California Code
DIVISION 12 - COUNTY WATER DISTRICTS
PART 7 - TAXES

CHAPTER 1 - General Provisions

ARTICLE 1 - In General

Section 31650. - 31650. A district may cause taxes to be levied for...

Section 31651. - 31651. If the maturity of the indebtedness created by an...

Section 31652. - 31652. A district may cause taxes to be levied to...

Section 31653. - 31653. A district may impose a special tax pursuant to...

ARTICLE 2 - Special Rate

Section 31665. - 31665. Whenever the board by ordinance finds that because of...

Section 31666. - 31666. The petition shall request that the board determine what...

Section 31667. - 31667. A fee of ten dollars ($10) shall be paid...

Section 31668. - 31668. The board shall set a time and place for...

Section 31669. - 31669. The notice for a special rate of taxation hearing...

Section 31670. - 31670. The board shall meet at the time and place...

Section 31671. - 31671. After the conclusion of the hearing, if the board...

Section 31672. - 31672. The ordinance or resolution shall: (a) Describe the land...

Section 31673. - 31673. A certified copy of the ordinance or resolution determining...

Section 31674. - 31674. After a copy of the ordinance or resolution is...

Section 31675. - 31675. The determination of the board granting or denying a...

ARTICLE 3 - Taxation Within the Kings County Water District

Section 31680. - 31680. Within the Kings County Water District, the board may...

CHAPTER 2 - Main Tax Procedure

Section 31700. - 31700. In this chapter “district” means a county water district...

Section 31701. - 31701. If a district has no revenue or if the...

Section 31701.5. - 31701.5. The amount of any charges for water and other...

Section 31701.6. - 31701.6. A district shall notify the holder of title to...

Section 31701.7. - 31701.7. In case any charges for water or other services,...

Section 31702. - 31702. After the board of directors has furnished the estimates...

Section 31702.1. - 31702.1. The board may, by resolution, elect to fix its...

Section 31702.2. - 31702.2. Following the board’s election, the county auditor shall, before...

Section 31702.3. - 31702.3. On or before September 1 of each year, the...

Section 31702.4. - 31702.4. The county auditor shall compute and enter in the...

Section 31703. - 31703. Subject to any other limitations in this division contained...

Section 31703.1. - 31703.1. Upon request of the Mariana Ranchos County Water District,...

Section 31703.2. - 31703.2. Annually, the Sierra Lakes County Water District, Placer County,...

Section 31703.3. - 31703.3. Annually, the Circle Oaks County Water District, Napa County,...

Section 31703.4. - 31703.4. Upon request of the Apple Valley Heights County Water...

Section 31703.5. - 31703.5. Annually, the Desert View County Water District, San Bernardino...

Section 31703.6. - 31703.6. Annually, the Pinedale County Water District, Fresno County, may...

Section 31703.7. - 31703.7. Upon request of the Cucamonga County Water District, the...

Section 31703.8. - 31703.8. Annually, the El Dorado Hills County Water District, El...

Section 31703.9. - 31703.9. Annually, the Juniper Riviera County Water District, San Bernardino...

Section 31704. - 31704. Taxes levied by the Coachella Valley County Water District...

Section 31706. - 31706. All district taxes shall be collected at the same...

Section 31707. - 31707. Subject to the provisions of Section 31707.1, taxes for...

Section 31707.1. - 31707.1. No bonded debt and no lien therefor is created...

Section 31707.5. - 31707.5. (a) Taxes for the payment of all charges, claims,...

Section 31708. - 31708. Notwithstanding any other provision of this part to the...

Section 31709. - 31709. District taxes whether for the payment of a bonded...

CHAPTER 3 - Alternative Tax Procedure

ARTICLE 5 - Collections Generally

Section 31805. - 31805. All district taxes levied on real property and improvements...

ARTICLE 6 - Collection by the Assessor

Section 31822. - 31822. If the assessee owns taxable real property in fee...