§ 90850 District Annexation Taxation Rules

Public Utilities Code·California

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Key Takeaways

•If a city grows by adding new land, that new land automatically becomes part of the district.
•The new land has to pay the same taxes as the rest of the district.
•The taxes help pay for things the district needs, like services or debts.

Example

A small town next to a big city gets added to the city.

Now, the small town is part of the city’s district, so people there have to pay the same taxes as everyone else in the city. These taxes help pay for things like schools or roads.

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

Official Source

View on CA.gov

§ 90850 District Annexation Taxation Rules

Any territory annexed in accordance with law to any city included in the district shall, upon the completion of such annexation proceeding, be deemed incorporated into and annexed to the district, and thereafter is subject to taxation, along with the entire territory of the district in accordance with the assessable valuation of the property thereof, for general district purposes, and for the payment of any indebtedness theretofore or thereafter incurred by the district. (Added by Stats. 1965, Ch. 2039.)

Last verified: January 23, 2026

Key Terms

property accordance completion annexation taxation valuation

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 90850.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References