§ 103330 District Tax Collection Process
This law says that any taxes the district charges must be collected just like county taxes, and the net amount after calculations must be given to the district treasurer with the usual rules and penalties for taxes.
A homeowner receives a tax bill that includes both county property tax and a special district tax for road maintenance.
Both taxes are collected together at the same time, using the same process. After the county takes its share, the remaining (net) amount is sent to the district’s treasurer, and if the homeowner pays late, the normal tax penalties apply.
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 103330 District Tax Collection Process
Last verified: January 11, 2026