1650-1654

STREETS AND HIGHWAYS CODE
SECTION 1650-1654




1650.  For the purposes of this article, the unencumbered funds of
the district are the sum of all money, uncollected taxes, and other
uncollected accounts belonging to or due to such district, in excess
of an amount sufficient to pay all claims and accounts against the
district, including both claims and accounts lawfully payable from
the funds of such district on the date of annexation or
incorporation, and claims and accounts which will become payable from
such funds by reason of lawful contracts in force on that date.



1651.  Whenever any territory is included in any city, either at the
original incorporation of such city, or by subsequent annexation
thereto, and such territory constitutes all or part of a road
district, the county surveyor or, in a county not having a county
surveyor, the officer having similar duties and authority, shall
indicate on the map books of the county assessor the property
incorporated or annexed.



1652.  The assessor shall then ascertain from his records the
assessed value of such incorporated or annexed property on the lien
date and shall certify to the county auditor such value thus
ascertained.


1653.  The auditor shall then calculate the proportion that the
assessed value, on the preceding lien date of the property annexed or
incorporated bears to the total assessed value, as of that day, of
all the property in the district from which the annexation or
incorporation was made. He shall prepare a claim in favor of the
city, to be allowed by the board of supervisors and paid by warrant
on the treasurer, for that part of the unencumbered funds of the
district which bears the same proportion to the whole of such
unencumbered funds as the assessed value of the property annexed or
incorporated bears to the total assessed value of all the property in
the district from which the annexation or incorporation was made.




1654.  Such city shall repay to the county its proportion of all
taxes for highway purposes on the annexed or incorporated portion of
such district which are subsequently refunded or canceled. The money
paid to such city, pursuant to this article, shall be expended for
highway purposes only.