text: The bonds shall be in such denominations as the board may prescribe.

history: (History: Amended by Stats. 1971, Ch. 359.)

article: 5. Issuance and Terms


kind: section

code: WAT

text: The principal and interest shall be payable in lawful money of the United States at the office of the treasurer or such other place as may be designated or at either place at the option of the holder of the bond.

history: (History: Added by Stats. 1965, Ch. 75.)

division: 21. WATER CONSERVATION DISTRICTS

chapter: 3. Bonds

article: 5. Issuance and Terms

path: 21. WATER CONSERVATION DISTRICTS > 3. Bonds > 5. Issuance and Terms


text: The bonds shall be dated, numbered consecutively, signed by the president, and attested by the secretary with the official seal of the district. The interest coupons shall bear the actual or facsimile signature of the president.

article: 5. Issuance and Terms


text: The bonds as issued may be sold at such times and in such amounts as the board deems expedient, after a notice inviting bids therefor has been published in the district pursuant to Section 6062 of the Government Code. A certified check payable to the district for at least 2 percent of the amount of the bonds offered shall accompany each bid, conditioned that the bidder will accept and pay for the bonds bid for if awarded to him, otherwise such check shall be forfeited to the district and the amount thereof paid into the treasury. If no bids are received the bonds offered may be sold at private sale.

article: 6. Sale of Bonds and Use of Proceeds

path: 21. WATER CONSERVATION DISTRICTS > 3. Bonds > 6. Sale of Bonds and Use of Proceeds


text: The proceeds from the sale of bonds shall be paid into the treasury of the district, placed to the credit of a special fund, and expended only for the purpose for which the indebtedness was created.

article: 6. Sale of Bonds and Use of Proceeds


text:
If the board determines by resolution that (1) the expenditure of money raised by the sale of bonds for the purpose for which the bonds were voted is impracticable or unwise, or (2) that all of the purposes for which money raised by the sale of bonds have been fulfilled but that there is a surplus of such money remaining, the board may call a special election to obtain the consent of the voters to use the money for some other purpose for which the district may issue bonds.

The procedure shall be the same as when the bond proposition was originally submitted and the election may be consolidated with any other election, in which case one ballot may be used in the discretion of the board.

article: 6. Sale of Bonds and Use of Proceeds


text: A district, in the construction of any work to be done or improvement made by it or within an improvement district formed pursuant to Part 7 (commencing with Section 75000) of this division and in the levying of assessments and reassessments and the issuing of bonds to pay for costs and expenses of the work and improvements done or to be done, may use the Improvement Act of 1911, the Municipal Improvement Act of 1913, or the Improvement Bond Act of 1915. These acts are hereafter referred to in this chapter as the “improvement acts.”

history: (History: Amended by Stats. 1974, Ch. 426.)

chapter: 4. Adoption of Improvement Acts

path: 21. WATER CONSERVATION DISTRICTS > 4. Adoption of Improvement Acts


text: Notwithstanding the provisions or limitations of any of the improvement acts relating to the work authorized to be done or the improvements authorized to be made thereunder, a district may acquire or construct, by the procedures permitted by this article, any improvements authorized by this division, and the improvements authorized to be constructed or acquired by the procedure permitted by this article, are restricted to those permitted by this division.


text:
In the application of the improvement acts to proceedings under this division, the terms used in those acts shall have the following meanings:

(a) “City council” or “council” means the board.

(b) “City” or “municipality” means the district.

(c) “Clerk” or “city clerk” means the secretary.

(d) “Superintendent of streets,” “street superintendent,” or “city engineer” means the chief engineer of the district or any other person appointed to perform such duties.

(e) “Tax collector” means the county tax collector.

(f) “Treasurer” or “city treasurer” means the treasurer.

(g) “Right-of-way” means any right-of-way owned or held by the district for the purpose of constructing or maintaining any work or improvements which the district is authorized to do.


text: The powers and duties conferred by the improvement acts upon boards, officers, and agents of cities shall be exercised by the board, officers, and agents of the district, respectively.


text: No assessment or bond levied or issued pursuant to proceedings under any of the improvement acts, as authorized by this chapter, shall become a lien, and no person shall be deemed to have notice thereof, until a certified copy of the assessment in the proceedings under the improvement act being utilized, and the diagram attached to the assessment, are recorded in the office of the county recorder of each county in which any part of the lands assessed are located.


text: The district may issue negotiable promissory notes bearing interest at a rate not exceeding the rate set by Article 7 (commencing with Section 53530) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code. The notes shall be general obligations of the district payable from revenues and assessment taxes, unless paid from other available funds of the district, in the same manner as bonds of the district. The maturity of the notes shall not be later than five years from the date thereof and the total aggregate amount of the notes outstanding at any one time shall not exceed the lesser of 2 percent of the assessed valuation of the taxable property in the district, according to the last assessment roll or five million dollars ($5,000,000), except that a district which has been formed for less than 18 months may not borrow an amount exceeding twenty-five thousand dollars ($25,000).

history: (History: Amended by Stats. 1990, Ch. 1558, Sec. 10.)

chapter: 5. Negotiable Promissory Notes

path: 21. WATER CONSERVATION DISTRICTS > 5. Negotiable Promissory Notes


text:
“Taxable property,” as used in Section 74950, means:

(a) All lands and improvements within a district or improvement district, as the case may be, if the provisions of Section 74056 were complied with in the formation of the district or district within which the improvement district is created.

(b) All lands and improvements within an improvement district if the basis of taxation in the improvement district has been changed pursuant to Section 75151 from land to land and improvements.

(c) Land only within any district or improvement district not mentioned in subdivision (a) or (b) of this section.

history: (History: Added by Stats. 1966, 1st Ex. Sess., Ch. 35.)


text: If a district undertakes to issue promissory notes pursuant to the limitations set forth in Section 74950, the limitations provided in Sections 75357 and 75358 shall not apply.


text: Subject to the limitations of this chapter, revenue bonds, including refunding revenue bonds, may be issued by a district under the Revenue Bond Law of 1941, Chapter 6 (commencing with Section 54300), Part 1, Division 2, Title 5 of the Government Code.

history: (History: Added by Stats. 1971, Ch. 359.)

path: 21. WATER CONSERVATION DISTRICTS > 6. Issuance of Revenue Bonds Pursuant to the Revenue Bond Law of 1941


text: This chapter provides an alternative authority and procedure for the subject to which it relates, but does not affect any other law relating to such subject or a similar subject. When proceeding under the provisions of this chapter, such provisions alone need be followed.

chapter: 6. Issuance of Revenue Bonds Pursuant to the Revenue Bond Law of 1941


text: For the purposes of this chapter, the term “enterprise,” as used in the Revenue Bond Law of 1941, shall be limited to and shall include only those works or property authorized to be acquired, constructed, improved or financed by a water conservation district pursuant to this division or any other applicable provision of law.


text: Whenever 1,000 or more of the holders of title or evidence of title of land within a district, as shown by the records of the county assessor, desire to form an improvement district within a district, they may propose the formation of such an improvement district by filing a petition with the board. The petition shall contain a statement of the plan of the proposed improvement district and a description of the boundaries thereof.

article: 1. Initiation of Proceedings

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 1. Initiation of Proceedings


text: Upon receipt of the formation petition the board shall cause a survey to be made of the proposed improvement, and if it is found that the plan of improvement is feasible, the board shall cause to be prepared a report containing the plans and specifications of the improvement and an estimate of the cost thereof. The report shall be in such detail and be accompanied by such exhibits as will disclose the purpose sought to be accomplished and the means to be employed therefor.

chapter: 1. Improvement Districts for Issuance of Bonds

article: 1. Initiation of Proceedings


text: The report shall be filed in the office of the district and shall be subject to the inspection of all parties interested.

article: 1. Initiation of Proceedings


text: After the filing of the report required by Section 75001, the board shall give notice of a hearing upon the formation petition by posting a notice thereof in three public places within the proposed improvement district and publishing such notice once a week for two weeks in some newspaper published in the county in which the office of the district is situated. The notice shall be posted not later than 20 days prior to the date set for the hearing.

article: 2. Hearing and Formation

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 2. Hearing and Formation


text: At the hearing the board shall hear such objections to the formation petition, the formation of the improvement district and its boundaries, and the plans, specifications, and estimates as may come before it, and shall make such changes in reference thereto as it considers proper.

article: 2. Hearing and Formation


text:
At the hearing the board may make such changes in the boundaries of the proposed improvement district as it deems advisable and shall define and establish the boundaries, but the board shall not modify the boundaries so as to exclude from the proposed improvement district any territory which may be benefited by the improvement district, or include within the proposed improvement district any land which will not in its judgment be benefited by the formation thereof.

