Annually, on or before the date set for the consideration of the budget by the board of supervisors of the county in which the district is located, the board of each district shall furnish to the board of supervisors of the county in which the district is situated, an estimate in writing of the amount of money needed for all purposes by the district during the ensuing fiscal year. Thereupon, it is the duty of the board of supervisors to levy a special tax, on all taxable property of the county lying within the district, sufficient in amount to raise that sum.
Cal. Harb. & Nav. Code § 6361
Levy, Assessment and Collection of Taxes
Applied in 3 court decisions — leading case 24 Cal. 4th 1089 - Ventura Group Ventures, Inc. v. Ventura Port District (2001)
Most recently applied in Ventura Group Ventures, Inc. v. Ventura Port District (August 2001)
Enacted by Stats. 1937, Ch. 368.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.