually...

Section 6716. - 6716. No mistake in the name of the owner of...

Section 6717. - 6717. The assessor shall verify his assessment roll, and shall...

Section 6718. - 6718. All the provisions of law relating to assessment of...

ARTICLE 3 - Equalization of Assessments by District Assessor

Section 6730. - 6730. Annually, on the first Monday of July at seven...

Section 6731. - 6731. If the district assessor has returned the assessment roll...

Section 6732. - 6732. If the assessment roll has not been returned by...

Section 6733. - 6733. When the assessment roll is returned by the district...

Section 6734. - 6734. The board may hear complaints as to the proceedings...

ARTICLE 4 - Levy of Tax

Section 6745. - 6745. After the equalization of the assessments has been completed,...

Section 6746. - 6746. After the entry in the minutes of the resolution...

Section 6747. - 6747. When completed, the roll shall be verified by the...

ARTICLE 5 - Collection

Section 6760. - 6760. As soon as practicable, but not later than the...

Section 6761. - 6761. The tax collector shall collect the taxes shown to...

Section 6762. - 6762. All the provisions of the laws of the state...

Section 6763. - 6763. The board may direct the district attorney of the...

Section 6764. - 6764. All money collected for district purposes by the district...

Section 6765. - 6765. The board may at any time, by order entered...

Section 6766. - 6766. The tax collector shall immediately pay to the treasurer...

Section 6767. - 6767. The tax collector and the sureties on his official...

ARTICLE 6 - Use of County Assessor s Roll

Section 6780. - 6780. The board may elect to avail itself of the...

Section 6781. - 6781. The board shall declare its election by resolution and...

Section 6782. - 6782. Following the board’s election, the county auditor shall on...

Section 6783. - 6783. The board shall, then, before September 1st, estimate the...

Section 6784. - 6784. The board shall designate the number of cents on...

Section 6785. - 6785. The board shall by September 1st of each year...

Section 6786. - 6786. The county auditor shall compute and enter in the...

Section 6787. - 6787. The taxes are a lien on all the property...

ARTICLE 6.5 - Districts in More Than One County

Section 6789. - 6789. Taxes for a district which is situated in more...

ARTICLE 7 - Funds

Section 6790. - 6790. In a fund called the “bond fund of sanitary...

Section 6791. - 6791. No part of the money in the bond fund...

Section 6792. - 6792. In a fund called the “running expense fund of...

Section 6793. - 6793. The whole or any part of the money in...

Section 6794. - 6794. The treasurer shall pay out money of the district...

Section 6795. - 6795. The treasurer shall keep the order as his voucher,...

Section 6796. - 6796. The proceeds of the sale of bonds shall be...

Section 6797. - 6797. The money in the sewer construction fund shall be...

Section 6798. - 6798. All fines for the violation of any regulation or...

Section 6799. - 6799. The county treasurer and sureties upon his official bond...

Section 6800. - 6800. Notwithstanding the provisions of any other section of this...

Section 6801. - 6801. As an alternative to the functions of the treasurer,...

ARTICLE 8 - Claims

Section 6805. - 6805. All claims for money or damages against the district...