If any additional lands are included in the proposed improvement district, the hearing of the petition shall be continued and the owners of the added lands shall be given not less than 20 days’ personal notice of the addition of such lands to the improvement district.

article: 2. Hearing and Formation


text: At the hearing the board shall determine whether the petition complies with the requirements of Section 75000 and for that purpose shall hear all competent and relevant testimony in support or in opposition thereto. No defect in the form or contents of the petition or any proceeding therein shall invalidate any proceeding, but the petition shall have a sufficient number of qualified signatures attached thereto.

article: 2. Hearing and Formation


text: If more than one-third of the holders of title or evidence of title of lands within the proposed improvement district object in writing at the hearing to the formation of the proposed improvement district, the board shall deny the formation petition and no further proceedings shall be had thereon.

article: 2. Hearing and Formation


text: At the conclusion of the hearing, if the board determines that the improvement district should be formed, it shall make a final order approving the formation petition.

article: 2. Hearing and Formation


text: The order shall be entered in the minutes of the board and a copy thereof shall be recorded in the office of the county recorder of each county in which any of the lands of the improvement district are located.

article: 2. Hearing and Formation


text: If the board makes the final order approving the formation petition, it may, by resolution adopted by a majority of its members, call an election for the purpose of authorizing the incurring of a bonded indebtedness by the improvement district.

article: 3. Calling of Bond Election

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 3. Calling of Bond Election


text:
The resolution shall specify all of the following:

(a) The purpose for which bonds are proposed to be issued.

(b) The maximum rate of interest the bonds shall bear.

(c) The number of years, not exceeding 25, the whole or any part of the bonds are to run until maturity.

article: 3. Calling of Bond Election


text: The resolution shall further provide for submitting the question of the incurring of the indebtedness to the qualified electors of the improvement district at an election called for that purpose.

article: 3. Calling of Bond Election


text: Notice shall be given of the bond election by publication in a newspaper published in each of the counties in which the improvement district is situated, if there is one, at least once a week for three weeks previous to the election, by posting notice thereof in three public places in the improvement district, and by posting a copy in the office of the district.

article: 4. Notice of Bond Election

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 4. Notice of Bond Election


text: The notice of the bond election shall designate a name for the improvement district and describe the boundaries thereof. The notice shall also designate the respective election precincts and the polling place in each, the election officers, the time of the election, and the hours during which the polls will be kept open; provided, that the polls shall be opened not later than 8 o'clock a.m. and kept open until 7 o'clock p.m.

article: 4. Notice of Bond Election


text: The bond election shall be conducted in accordance with the general election laws of the state as far as applicable and except as otherwise provided in this chapter.

article: 5. Bond Election

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 5. Bond Election


text: Several propositions may be submitted at the same bond election.

article: 5. Bond Election


text:
Only qualified electors of the improvement district may vote at the bond election.

All electors residing within the improvement district whose names appear on the register of voters of the last general election and at any time within 40 days preceding the bond election are qualified electors of the improvement district eligible to vote at the bond election.

article: 5. Bond Election


text: The ballots at the bond election shall contain a general statement of the amount and purpose of the bonds to be issued. To the right of or below the statement of the proposition to be voted on, the words “Yes” and “No” shall be printed on separate lines, with voting targets.

history: (History: Amended by Stats. 2025, Ch. 303, Sec. 69. (AB 1512) Effective January 1, 2026.)

article: 5. Bond Election


text: Immediately after the bond election, the election officers shall publicly count the votes and make and transmit a report of the result of the election to the board.

article: 5. Bond Election


text: If two-thirds of the votes cast upon the proposition favor the proposition submitted, the proposition shall be deemed to have been accepted by the voters and to authorize the incurring of a bonded indebtedness and the issuance of bonds in the amount and for the purpose stated in the proposition.

history: (History: Amended by Stats. 2025, Ch. 303, Sec. 70. (AB 1512) Effective January 1, 2026.)

article: 5. Bond Election


text: If the bond election has been fairly held and conducted, no informality or omission to perform a prescribed duty shall be held to invalidate or affect the legality of any bonded debt authorized to be incurred.

article: 5. Bond Election


text: Any improvement district formed pursuant to this chapter shall be under the supervision, direction, and control of the board.

article: 6. Powers of the Board

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 6. Powers of the Board


text: The board shall have the same power, authority, and jurisdiction over and with reference to an improvement district formed pursuant to this chapter that it possesses over and with reference to the district and improvements made within and chargeable to the entire district; provided, that any obligation created in behalf of such an improvement district shall be a charge against only the property situated within the improvement district.

article: 6. Powers of the Board


text: All provisions of this division, insofar as they are applicable, including provisions for bonds and assessments, shall apply to and govern improvement districts formed pursuant to this chapter.

article: 6. Powers of the Board


text:
The bonded indebtedness of an improvement district formed pursuant to this chapter may be made payable from assessments to be levied upon all real property in the improvement district by proceedings taken in the manner provided in this article and shall be so payable if the proceedings for the formation of the district so require.

In either case, the petition for the formation of the improvement district, the notice of hearing, the resolution calling the bond election, and the notice of the bond election shall contain a statement that any bonds authorized to be issued by the improvement district shall be payable, both principal and interest, from assessments to be levied upon all real property in the improvement district as finally formed.

If the bonds then receive the vote required under Section 75065, all the bonds shall be payable solely from assessments levied upon all real property in the improvement district, and all such real property therein shall be liable to be taxed for the purpose of paying principal and interest of such bonds.

path: 21. WATER CONSERVATION DISTRICTS > 1. Improvement Districts for Issuance of Bonds > 7. Payment of Bonds from Assessments Upon Real Property


text: A special improvement district may be formed of an area benefited thereby, a bonded indebtedness of such special improvement district may be incurred under Chapter 3 (commencing with Section 74790) of Part 6 of this division, negotiable promissory notes may be issued therefor under Chapter 5 (commencing with Section 74950) of Part 6 of this division, contracts therefor under Chapter 5 (commencing with Section 74570) of Part 5 of this division may be entered into by the board and approved by the voters of such special improvement district, the tax base therein may be changed from land to land and improvements, special assessments may be authorized to be levied therein under Chapter 3 (commencing with Section 75390) of Part 8 of this division, and annual assessment taxes may be levied therein under Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of Part 8 of this division, all as provided in this chapter.

history: (History: Amended by Stats. 1966, 1st Ex. Sess., Ch. 35.)

chapter: 2. Special Improvement Districts

article: 1. In General

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 1. In General


text: Whenever the board deems it necessary for the district to form a special improvement district and to perform the other acts provided in this chapter as to an area less than the entire district, it shall adopt a resolution of intention to form such a special improvement district.

article: 2. Initiation of Proceedings

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 2. Initiation of Proceedings


text:
The resolution of intention shall set forth all of the following:

(a) A declaration of the necessity for the special improvement district.

(b) The purpose of forming the special improvement district and of performing the other acts authorized in this chapter.

(c) The amount of the proposed bonded indebtedness or contract or special assessment.

(d) If it is proposed that the basis of taxation shall be changed from land to land and improvements, a statement to that effect.

(e) The boundaries of the proposed district that will be benefited.

(f) The title of the proposed special improvement district, which shall be “____ Water Conservation District Special Improvement District No. __.”

(g) The date on which a hearing will be held in the office of the board upon the proposal to form the special improvement district.

article: 2. Initiation of Proceedings


text: A copy of the resolution of intention shall be published pursuant to Section 6062 of the Government Code in a newspaper of general circulation published in the proposed special improvement district, if there is one, and if none, then in a newspaper published in the district. If no newspaper is published in the district, the resolution of intention shall be published in a newspaper published in the county and circulated in the district, and copies shall be posted in three public places in the proposed special improvement district at least 10 days before the day fixed for the hearing.

article: 2. Initiation of Proceedings


text: At the hearing, any person interested, including persons owning property within the proposed special improvement district, may appear and present any matters material to the matters set forth in the resolution of intention.

article: 3. Hearing and Formation

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 3. Hearing and Formation


text: The board may exclude from the proposed special improvement district any territory that, in its opinion, would not be benefited by being in the proposed special improvement district.

article: 3. Hearing and Formation


text: Lands not included in the original resolution of intention shall not be included within the proposed special improvement district except at a hearing held by the board on the inclusion thereof, after notice of such hearing has been duly given in the manner provided for the principal hearing.

article: 3. Hearing and Formation


text: The board shall not modify the boundaries of the proposed special improvement district so as to exclude therefrom any land which would be benefited by the formation thereof, nor shall it include therein land which will not, in the judgment of the board, be benefited.

article: 3. Hearing and Formation


text: If protest has been made, prior to its final determination for formation of the district, by the owners of land (or by the owners of real property, in the event of the applicability of the provision of Section 74056) within the proposed special improvement district the assessed value of which, as shown by the last equalized assessment roll, constitutes more than one-half of the total assessed value of the land or real property, as the case may be, within the proposed special improvement district, the board shall so find and the proceeding shall terminate. The board shall order the proceeding terminated when such protests are received.

article: 3. Hearing and Formation


text:
At the conclusion of the hearing, after making all necessary and proper changes in the boundaries, the board shall, by resolution, form the special improvement district and fix and determine its boundaries.

