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HomeHarbors and Navigation CodeDiv. 8General ProvisionsCh. 5Art. 1§ 6361 District Budget Tax Levy

§ 6361 District Budget Tax Levy

Harbors and Navigation Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 6361 District Budget Tax Levy

Each year, the district board must tell the county board how much money it will need for the next year, and the county board must tax all property in the district enough to raise that amount.

Key Takeaways

  • •The district must give a written money estimate every year before the county’s budget meeting.
  • •The estimate must cover all the district’s needs for the next fiscal year.
  • •The county board must levy a special tax on all taxable property inside the district to raise exactly that amount.

Example

A school district says it needs $3 million for teachers, books, and building repairs next year.

The district sends that $3 million number to the county board before the county’s budget meeting. The county board then adds a special property tax on every house and business in the district so that the total tax money collected equals $3 million.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 6361 District Budget Tax Levy

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. (Enacted by Stats. 1937, Ch. 368.)

Last verified: January 11, 2026

Key Terms

board of supervisorsspecial taxtaxable propertyensuing fiscal year

Related Statutes

  • § 6941 District Budget Tax Levy
  • § 6360 Port Budget Submission Deadline
  • § 6364 District Special Tax Authority
  • § 6940 Port Budget Submission Deadline
  • § 5941 County Harbor Land Surveys

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Harbors and Navigation Code. Section 6361.
View Official Source