8220-8223

STREETS AND HIGHWAYS CODE
SECTION 8220-8223




8220.  Annually on or before August 1st, the commission shall
furnish to the board of supervisors and auditor of the county an
estimate in writing of the amount of money necessary to be raised by
taxation for the purposes of the district for the ensuing fiscal
year. The amount shall be sufficient to pay:
   (a) The interest on all outstanding bonds of the district which
will become due during the ensuing fiscal year.
   (b) The principal of all outstanding bonds of the district which
will mature during the ensuing fiscal year.
   (c) The amount necessary to pay the contract price of any contract
which was to be paid by a tax levied on the real property within the
district as herein provided.
   (d) The estimated cost of repairs and maintenance of the project
and the running expenses of the district.
   (e) The amount necessary for preliminary engineering and other
expenses incurred prior to the issuance and sale of bonds.
   (f) In the first tax levy, the amount, if any, required to be
raised to pay principal of or interest on any notes issued by the
district as authorized herein.



8221.  Annually at the time of levying county taxes, the board of
supervisors shall levy a tax upon the real property within the
district. The rate shall be such as will produce, after due allowance
for delinquency, the amount determined as necessary to be raised by
taxation on the secured roll. The tax rate so levied shall apply to
the real property within the district as it appears on the assessment
roll of the county.



8222.  The tax so levied shall be computed and entered on the
assessment roll by the county auditor, and if the board fails to levy
the tax the auditor shall do so. The tax shall be collected at the
same time and in the same manner as county taxes, and when collected
shall be paid into the county treasury for the use of the district.
The provisions of law prescribing the manner of levying and
collecting county taxes and the duties of the several county officers
with respect to taxation are, so far as they are not in conflict
with this chapter, applicable to taxation under this chapter. Such
officers shall be liable upon their several official bonds for the
faithful discharge of the duties imposed upon them by this chapter.




8223.  All money raised by taxation which is authorized by this
chapter shall belong to the district.