The determination of the board as to the area benefited by the bond or other proceedings shall be final and conclusive.

article: 3. Hearing and Formation


text: After the formation of the special improvement district, the board shall call an election for the purpose of submitting to the voters therein the question of incurring the bonded indebtedness, approving the contract, or levying the special assessment for which it was formed, which election shall be conducted in the manner provided for incurring of a bonded indebtedness.

article: 4. Election

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 4. Election


text: When a district has not been formed pursuant to Section 74056, and it is proposed that the basis of taxation in the special improvement district shall be changed from land to land and improvements, a statement to that effect shall be contained in the proposition submitted to the electors of the special improvement district.

article: 4. Election


text: If a proposition of incurring the bonded indebtedness is approved by two-thirds of the voters voting on such proposition, or if a proposition of approving a contract, of levying a special assessment, or of changing the basis of taxation is approved by a majority of the voters voting on such proposition, such proposition has carried.

article: 4. Election


text:
No informality in any proceeding under this chapter, including the conduct of any election, not substantially affecting adversely the legal rights of any person, shall invalidate any such proceedings.

Any action wherein the validity of any such proceeding is denied shall be commenced within three months of the date of such proceeding.

article: 4. Election


text: Territory may be added to a special improvement district in the manner provided in this chapter for its formation.

article: 5. Inclusion of Territory

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 5. Inclusion of Territory


text: Any special improvement district formed pursuant to this chapter shall be under the supervision, direction and control of the board of directors of the water conservation district, unless proceedings are taken under this article for the election of a board of trustees for such special improvement district, in which event such special improvement district shall be under the supervision, direction and control of such board of trustees. Such directors or trustees, as the case may be, shall have the same power, authority and jurisdiction over and with reference to the special improvement district that the board of directors possesses over and with reference to the water conservation district and improvements made within and chargeable to the entire conservation district provided that any obligation created in behalf of a special improvement district shall be a charge against only the properties situated within such special improvement district. All provisions of this division, insofar as they are applicable, including all provisions relating to bonds and assessments, shall apply to and govern special improvement districts formed under this chapter.

history: (History: Added by Stats. 1965, Ch. 1651.)

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 6. Alternative Provisions for Government of Special Improvement Districts


text: A petition signed by holders of title or evidence of title of land representing at least fifteen percent (15%) of the assessed valuation of taxable land in the special improvement district may be presented to the board of directors requesting that the special improvement district be governed by a board of trustees to be elected by qualified electors in the special improvement district in lieu of the board of directors. The last equalized county assessment roll of the county in which the greater portion of the lands within the special improvement district are situated shall be prima facie evidence of ownership for purposes of this section, and a finding by the board of directors as to the sufficiency of the signatures based on certification by the secretary of the district shall be conclusive.

article: 6. Alternative Provisions for Government of Special Improvement Districts


text: Upon receiving the petition and determining its adequacy, the board of directors shall set it for hearing and give notice of the time and place of the hearing by causing notices to be posted in 3 public places in the special improvement district at least 10 days before the date of hearing. The board shall also cause a copy of the notice to be published in a newspaper of general circulation printed and published in the county in which the greater portion of the district is situated, and circulated in the special improvement district, once a week for at least 2 weeks prior to the date set for hearing, with the first publication at least 10 days prior to such date.


text: At the time fixed for the hearing, the board of directors shall hear all persons appearing for and against the matter, and at the conclusion of the hearing the board shall determine whether or not it is for the best interests of the district and of the special improvement district that the latter be governed by a board of trustees.

history: (History: Amended by Stats. 1980, Ch. 676, Sec. 323.)


text: In the event the board determines in favor of the petition, it shall forthwith call a special election within the boundaries of the special improvement district for the purpose of electing a board of trustees to act as the governing body of the special improvement district.


text: The resolution calling such election shall include an order dividing the special improvement district into four consecutively numbered divisions. One trustee shall be elected from each division by vote of the electors of the division, and one trustee shall be elected at large by vote of the electors of the entire special improvement district.


text: The special election shall be held and conducted, candidates nominated, the results declared and the returns canvassed in the same manner as the regular biennial election of officers of the water conservation district, insofar as applicable.


text: The four persons receiving, respectively, the highest number of votes for trustee in each division, plus the one person receiving the highest number of votes for trustee at large, shall be declared to be duly elected to such offices.


text: The trustees so elected shall immediately enter upon their duties as such upon qualifying, and shall hold office, respectively, until their successors are elected and qualified. They shall meet, classify themselves, and organize as a board, elect a president and secretary, fix the amounts of bonds, in the same manner as the first directors of a district under Part 3 (commencing with Section 74200).


text: Each trustee shall receive an amount to be fixed by the board of trustees for each day’s actual attendance at the meetings of the trustees and actual and necessary expenses incurred while engaged in official business under an order of the board of trustees. No trustee shall, however, receive more than twenty-five dollars ($25) for each meeting attended, nor more than twenty-five dollars ($25) in any calendar month for attendance of meetings. The secretary may but need not be one of the trustees or may be the secretary of the district or any other person.


text: The salary of the secretary and the amount of the bond to be given for the faithful performance of his duties shall be fixed by the board of trustees.


text: The board of trustees shall meet regularly at least once each month at a time and place to be fixed by resolution of the trustees.


text: Except as otherwise provided in this article, all provisions of this division relating to biennial elections, vacancies, oaths, bonds, terms of office, appointments of sole nominees without elections, meetings and changes in boundaries of divisions which are applicable to the board of directors of the district are applicable to the board of trustees of the special improvement district, except that any vacancies on the board of trustees shall be filled by appointment of the board of directors of the district. Each trustee must be a registered voter and a holder of title, or evidence of title, of land in the special improvment district, and of the division which he represents.


text: The board of trustees of any special improvement district, the lands within which are obligated to repay a loan or loans from the United States under any loan repayment contract made between the district and the United States pursuant to Article 3 (commencing with Section 74610) of Chapter 5 of Part 5, shall be charged with the responsibility of performing or causing the performance of all obligations of the district and of the special improvement district under such contract. If, in the opinion of the board of directors, the board of trustees fails to adequately maintain and operate the waterworks facilities of the special improvement district constructed pursuant to such contract, or otherwise fails to perform or cause the performance of the obligations under such contract, the board of directors shall give the board of trustees written notice specifying the respect in which the board of trustees has failed, and in the event the board of trustees fails to cure such default within a reasonable time fixed in the notice following the giving of such notice, the board of directors may, upon giving at leasty thirty (30) days’ written notice to the board of trustees, take over the care, operation and maintenance of such waterworks and thereafter care for and operate and maintain the same and perform or cause the performance of such obligations.


text: The board may from time to time order the transfer of funds to a special improvement district for the benefit of such special improvement district, from any available funds of the district. Any funds so transferred may be used for the payment of any expenses of such special improvement district as set forth in the notice of election.

history: (History: Added by Stats. 1966, 1st Ex. Sess., Ch. 34.)

article: 7. Transfer of District Funds

path: 21. WATER CONSERVATION DISTRICTS > 2. Special Improvement Districts > 7. Transfer of District Funds


text: Prior to the transfer of any funds authorized by Section 75168, the board shall call an election pursuant to Chapter 3 (commencing with Section 75390) of Part 8 of this division for the purpose of submitting to the voters of the special improvement district the question of incurring an indebtedness and levying a special assessment in the amount of the funds to be transferred for the purpose of repaying such funds.

article: 7. Transfer of District Funds


text: The notice of election shall specify the amount of money proposed to be transferred by the district and the purpose or purposes for which it is intended to be used, and it may state that the assessment shall be levied in two, three, four, or not to exceed five successive annual installments and specify the amount of the installment to be levied in each year and the maximum rate of interest to be charged, if any, not to exceed 6 percent.

article: 7. Transfer of District Funds


text: To the right of or below the question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.

history: (History: Repealed and added by Stats. 2025, Ch. 303, Sec. 72. (AB 1512) Effective January 1, 2026.)

article: 7. Transfer of District Funds


text: If a majority of the votes cast are “Transfer—Yes,” the board shall at the time of the annual estimate under Chapter 1 (commencing with Section 75350) of Part 8 of this division, include in the estimate the amount voted, or if the notice of election has provided for levying the special assessment in annual installments, the board shall, at the time of the annual estimate in each of the years specified in the notice include in the estimate the amount of the installment required to be raised in that year.

article: 7. Transfer of District Funds


text: The special assessment shall be levied as generally provided in Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of Part 8 of this division and when collected shall be paid to the treasurer for repayment to the district.

article: 7. Transfer of District Funds


text: If the provisions of Section 74056 are complied with in the formation of a district or if the provisions of Section 75151 have been complied with as to such special improvement district, special assessments may be levied upon all real property within the special improvement district in the manner provided in this chapter for the levy of special assessments upon land only. In such case, the resolution of the board and the notice of election shall each contain a statement that the special assessment will be levied upon all real property within the special improvement district.

article: 7. Transfer of District Funds


text: As an additional and alternative method of creating improvement districts of parts of the area within districts two-thirds of the holders of title or evidence of title of any tract or contiguous tracts of land, situated within any district, susceptible of conservation of water, or capable of development separate and apart from the main project or the development of the water resources of the entire district, may petition the board to form an improvement district within the district for the purpose of conserving and developing the water resources of such improvement district and for the levying of assessments to pay the costs thereof.

