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HomePublic Utilities CodeDiv. 10Pt. 1Ch. 6Art. 8§ 25900 District Tax Collection Rules

§ 25900 District Tax Collection Rules

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

§ 25900 District Tax Collection Rules

Key Takeaways

  • •The district collects its taxes the same way the county does.
  • •The money collected goes to the district's treasurer.
  • •The district can choose a different way to collect taxes if they want, but they can stop using it later.

Example

Your town needs money to fix the local park.

The town collects the money for the park at the same time and in the same way as the county collects other taxes. The money then goes to the town's treasurer to pay for the park fixes.

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

Official Source
View on CA.gov

§ 25900 District Tax Collection Rules

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. The district may adopt the alternative procedure of tax collection and apportionment established by Chapter 3, Part 8, Division 1 of the Revenue and Taxation Code and any amendments thereof; provided, however, that the district may thereafter abandon said alternative procedure at the end of any fiscal year of the district. (Added by Stats. 1955, Ch. 1036.)

Last verified: January 23, 2026

Key Terms

district’s taxescounty taxesalternative procedureChapter 3, Part 8, Division 1 of the Revenue and Taxation Code

Related Statutes

  • § 12901 District Tax Collection Rules
  • § 12904 Tax Lien Enforcement Rules
  • § 25903 Tax Lien Enforcement Rules
  • § 103330 District Tax Collection Process
  • § 12891 District Tax Levy Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 25900.
View Official Source