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HomePublic Utilities CodeDiv. 10Pt. 15Ch. 5Art. 8§ 103330 District Tax Collection Process

§ 103330 District Tax Collection Process

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

§ 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.

Key Takeaways

  • •District taxes are collected at the same time and in the same way as county taxes.
  • •The amount left after the county’s share (the net amount) is paid to the district treasurer.
  • •The same rules and penalties that apply to other taxes also apply to these district taxes.

Example

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.

Official Source
View on CA.gov

§ 103330 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. 1974, Ch. 502.)

Last verified: January 11, 2026

Key Terms

district’s taxescounty taxesnet amounttreasurer of the district

Related Statutes

  • § 102341 District Tax Collection Process
  • § 103346 District Tax Collection Process
  • § 16654 District Tax Collection Process
  • § 103332 Tax Lien Enforcement
  • § 12901 District Tax Collection Rules

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 103330.
View Official Source