article: 1. Initiation of Proceedings

path: 21. WATER CONSERVATION DISTRICTS > 3. Benefit Assessment Improvement Districts > 1. Initiation of Proceedings


text: Said formation petition shall contain a statement of the plan of the proposed improvement, a description of the boundaries of the proposed improvement district, and the names of the owners of all lands within the improvement district, with their last known addresses, and a description of the lands owned thereby. The petition shall be signed and acknowledged by the requisite number of landowners.

chapter: 3. Benefit Assessment Improvement Districts

article: 1. Initiation of Proceedings


text: The formation petition, and all proceedings in reference thereto, and the lands affected thereby, shall be designated by number, and the description of the parcels of land shall be according to the last duly equalized assessment book of the county assessor.

article: 1. Initiation of Proceedings


text: Upon receipt of the formation petition the board shall cause a survey to be made of the proposed improvement and if it is found that the plan of improvement is feasible, the board shall cause to be prepared plans and specifications of the improvement and an estimate of the cost thereof, together with a statement and assessment of the amount of such costs apportioned to each tract of land in the improvement district, as such tracts of land are shown upon the last equalized assessment book of the county assessor, according to the benefits that will accrue to each of such tracts of land, respectively, by reason of the expenditures of such sums of money for the improvements.

article: 1. Initiation of Proceedings


text: The board constitutes a board of assessment commissioners to levy and apportion such assessment.

article: 1. Initiation of Proceedings


text: The formation petition, plans, specifications, estimate, and statement and assessment shall be filed in the office of the district and shall be subject to the inspection of all parties interested.

article: 1. Initiation of Proceedings


text: After the filing of the plans, specifications, estimate, and statement and assessment, the board shall give notice of a hearing upon the formation petition and whether a special assessment shall be levied upon the lands within the improvement district for the purpose of raising money to pay for the improvements, as set forth in the petition, plans, specifications, and statement and assessment.

article: 2. Hearing and Formation

path: 21. WATER CONSERVATION DISTRICTS > 3. Benefit Assessment Improvement Districts > 2. Hearing and Formation


text:
Notice of the hearing shall be given by posting a notice thereof in three public places within the proposed improvement district, by publishing the notice once a week for two weeks in some newspaper published in the county in which the office of the district is situtated, and by mailing a copy thereof to the last known address of all the owners of lands in the improvement district, as such addresses appear in the formation petition.

The notice shall be posted and mailed not less than 20 days prior to the date set for the hearing.

article: 2. Hearing and Formation


text: At the hearing the board shall hear such objections to the formation petition, to the formation of the improvement district and its boundaries, to the plans, specifications, and estimates, and to the proposed assessment and the apportionment thereof as may come before it, and shall make such changes in reference thereto as it may consider proper.

article: 2. Hearing and Formation


text:
The board may exclude any part or portion of the lands described in the formation petition from the improvement district, and may include additional lands.

If any additional lands are included in the proposed improvement district, the hearing of the petition shall be continued and the owners of the added lands shall be given not less than 20 days’ personal notice of the addition of such lands to the improvement district.

article: 2. Hearing and Formation


text: If more than one-third of the holders of title or evidence of title of lands within the proposed improvement district object, at the hearing, to the formation of the improvement district and the levy of the proposed assessment, the board shall deny the petition and no further proceeding shall be had thereon.

article: 2. Hearing and Formation


text: At the conclusion of the hearing, if the board determines that the improvement district should be formed and assessments levied to pay the costs of the proposed improvement, it shall make a final order approving the formation petition, the improvement district assessment, and the apportionment thereof.

article: 2. Hearing and Formation


text: The order shall be entered in the minutes of the board and a copy thereof shall be recorded in the office of the county recorder of each county in which any of the lands of the improvement district are located.

article: 2. Hearing and Formation


text: The improvement district assessment shall include a sum that equals interest on any deferred payments at a rate not to exceed 8 percent per year, and 10 percent additional for anticipated delinquencies.

history: (History: Amended by Stats. 1975, Ch. 130.)

article: 3. Assessment and Warrants

path: 21. WATER CONSERVATION DISTRICTS > 3. Benefit Assessment Improvement Districts > 3. Assessment and Warrants


text: The improvement district assessment may be made payable in not to exceed 10 annual installments and the board shall, at the time of the levy of the annual assessments of the district, if any, add to the amount of the annual assessment levied upon the lands within the improvement district, such amount for which they may be liable by reason of the levying of the improvement district assessment, and if the annual district assessment is made payable in two installments, the improvement district assessment or installment thereof shall likewise be made payable in two installments.

article: 3. Assessment and Warrants


text: The improvement district assessment, or any installment thereof, shall be and remain a lien on the lands in the same manner as, and shall be a part of, the annual district assessment.

article: 3. Assessment and Warrants


text: The district shall issue warrants for the amount of the improvement district assessment, which warrants shall be made payable in amounts and at the times corresponding substantially to the payment of the installments of the improvement district assessment and shall bear interest at such rate of interest as may have been fixed on the levy of the improvement district assessment. Such warrants shall be payable only out of funds derived from the levy and collection of the improvement district assessment.

article: 3. Assessment and Warrants


text:
If the improvement district assessment is insufficient to pay in full the cost of the improvements or pay the warrants issued for such improvements, an additional and supplemental assessment shall be made and levied upon all of the lands in the improvement district sufficient to pay such cost or warrants in full, and the procedure followed in making such additional and supplemental levy of assessment shall be substantially the same as the levy of the original assessment, but without the necessity of a petition.

If the proceeds from such additional and supplemental assessment exceeds the final amount necessary to pay such cost or warrants in full, the land paying such assessment shall be entitled to a credit of such excess amount upon the next succeeding district annual assessment levied upon such land.

article: 3. Assessment and Warrants


text: The board and all other officers of the district shall have all the rights, powers, and privileges concerning an improvement district formed pursuant to this chapter, the lands thereof, and the proceedings provided for in this chapter, as the board has concerning the district, including the right of the district to condemn lands and to acquire, own, and hold property within the improvement district.

article: 4. Powers and Duties of the Board

path: 21. WATER CONSERVATION DISTRICTS > 3. Benefit Assessment Improvement Districts > 4. Powers and Duties of the Board


text: The work of improvement for which the improvement district is formed, and the purchase of all necessary supplies, material, and equipment therefor, shall be performed and done by the district or, in the discretion of the board, bids may be received for such work and material; provided, however, that the cost thereof shall be paid only out of the improvement district assessment levied.

article: 4. Powers and Duties of the Board


text:
As used in this part:

(a) “Ensuing fiscal year” means the fiscal year in which the board is required to furnish the annual estimate, as provided in this chapter.

(b) “Following fiscal year” means the fiscal year which next follows the ensuing fiscal year.

chapter: 1. Annual Estimate

path: 21. WATER CONSERVATION DISTRICTS > 1. Annual Estimate


text: The board shall, on or before the 10th day of July of each fiscal year, furnish the board of supervisors and the auditor of each affected county, an estimate in writing of the amount of money needed for the purposes of the district for the ensuing fiscal year, for any reserve funds necessary for the first six months of the following fiscal year, and to provide for the prompt payment, when due, of principal and interest on bonds.


text:
The amount in the annual estimate shall be sufficient to raise a sum of money which shall be sufficient to pay all of the following:

(a) The incidental expenses of the district.

(b) The costs of the work of spreading and sinking waters which the board deems advisable to be done during the ensuing fiscal year.

(c) The estimated costs of repairs to and maintenance of any property or works of the district.

(d) The amount of any indebtedness (other than bonded debt) of the district currently due or to become due in the ensuing fiscal year.

(e) The amount deemed necessary by the board for reserve funds to meet the costs and expenses of the district during the first six months of the following fiscal year.

(f) The estimated amount necessary for the payment of the costs of any action or proceeding which may be taken by the district, including the cost of employment of attorneys and engineers.


text: If bonds have been voted and sold by the district, the board shall include in the annual estimate an amount which, together with any moneys available therefor in the bond fund, shall be at least sufficient to pay all bond principal and interest coming due during the ensuing fiscal year and also during that part of the following fiscal year before the proceeds of an assessment tax levied at the time for making the general tax levy in such following fiscal year can be made available for the payment thereof, and such estimate each year shall include an amount clearly sufficient to provide for the payment of principal of and interest on bonds of the district as the same become due.


text: If bonds have been voted but not sold, and the board expects to sell such bonds prior to the end of the ensuing fiscal year, there shall be included in the annual estimate an amount estimated to be sufficient to provide for the payment of all principal and interest of such unsold bonds which the board believes will come due during the ensuing fiscal year and also during that part of the following fiscal year before the proceeds of an assessment tax levied at the time for making the general tax levy in such following fiscal year can be made available for the payment thereof.


text: If the district has voted a special assessment as provided in Chapter 3 (commencing with Section 75390) of this part, the board shall include in the annual estimate the amount of the installment of the special assessment to be levied each year.


text: The annual estimate may also include such an amount as the board deems advisable to expend in the acquisition or construction of settling basins, wells, dams, reservoirs, and other works for the storing, spreading, and sinking of waters, together with canals, ditches, conduits, and necessary rights-of-way for use of all such works.


