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HomePublic Utilities CodeDiv. 10Pt. 14Ch. 5Art. 7§ 102341 District Tax Collection Process

§ 102341 District Tax Collection Process

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 102341 District Tax Collection Process

This law says the district must collect its taxes at the same time and in the same way the county does, and then send the net money to the district treasurer following the usual tax rules.

Key Takeaways

  • •District taxes are collected at the same time as county taxes.
  • •The collected amount is sent to the district treasurer after any deductions.
  • •All normal tax rules and penalties still apply.

Example

A family gets a property tax bill for their house. They pay it together with the county property tax, and the money that belongs to the district is sent to the district treasurer.

Because the district follows the county’s collection schedule, the family doesn’t have to send a separate payment. After the payment is processed, the part that belongs to the district goes straight to the district’s treasurer, just like any other tax payment.

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

Official Source
View on CA.gov

§ 102341 District Tax Collection Process

The district’s taxes so levied shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, ascertained as provided in this article, shall be paid to the treasurer of the district under the general requirements and penalties provided by law for the settlement of other taxes. (Added by Stats. 1971, Ch. 1374.)

Last verified: January 11, 2026

Key Terms

district’s taxescounty taxestreasurer of the district

Related Statutes

  • § 103330 District Tax Collection Process
  • § 103346 District Tax Collection Process
  • § 102343 Tax Lien Enforcement
  • § 102330 District Property Tax Authority
  • § 102331 District Property Tax Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 102341.
View Official Source