California · Streets and Highways Code - SHC
SHC §26201: Annually, at the time of levying county taxes, the board of supervisors shall levy a tax to be known as the “_______ (name of district) boulevard district tax,” sufficient to raise the amount estimate
Read the full statutory text
Annually, at the time of levying county taxes, the board of supervisors shall levy a tax to be known as the “_______ (name of district) boulevard district tax,” sufficient to raise the amount estimated by the commission to be necessary for the purposes of the district for the ensuing fiscal year. The board of supervisors shall determine the rate of the tax by deducting 15 per cent for anticipated delinquencies from the total assessed value of the real property within the district, as it appears on the assessment roll of the county, and dividing the sum required to be raised, by the remainder of the total assessed value.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.