text: Except as provided in Section 75358, the assessment levied during any year pursuant to this chapter shall not exceed two and one-half mills ($0.0025) on each one hundred cents ($1) of the assessed value of the lands within the district, according to the last assessment rolls; provided, that the assessment levied during any year pursuant to this chapter shall not exceed five mills ($0.005) on each one hundred cents ($1) of the assessed value of the lands within the district, according to the last assessment rolls, in any district in which such limitation is approved by the voters of the district at an election held within the district at which a majority of the voters voting on the proposition approve such limitation. Such election may be called by the board and consolidated with any other election held within the district, and the manner of holding and conducting the election shall be in accordance with the general laws of the state relative to elections at which propositions are submitted and voted upon. This limitation shall not apply to a special assessment levied pursuant to Chapter 3 (commencing with Section 75390) of this part or assessments for the payment of the principal and interest on bonds.

history: (History: Amended by Stats. 1974, Ch. 33.)


text: If the proceeds of bonds voted for the acquisition of properties for, or the construction of, any works or projects of the district are insufficient to pay the cost of such properties, works, or projects, then, in addition to the assessments mentioned in Section 75357, an assessment may be levied not to exceed one mill ($0.001) on each one hundred cents ($1) of the assessed value of lands within the district for not to exceed five fiscal years, for the payment of the remaining cost of such properties, works, or projects; provided, however, that no district shall levy more than one such special one mill ($0.001) assessment at any one time.


text: When a district is in more than one county, the total annual estimate shall be divided by the board in proportion to the value of the land of the district in each county. This value shall be determined from the equalized values of the last assessment rolls of such counties, as revised by the boards of supervisors. When such division of the estimate has been made, the board shall furnish the board of supervisors and auditor of each affected county a written statement of the part of the estimate apportioned to that county.


text: The board of supervisors of each affected county shall, annually, at the time of levying county taxes, levy an assessment tax to be known as the “____ (name of district) water conservation district assessment,” sufficient to raise the amount (except the amount required to pay principal and interest of bonds) reported to it by the board, and shall also levy an assessment tax to be known as the “____ (name of district) water conservation district bond fund assessment,” sufficient to raise the amount for bond service reported to it by the board.

chapter: 2. Levy of Assessments

path: 21. WATER CONSERVATION DISTRICTS > 2. Levy of Assessments


text: The board of supervisors of each affected county shall determine the rate of each of the assessments referred to in Section 75370 by deducting 15 percent for anticipated delinquencies from the total assessed value of the land in the district within the county, as it appears on the assessment roll of the county, and then dividing the sum reported by the board, as required to be raised in the county, by the remainder of such total assessed value. If a fraction of a cent occurs on a valuation of one hundred dollars ($100), it shall be taken as a full cent.


text: The assessment tax levied to pay bond principal and interest, when collected, shall be paid into the bond fund of the district and shall be used only for the payment of principal and interest of the bonds of the district and for no other purpose until such principal and interest have been fully paid.


text: If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created therein are payable from assessments levied upon all real property within the district or improvement district, as the case may be, annual assessments for the purposes provided in Chapter 1 (commencing with Section 75350) of this part shall be upon all real property within the district and shall be levied in the manner generally provided in Chapter 1 and this chapter for the levy of assessments upon land only; except that all references to “land” therein, including such references in Sections 75357 and 75358, shall be deemed to refer to “real property.”


text: The assessments levied pursuant to this chapter shall be computed and entered on the assessment roll by the county auditor, and if the board of supervisors fails to levy the assessments the county auditor shall do so. Such assessments shall be collected at the same time and in the same manner as state and county taxes and when collected shall be paid into the county treasury for the use of the district.


text: The provisions of the Revenue and Taxation Code, prescribing the manner of levying and collecting assessments and the duties of the several county officers with respect thereto, are, so far as they are applicable and not in conflict with the specific provisions of this division, hereby adopted and made a part hereof. Such officers shall be liable upon their several official bonds for the faithful discharge of the duties imposed upon them by this division.


text: The board may at any time call an election and submit to the qualified electors of the district the question whether a special assessment shall be levied for the purpose of raising money to be applied to any of the purposes of this division.

chapter: 3. Special Assessments

path: 21. WATER CONSERVATION DISTRICTS > 3. Special Assessments


text: The election shall be called upon the notice prescribed in, and shall be held and the result thereof determined and declared in all respects in conformity with, the provisions of Chapter 4 (commencing with Section 74090) of Part 2 of this division.


text: The notice of election shall specify the amount of money proposed to be raised and the purpose or purposes for which it is intended to be used, and it may state that the assessment shall be levied in two, three, four, or not to exceed 40 annual installments and specify the amount of the installment to be levied in each year.


text: To the right of or below the question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.

history: (History: Repealed and added by Stats. 2025, Ch. 303, Sec. 74. (AB 1512) Effective January 1, 2026.)


text: If a majority of the votes cast are “Assessment—Yes,” the board shall at the time of the annual estimate under Chapter 1 (commencing with Section 75350) of this part, include in the estimate the amount voted, or if the notice of election has provided for levying the special assessment in annual installments, the board shall, at the time of the annual estimate in each of the years specified in the notice include in the estimate the amount of the installment provided in the notice to be raised in that year.


text: The special assessment shall be levied as generally provided in Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of this part and when collected shall be paid to the treasurer for the purpose or purposes specified in the notice of election.


text: If the provisions of Section 74056 are complied with in the formation of a district so that all bonds of the district and of any improvement district created therein are payable from assessments levied upon all real property within the district or improvement district, as the case may be, special assessments may be levied upon all real property within the district in the manner provided in this chapter for the levy of special assessments upon land only. In such case, the resolution of the board and the notice of election shall each contain a statement that the special assessment will be levied upon all real property within the district.


text: If the board determines, by resolution, that it would be inequitable to secure all or any portion of the money necessary for any project of the district (including obligations of the district arising from contracts with local, state, or federal agencies, bureaus, or authorities for the furnishing of a water supply to the district, or the construction of works for the district, where the actual construction is undertaken and financed in the first instance by such agency, bureau, or authority, subject to later repayment in whole or in part by the district), through the levy of assessments on land or real property in accordance with the assessed value thereof, the board may levy a project assessment in the manner prescribed in this chapter.

chapter: 4. Project Assessments

article: 1. Initiation of Proceedings

path: 21. WATER CONSERVATION DISTRICTS > 4. Project Assessments > 1. Initiation of Proceedings


text:
The resolution of the board shall also designate that portion of the cost of the project, if any, that the board determines can be secured equitably by means of an assessment on all lands in the district, or if so determined by the board, on all real property within the district, in accordance with the assessed value of the land (or real property) as it appears on the county assessment roll, payable in not to exceed 40 annual installments at an annual rate not to exceed 7 percent.

In lieu of securing such portion of the cost through a separate assessment levied on the land (or real property), the board may elect to pay such portion of the cost from funds secured for general purposes by assessments levied on all of the land within the district pursuant to the provisions of Chapters 1 (commencing with Section 75350) and 2 (commencing with Section 75370) of this part and subject to the limitations contained therein. If the board so elects, it shall so state in the resolution and the amount of money so paid shall not be considered by the electors in the election provided in this chapter.

article: 1. Initiation of Proceedings


text: After the adoption of the resolution, the board shall cause to be prepared any necessary plans and specifications of the project, and estimates of the repayment obligations of the district, together with an assessment of the amount of the cost, or portion thereof as determined by the board, apportioned to the various tracts of land in the district according to the benefits that will accrue to each such tract by reason of the expenditures of the money for the project, or for the repayment obligations of a contract.

article: 1. Initiation of Proceedings


text: The assessment shall be payable in not to exceed 40 annual installments, with interest at an annual rate not to exceed 7 percent.

article: 1. Initiation of Proceedings


text: The board constitutes a board of commissioners to levy and apportion the assessment.

article: 1. Initiation of Proceedings


text: The resolution, plans, specifications, estimate, and proposed assessment shall be filed in the district office and shall be subject to public inspection.

article: 1. Initiation of Proceedings


text: After the filing of the resolution, plans, specifications, estimate, and proposed assessment, the board shall hold a hearing upon the matter, notice of which shall, not later than three weeks prior to the date of the hearing, be posted in three public places within the district and published in the district pursuant to Section 6062 of the Government Code. The first publication shall be at least 30 days prior to the date fixed for the hearing.

article: 2. Hearing

path: 21. WATER CONSERVATION DISTRICTS > 4. Project Assessments > 2. Hearing


text: At the hearing the board shall hear such objections to the resolution, plans, specifications, estimates, and the proposed assessment and apportionment thereof as may come before it and shall make such changes in reference thereto as it considers proper.

article: 2. Hearing


text: If (a) more than 40 percent of the holders of title or evidence of title to land within the boundaries of all cities within the district, or (b) more than 40 percent of the holders of title or evidence of title to land within the unincorporated areas of the district, object, at the hearing, to the levy of the proposed assessment, the board shall take no further action on the matter.

article: 2. Hearing


text: If sufficient objections are not presented to the board at the hearing, it shall call an election to be held in the district for the purpose of authorizing the assessment.

article: 3. Election

path: 21. WATER CONSERVATION DISTRICTS > 4. Project Assessments > 3. Election


text: Notice of the election shall be posted and published and the election shall be conducted, insofar as practicable, in accordance with the provisions of Chapter 3 (commencing with Section 74790) of Part 6 of this division.

article: 3. Election


text: Several purposes may be submitted at the same election.

article: 3. Election


text: Only qualified electors of the district may vote at the election.

article: 3. Election


text: The ballots at the election shall contain a general statement of the amount and purpose of the assessment to be levied. To the right of or below the statement of the proposition to be voted on, the words “Yes” and “No” shall be printed on separate lines, with voting targets.

history: (History: Amended by Stats. 2025, Ch. 303, Sec. 75. (AB 1512) Effective January 1, 2026.)

article: 3. Election


text: If a majority of the votes cast by the qualified electors in cities and a majority of the votes cast by the qualified electors residing in unincorporated areas for the proposition are marked and counted “Project assessment—Yes” or appear to favor the proposition submitted, the proposition shall be deemed to have been accepted by the voters and to authorize the levy of the project assessment in the amount of and for the purpose stated in the proposition.

article: 3. Election


text: The project assessment, or any installment thereof, shall be and remain a lien on the lands in the same manner as, and shall be part of, the annual district assessment.

article: 4. Assessment and Warrants

path: 21. WATER CONSERVATION DISTRICTS > 4. Project Assessments > 4. Assessment and Warrants


text: The district shall issue warrants for the amount of the project assessment, which warrants shall be made payable in the amount and at times corresponding substantially to the payments of the installments of the project assessment, plus any money to be paid from funds secured by assessments for general district purposes as provided in Section 75411, and which warrants shall bear interest at such rate of interest as may have been fixed in the levy of the project assessment.

article: 4. Assessment and Warrants


text: Such warrants shall be payable only out of funds derived from the levy and collection of the project assessment and, if so stated in the resolution proposing the project, from the assessments made for general district purposes.

article: 4. Assessment and Warrants


text: The proceeds arising from the sale of the warrants shall be paid into the treasury of the district and placed to the credit of a special project fund and expended only for the purpose for which the project assessment was authorized to be levied.

article: 4. Assessment and Warrants


text:
The Central San Joaquin Water Conservation District, in addition to its other powers, may fix and collect charges as provided in this chapter.

As used in this chapter, “district” means the Central San Joaquin Water Conservation District.

history: (History: Added by Stats. 1983, Ch. 444, Sec. 1. Superseded on operative date of amendment by Stats. 2009, Ch. 514.)

chapter: 5. (Multiple Versions)

path: 21. WATER CONSERVATION DISTRICTS > 5. (Multiple Versions)


text:
(a) The Eastern San Joaquin County Water District, in addition to its other powers, may fix and collect charges as provided in this chapter.

(b) As used in this chapter, “district” means the Eastern San Joaquin County Water District.

(c) If the board has complied with the procedures set forth in this chapter, as it read at the time charges were established pursuant to Sections 75471 and 75471.5, the board may, by resolution, continue to collect the charges in successive years at the same rate, consistent with Article XIII D of the California Constitution.

history: (History: Amended by Stats. 2009, Ch. 514, Sec. 3. (AB 1172) Effective January 1, 2010. Operative on date prescribed by Sec. 6 of Ch. 514.)


text:
On or before the 30th day of June of each year, the district may, by resolution of the board, fix and collect charges sufficient to meet and pay the estimated expenses and obligations, including a reasonable reserve for contingencies, of the district, until the time that money shall be available to the district from charges fixed in the next succeeding year, subject, however, to a maximum limit of two dollars and fifty cents ($2.50) upon each acre of taxable land within the district.

The board, in fixing the charges, may establish the dates of delinquency and may impose penalties for delinquency not exceeding 10 percent of the amount of the charge and may, in addition, collect interest at the rate of 8 percent per annum from the date of delinquency on all delinquent charges. The district may sue for the recovery of unpaid charges.

The revenue obtained from the charges may be used for any district purpose and the payment of any district obligation.

history: (History: Added by Stats. 1983, Ch. 444, Sec. 1.)


text: The board, in fixing the charges pursuant to Section 75470.5, shall fix a uniform charge per acre on each acre of taxable land within the district sufficient to pay its estimated expenses and obligations.


text: If the charge for any parcel of land separately charged, based on the rate fixed pursuant to Section 75471, is less than ten dollars ($10), a minimum charge may be set by the board which shall not exceed ten dollars ($10) for each separately charged parcel.


text:
The district may, by resolution of the board, provide a procedure for and collect the charges by way of the tax bills of the county in which the district is located. The charges shall appear as a separate item on the tax bill, shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for those taxes.

The district shall, on or before August 1st of each year, certify to the county auditor the charges to be collected. The county may deduct from the revenue so collected for the district an appropriate amount for the billing and collection services rendered to the district.


text: Any charge erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment thereof.


text: The board shall annually fix and collect a charge, as provided in Section 75471, until the board, on its own motion or on petition of landowners representing at least 25 percent of the land within the district or at least 25 percent of the voters of the district, directs that commissioners be named to make a determination of the benefits received and to establish one or more zones of benefit which shall reflect the proportion of benefits to be derived by the lands within the respective zone or zones from the operation of the district and from any contract the district may have entered into. The determination shall be effective as of the first day of July in the next succeeding year.


text: The board, pursuant to Section 75474, shall thereafter appoint three commissioners who have no interest in any real property within the district, each of whom, before entering upon his or her duties, shall make and subscribe an oath that he or she is not in any manner interested in any real property within the district, directly or indirectly, and that he or she will perform the duties of a commissioner to the best of his or her abilities.


text:
The commissioners shall determine whether the district should be divided into more than one zone of benefit.

If the commissioners determine that the district shall be divided into more than one zone, the zones shall be given a numerical designation starting with Zone 1, which shall be the zone which receives the greatest proportional benefit. The benefit received by Zone 1 shall be assessed at 100 percent, and the benefit received by the other zones shall be expressed in terms of relatively smaller percentages as the benefits compare with those received by Zone 1.

The commissioners shall prepare a map showing the boundaries of the zones and their respective benefit percentages, and a report explaining the basis for their determination.


text: Upon receipt of the commissioners’ map and report, the board shall schedule a hearing thereon. Notice of the hearing shall be given in each county in which the district is located by publishing once each week for at least two successive weeks in a newspaper of general circulation.


text: The notice shall state the time and place of hearing, that the purpose of the hearing is to approve the report and map of the commissioners, and the location of the place or places where the report and map may be inspected. The notice shall include a brief, generalized description of the benefit zones and percentage of benefits determined for each zone.


text: At the hearing, any landowner within the proposed boundaries of the benefit zone or other interested person may offer any relevant evidence or testimony relating to the boundaries of the benefit zones or the benefits to be received. The landowner or interested person may object the inclusion of land within a benefit zone or may request the inclusion of any other land within the zone or a change in the percentage of benefits of any zone.


text: At the conclusion of the hearing, the board may alter the boundaries of benefit zones or the percentages of benefits applicable thereto and shall make an order establishing the boundaries of the benefit zones and the percentages of benefits applicable thereto which shall best approximate the benefits received.


text: Upon an order that the district be divided into more than one zone, the charge per acre made pursuant to Section 75471 shall be multiplied by the percentage of benefit applicable to the zone or zones within which the acreage is located, and shall then be increased by the factor necessary so that the total amount to be collected shall be equal to the amount determined to be required pursuant to Section 75470.5.


text: The board, subsequent to any redetermination of benefits made pursuant to Section 75474, may, on its own motion or on petition of landowners representing at least 25 percent of the lands within the district or at least 25 percent of the voters of the district, direct that the zones of benefit or that the percentages of benefit be further redetermined in the same manner as provided in this chapter.


text:
(a) The North San Joaquin Water Conservation District, in addition to its other powers, may levy assessments as provided in this chapter.

(b) “District,” for the purposes of this chapter, means the North San Joaquin Water Conservation District.

(c) “Collected water” and “water that is collected,” for the purposes of this chapter, means the net acre-feet of water caused to be deposited onto land by the district. In determining the amount of collected water, both the amount of water entering the water system and the amount of water leaving the water system, having not been applied, shall be measured. The amount of water that leaves the system, having not been applied, shall be subtracted from the amount of water that enters the system. The difference shall be reduced by the amount of water lost due to evaporation and further reduced for water subject to export from the district. The sum difference is the amount of collected water.

(d) “Applied,” for the purposes of this chapter, means that the water has been used for irrigation, recharge, in lieu of flooding, deposited into an area for storage, or held in an area for percolation purposes.

(e) “System,” for the purposes of this chapter, means all of the physical apparatus owned, operated, or maintained by the district for the purpose of moving or holding water.

history: (History: Amended by Stats. 2003, Ch. 62, Sec. 316. Effective January 1, 2004.)

path: 21. WATER CONSERVATION DISTRICTS > 6. North San Joaquin Water Conservation District


text:
(a) The North San Joaquin Water Conservation District may fix and collect assessments upon taxable land within the district on which surface water or groundwater is applied or delivered. Assessments may not be imposed on dry pastureland or other agricultural land on which neither groundwater nor surface water is applied or delivered.

(b) The maximum amount of the assessments levied by the district shall be determined on a year-by-year basis, dependent on the amount of water that is collected by the district during the previous year, consistent with this section. The district shall determine the amount of collected water.

(c) The revenue obtained from the assessments shall be used for the purposes of groundwater recharge, the delivery of surface water, and any related expenses incurred by the district. The district may, by resolution of the board, fix and collect assessments sufficient to meet and pay the estimated expenses and obligations authorized by this subdivision, including a reasonable reserve for contingencies. No assessment may be imposed on any parcel that exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

(d) The assessments shall be fixed by the district on or before the 31st day of July in accordance with subdivisions (e) and (f).

(e) (1) During the years 2003, 2004, 2005, and 2006, the district may assess no more than one dollar ($1) per acre or portion of an acre, unless the district has collected 5,000 acre-feet or more of water, during the previous year.

(2) If the district has collected at least 5,000 acre-feet, but less than 8,000 acre-feet, of water during the previous year, then the district may assess up to two dollars ($2) per acre or portion of an acre.

(3) If the district has collected at least 8,000 acre-feet, but less than 10,000 acre-feet, of water during the previous year, then the district may assess up to three dollars ($3) per acre or portion of an acre.

(4) If the district has collected at least 10,000 acre-feet, but less than 12,000 acre-feet, of water during the previous year, the district may assess up to four dollars ($4) per acre or portion of an acre.

(5) If the district has collected 12,000 acre-feet or more of water during the previous year, the district may assess up to five dollars ($5) per acre or portion of an acre. The district may not assess more than five dollars ($5) per acre, or portion of an acre, of taxable land within the district on which surface water or groundwater is applied or delivered.

(f) (1) For the year 2007, and each subsequent year, if the district has collected at least 3,000 acre-feet, but less than 5,000 acre-feet, of water during the previous year, then the district may assess up to one dollar ($1) per acre or portion of an acre.

(2) If the district has collected at least 5,000 acre-feet, but less than 8,000 acre-feet, of water during the previous year, then the district may assess up to two dollars ($2) per acre or portion of an acre.

(3) If the district has collected at least 8,000 acre-feet, but less than 10,000 acre-feet, of water during the previous year, then the district may assess up to three dollars ($3) per acre or portion of an acre.

(4) If the district has collected at least 10,000 acre-feet, but less than 12,000 acre-feet, of water during the previous year, the district may assess up to four dollars ($4) per acre or portion of an acre.

(5) If the district has collected 12,000 acre-feet or more of water during the previous year, the district may assess up to five dollars ($5) per acre or portion of an acre. The district may not assess more than five dollars ($5) per acre, or portion of an acre, of taxable land within the district on which surface water or groundwater is applied or delivered.

(g) The board, in levying the charges, may establish the dates of delinquency and may impose penalties for delinquency not exceeding 10 percent of the amount of the assessment and may, in addition, collect interest at the rate of 8 percent per annum from the date of delinquency on all delinquent assessments. The district may sue for the recovery of unpaid assessments.

(h) Any assessment levied pursuant to this chapter shall be imposed consistent with Article XIIIC and Article XIIID of the California Constitution and the Proposition 218 Omnibus Implementation Act (Chapter 38 of the Statutes of 1997), and any amendments thereto.

history: (History: Added by Stats. 2002, Ch. 318, Sec. 1. Effective January 1, 2003.)

chapter: 6. North San Joaquin Water Conservation District


text:
(a) The district may, by resolution of the board, provide a procedure for and collect the assessments by way of the tax bills of the county in which the district is located. The assessments shall appear as a separate item on the tax bill, shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same procedures, including sale in case of default, as are provided for those taxes.

(b) The district shall, on or before August l of each year, certify to the county auditor the assessments to be collected. The county may deduct from the revenue so collected for the district, an appropriate amount for the billing and collection services provided to the district.


text: Any assessments erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment.


text: Unless the context otherwise requires, the provisions of this article shall govern the construction of this part.

history: (History: Added by Stats. 1965, Ch. 75.)

chapter: 1. In General

article: 1. Definitions

path: 21. WATER CONSERVATION DISTRICTS > 1. In General > 1. Definitions


text: “Person” or “operator” means public agencies, federal, state, and local, private corporations, firms, partnerships, limited liability companies, individuals, or groups of individuals, whether legally organized or not. “Owner” or “operator” also means the person to whom a water-producing facility is assessed by the county assessor of an affected county, or, if not separately assessed, the person who owns the land upon which a water-producing facility is located.

history: (History: Amended by Stats. 1994, Ch. 1010, Sec. 228. Effective January 1, 1995.)

article: 1. Definitions


text: “Ground water” means all water beneath the earth’s surface, but does not include water which is produced with oil in the production of oil and gas, or in a bona fide mining operation, or during construction operations, or from gravity or artesian springs.

article: 1. Definitions


text: Notwithstanding Sections 75500 and 75502, for purposes of the United Water Conservation District, “groundwater” means all water beneath the earth’s surface, but does not include water that is produced with oil in the production of oil and gas, in a bona fide mining operation, during construction operations, or from gravity or natural springs. For the purpose of this section, “groundwater” includes water produced from artesian wells.

history: (History: Added by Stats. 1995, Ch. 833, Sec. 4. Effective January 1, 1996.)

article: 1. Definitions


text: “Production” or “producing” means the act of extracting ground water by pumping or otherwise.

article: 1. Definitions


text: “Water-producing facility” means any device or method, mechanical or otherwise, for the production of water from the ground water supplies within the district.

article: 1. Definitions


text: “Accumulated overdraft” means the amount of water necessary to be replaced in the intake areas of the ground water basins within the district or any zone or zones thereof to prevent the landward movement of salt water into the fresh ground water body, or to prevent subsidence of the land within the district or any zone or zones thereof, as determined by the board from time to time.

article: 1. Definitions


text: “Annual overdraft” means the amount, determined by the board, by which the production of water from ground water supplies within the district or any zone or zones thereof during the water year exceeds the natural replenishment of such ground water supplies in such water year.

article: 1. Definitions


text:
(a) “Water year” means the period beginning October 1 of one calendar year and ending September 30 of the following calendar year.

(b) “Current water year” means the water year in which the investigation and report on the ground water conditions of the district is made, the hearing thereon held, and the determination is made by the board as to whether a zone or zones should be established and a ground water charge levied therein.

(c) “Preceding water year” means the water year immediately preceding the current water year.

(d) “Ensuing water year” means the water year immediately following the current water year.

history: (History: Amended by Stats. 2025, Ch. 401, Sec. 27. (AB 1520) Effective January 1, 2026.)

article: 1. Definitions


text: “Agricultural water” means water first used on lands in the production of plant crops or livestock for market.

article: 1. Definitions


text: The provisions of Articles 1 (commencing with Section 75560), 2 (commencing with Section 75570), and 3 (commencing with Section 75590) of Chapter 3 of this part apply only to districts in which a ground water charge is levied or proposed to be levied.

article: 2. General Provisions

path: 21. WATER CONSERVATION DISTRICTS > 1. In General > 2. General Provisions


text: Ground water charges levied pursuant to this part are declared to be in furtherance of district activities in the protection and augmentation of the water supplies for users within the district or a zone or zones thereof which are necessary for the public health, welfare, and safety of the people of this state.

article: 2. General Provisions


text: The ground water charges are authorized to be levied upon the production of ground water from all water-producing facilities, whether public or private, within the district or a zone or zones thereof for the benefit of all who rely directly or indirectly upon the ground water supplies of the district or a zone or zones thereof and water imported into the district or a zone or zones thereof.

article: 2. General Provisions


text: The proceeds of ground water charges levied and collected upon the production of water from ground water supplies within the district or a zone or zones thereof shall be used exclusively by the board for the district purposes authorized by this division.

article: 2. General Provisions


text:
Any person or operator who augments the water supplies for use within the United Water Conservation District or a zone or zones thereof, by importing water from sources outside the district, and who stores that water in a basin within the district, may apply to the Board of Directors of the United Water Conservation District for a determination exempting that operator from the payment of any groundwater charge based upon the extraction of that water. The exemption shall be based upon the filing of an application for exemption and submission to the board of reasonable evidence of the following:

(a) The amount of water of acceptable quality imported into the district and spread or injected into a basin within the district.

(b) The portion of that imported water that effectively recharges the basin underlying the zone or zones into which it is injected or percolates.

(c) The amount of water produced by the applicant from the zone or zones overlying the areas effectively recharged by the importation and spreading or injection of that water.

(d) Even if the applicant had not imported and stored the water, it had a separate legal right and the ability to produce the quantity of water for which it seeks exemption, in addition to all other water produced by the applicant from the zone or zones involved.

history: (History: Added by Stats. 1990, Ch. 684, Sec. 1.)

article: 2. General Provisions


text: Prior to the establishment of any ground water charge, the board shall establish a zone or zones within the district within which the ground water charge will be effective. Such zone or zones shall be established and may be amended to the extent and in the manner prescribed in Chapter 3 (commencing with Section 75560) of this part. A zone may include the entire district.

path: 21. WATER CONSERVATION DISTRICTS > 2. Establishment of Zones and Registration of Water-Measuring Devices


text: Within six months after the date of establishing a zone or zones, all water-producing facilities located within the boundaries of such zone or zones shall be registered with the district and, if required by the board, shall be measured with a water-measuring device satisfactory to the district, which shall be installed by the district or, at the district’s option, by the operator thereof.

chapter: 2. Establishment of Zones and Registration of Water-Measuring Devices


text: Any new water-producing facility constructed or reestablished after the period prescribed in Section 75541 shall be registered with the district and, if required by the board, measured with a water-measuring device satisfactory to the district within 30 days after the completion or reestablishment thereof.


text: Any water-measuring device required by and satisfactory to any other public agency, county, or district, or zone thereof, the boundaries of which substantially contain the area of the district, may be declared by the board to be sufficient compliance with this chapter.


text:
The registration form for water-measuring devices shall contain all of the following:

(a) Information as to the owner or owners of the land upon which each water-producing facility is located.

(b) A general description and location of each water-producing facility.

(c) The name and address of the person charged with the operation of each water-producing facility.

(d) The name or names and addresses of all persons owning or claiming to own an interest in the water-producing facility.

(e) Such other information as the district determines is necessary and requires.


text: The district shall annually cause to be made an engineering investigation and report upon ground water conditions of the district.

chapter: 3. Procedure for Levy and Collection

article: 1. Investigation and Report

path: 21. WATER CONSERVATION DISTRICTS > 3. Procedure for Levy and Collection > 1. Investigation and Report


text:
The engineering investigation and report shall include all of the following:

(a) Information for the consideration of the board in its determination of the annual overdraft.

(b) Information for the consideration of the board in its determination of the accumulated overdraft as of the last day of the preceding water year.

(c) A report as to the total production of water from the ground water supplies of the district for the preceding water year.

(d) An estimate of the annual overdraft for the current water year and for the ensuing water year.

(e) The amount of water the district is obligated to purchase during the ensuing water year, and a recommendation as to the quantity of water needed for surface delivery and for replenishment of the ground water supplies of the district for the ensuing year.

(f) Such other information as the district desires.

article: 1. Investigation and Report


text: On or before the day of the regular meeting of the board in March of each year, the engineering investigation and report shall be delivered to the secretary in writing.

history: (History: Amended by Stats. 1986, Ch. 255, Sec. 1.)

article: 2. Hearing

path: 21. WATER CONSERVATION DISTRICTS > 3. Procedure for Levy and Collection > 2. Hearing


text: The secretary shall publish a notice of the receipt of the engineering investigation and report and of a public hearing thereon to be held in April. The notice shall be published, pursuant to Section 6061 of the Government Code, in a newspaper of general circulation printed and published within the district, at least 10 days prior to the date at which the public hearing is held.

history: (History: Amended by Stats. 1986, Ch. 255, Sec. 2.)

article: 2. Hearing


text: The notice, among other information which the district may provide therein, shall contain an invitation to all operators of water-producing facilities within the district to call at the office of the district to examine the engineering investigation and report.

article: 2. Hearing


text: The board shall hold a public hearing in April of each year, in the regular meeting place of the board, not sooner than 30 days after receipt of the engineering investigation and report. Any operator of a water-producing facility within the district, or any person interested in the condition of the groundwater or surface water supplies of the district, may in person, or by representative, appear and submit evidence at the public hearing concerning the groundwater conditions and the surface water supplies of the district. Appearances also may be made supporting or protesting the engineering investigation and report.

history: (History: Amended by Stats. 1986, Ch. 255, Sec. 3.)

article: 2. Hearing


text:
The board shall, before the levy of the ground water charge, find and determine all of the following:

(a) The average annual overdraft for the immediate past 10 water years.

(b) The estimated annual overdraft for the current water year.

(c) The estimated annual overdraft for the ensuing water year.

(d) The accumulated overdraft as of the last day of the preceding water year.

(e) The estimated accumulated overdraft as of the last day of the current water year.

(f) The estimated amount of agricultural water to be withdrawn from the ground water supplies of the district for the ensuing water year.

(g) The amount of water other than agricultural water to be drawn from the ground water supplies of the district for the ensuing water year.

(h) The estimated amount of water necessary for surface distribution for the ensuing water year.

(i) The amount of water which is necessary for the replenishment of the ground water supplies of the district.

(j) The amount of water the district is obligated by contract to purchase.

article: 2. Hearing


text: The findings and determinations by the board are conclusive and binding upon all persons and parties.

article: 2. Hearing


text: Prior to the end of the water year in which the hearing is held, and based upon the findings and determinations from the hearing, the board shall determine whether or not a zone or zones should be established and a ground water charge levied therein.

article: 3. Levy

path: 21. WATER CONSERVATION DISTRICTS > 3. Procedure for Levy and Collection > 3. Levy


text: If the board determines that a zone or zones should be established and a ground water charge levied therein, it shall establish the zone or zones and levy, assess, and affix the charge against all persons operating ground water-producing facilities within the zone or zones during the current or ensuing water year. However, the board may waive any minimal charge, the collection of which is determined by the board not to result in net economic benefit to the district.

history: (History: Amended by Stats. 1992, Ch. 1208, Sec. 5. Effective January 1, 1993.)

article: 3. Levy


text: The charge shall be computed at a fixed and uniform rate per acre-foot for agricultural water, and at a fixed and uniform rate per acre-foot for all water other than agricultural water. However, a different fixed and uniform rate per acre-foot may be used to compute the charge for all water other than agricultural water used for irrigation purposes on parks, golf courses, schools, cemeteries, and publicly owned historical sites.

history: (History: Amended by Stats. 1984, Ch. 718, Sec. 2.)

article: 3. Levy


text: Different rates may be established in different zones; provided, however, that in each zone the rate for agricultural water shall be fixed and uniform and the rate for water other than agricultural water shall be fixed and uniform.

article: 3. Levy


text: Except as provided in Section 75595, any ground water charge in any year shall be established at a fixed and uniform rate for each acre-foot for water other than agricultural water which is not less than three times nor more than five times the fixed and uniform rate established for agricultural water. However, any groundwater charge in any year for water other than agricultural water used for irrigation purposes on parks, golf courses, schools, cemeteries, and publicly owned historical sites may be established at a fixed and uniform rate for each acre-foot which shall not be less than the rate established for agricultural water, nor more than the rate established for all water other than agricultural water.

history: (History: Amended by Stats. 1984, Ch. 718, Sec. 3.)

article: 3. Levy


text: In any county which has a population of 503,000 or more and less than 600,000, any ground water charge in any year shall be established at a fixed and uniform rate for each acre-foot for water other than agricultural water in such proportion to the fixed and uniform rate established for agricultural water as the board shall determine.

article: 3. Levy


text: Any ground water charge levied pursuant to this part shall be in addition to any general tax or assessment levied within the district or a zone or zones thereof; provided, that in any fiscal year, the sums raised by any ground water charge levied by the district in any zone or zones, shall not produce funds for district purposes that would exceed such amount as is deemed necessary by the district board to be used in furtherance of district purposes in the replenishment, augmentation, and the protection of water supplies for users within the district or a zone or zones thereof.

history: (History: Amended by Stats. 1979, Ch. 133.)

article: 3. Levy


text: In addition to the information required to be given to the board of supervisors and the auditor of each affected county pursuant to Chapter 1 (commencing with Section 75350) of Part 8 of this division, the board shall at the same time annually furnish the board of supervisors and the auditor of each affected county the estimated sum of a ground water charge which the board intends to levy in any zone or zones.

article: 3. Levy


text: Clerical errors occurring or appearing in the name of any person or in the description of the water-producing facility where the production of water therefrom is otherwise properly charged, or in the making or extension of any charge upon the records which do not affect the substantial rights of the assessee or assessees, shall not invalidate the ground water charge.

article: 3. Levy


text:
(a) Notwithstanding any other provision of law, the board may amend the report prepared pursuant to Section 75561 at any time during the water year. Upon completion of any amended report, the board shall deliver the report to the secretary.

(b) The secretary shall publish a notice of the receipt of the amended report and of a public hearing. The notice shall be published pursuant to Section 75571.

(c) The board shall hold a public hearing within 30 days after the receipt of the amended report. Persons may appear and submit evidence at the public hearing concerning the groundwater conditions and the surface water supplies of the district. Any person may protest or support the amended report.

(d) The board may modify a groundwater charge levied pursuant to Section 75591 if, in the judgment of the board, based on the findings and determinations from the hearing held pursuant to subdivision (c), the modification is necessary.

(e) Any groundwater charge modified pursuant to subdivision (d) is subject to Sections 75592, 75593, 75594, 75595, and 75596.

(f) Upon the modification of the groundwater charge pursuant to subdivision (d), the board shall notify, in writing, the board of supervisors and the auditor of each county of the modification.

history: (History: Added by Stats. 1993, Ch. 1195, Sec. 31. Effective January 1, 1994.)

article: 3. Levy