Title WAT, California Water Code

The taxes imposed by this article shall be collected, insofar as practicable, at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. If the amount paid by a service user to a service supplier is less than the…

Taxes collected from the service user which are not remitted to the board on or before the due dates provided in this article are delinquent. (Added by Stats. 1975, Ch. 291.)

Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows: (a) Any service supplier who fails to remit any tax imposed by this article within 30 days after receipt of written notice f…

Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user: (a) Any service user who fails to pay any tax imposed by this article within 90 days of the date of receipt of notice of the amount of tax du…

Any tax required to be paid by a service user under the provisions of this article shall be deemed a debt owed by the service user to the district. Any tax collected from a service user which has not been remitted to the board shall be deemed a debt owed to the district by the pe…

(a) (1) There is hereby created in the account the River Parkway Subaccount. (2) For the purposes of this article, “subaccount” means the River Parkway Subaccount created by paragraph (1). (b) The sum of twenty-seven million dollars ($27,000,000) is hereby transferred from the ac…

The money in the subaccount shall be made available, upon appropriation by the Legislature, for the acquisition and restoration of riparian habitat, riverine aquatic habitat, and other lands in close proximity to rivers and streams and for river and stream trail projects undertak…

At least 50 percent of the funds in the subaccount shall be used for projects that are located in, or in close proximity to, major metropolitan areas. (Added by Stats. 1996, Ch. 135, Sec. 1. Approved in Proposition 204 at the November 5, 1996, election.)

Not more than 3 percent of the total amount deposited in the subaccount may be used to pay the costs incurred in connection with the administration of this article. (Added by Stats. 1996, Ch. 135, Sec. 1. Approved in Proposition 204 at the November 5, 1996, election.)

(a) There is hereby created in the account the Lake Elsinore and San Jacinto Watershed Subaccount. (b) For the purposes of this article, “subaccount” means the Lake Elsinore and San Jacinto Watershed Subaccount created by subdivision (a). (Added by Stats. 1999, Ch. 725, Sec. 1. A…

The sum of fifteen million dollars ($15,000,000) is hereby transferred from the account to the subaccount. (Added by Stats. 1999, Ch. 725, Sec. 1. Approved in Proposition 13 at the March 7, 2000, election.)

The money in the subaccount, upon appropriation by the Legislature to the board, may be used by the board to rehabilitate and improve the Lake Elsinore Watershed and San Jacinto Watershed and the water quality of Lake Elsinore by funding one or more of the following projects: wat…

To the maximum extent feasible, the watershed management and flood control projects described in Section 79104.104 shall do one or more of the following: (a) Preserve agricultural land. (b) Protect wildlife habitat. (c) Protect and enhance recreational resources. (d) Improve lake…

It is the intent of the Legislature to urge the federal government to allocate funds for projects to improve the Lake Elsinore Watershed and San Jacinto Watershed, and lake water quality by matching the state’s financial commitment to those projects. (Added by Stats. 1999, Ch. 72…

The funds appropriated pursuant to Section 79104.104 shall be allocated to a joint powers agency consisting of the City of Lake Elsinore, the Santa Ana Watershed Project Authority, the Elsinore Valley Municipal Water District and other agencies for implementation of programs to i…

Not more than 3 percent of the total amount deposited in the subaccount may be used to pay costs incurred in connection with the administration of this article. (Added by Stats. 1999, Ch. 725, Sec. 1. Approved in Proposition 13 at the March 7, 2000, election.)

The money derived from the sale of any of the bonds shall be received by the State Treasurer and placed to the credit of the following funds in the following manner: (a) An amount equal to the accrued interest on the bonds so sold to the date of sale shall be placed by the State …

Whenever the drainage district has any money in the bond fund of any assessment which money is not immediately required for the purpose of paying principal or interest on bonds of the assessment, all or any part of it may be invested in bonds of the drainage district based upon a…

The investment may be made by the board by direct purchase of the bonds from time to time and in such manner as it determines and at such price or prices as it deems advisable but not to exceed par, plus the accrued interest thereon. (Added by Stats. 1943, Ch. 369.)

Any bonds purchased pursuant to the provisions of this article, and held in the bond fund may from time to time be sold and the proceeds temporarily reinvested in bonds as provided in this article. (Added by Stats. 1943, Ch. 369.)

Sales of any bonds purchased and held in the bond fund shall from time to time be made so that the proceeds may be applied to the purpose for which the bond fund was created. (Added by Stats. 1943, Ch. 369.)

Any bonds purchased pursuant to the provisions of this article, may be delivered to the State Treasurer for cancellation and the bonds shall thereupon be canceled by the State Treasurer and after cancellation shall cease to be an indebtedness or obligation of the drainage distric…

The bond fund of each assessment shall be held by the State Treasurer and shall be applied by him toward the payment of the bonds and coupons thereon based upon the assessment, as the bonds and coupons fall due. (Added by Stats. 1943, Ch. 369.)

If any balance remains in the bond fund of the assessment after payment in full of the principal and interest of all outstanding bonds issued upon the assessment, the balance shall be held for the benefit of the lands upon which the assessment was made and in proportion to the am…

The balance may be distributed by the board to the owners or other persons interested in the lands. (Added by Stats. 1943, Ch. 369.)

The board shall from time to time when necessary, present its written request to the Controller for the issuance of warrants for the purpose of paying the cost and expenses of the works or project, for which the assessment was levied, and the expenses of making, bonding and colle…

The board’s request shall specify the amount of the warrant and the name of the payee thereof and upon receipt of the request the Controller shall draw his warrants upon the State Treasurer payable out of the Construction Fund of the assessment upon which the bonds are issued. (A…

The State Treasurer shall pay the warrants or make delivery of the bonds as provided in this part. (Added by Stats. 1943, Ch. 369.)

Warrants issued by the Controller and payable out of the assessment as provided by Part 4 of this division shall be paid by the State Treasurer out of and only out of the Construction Fund of the assessment, and in their proper order of registration. (Added by Stats. 1943, Ch. 36…

No warrant issued pursuant to any of the provisions of this part or of Part 4 of this division shall be accepted or received by the county treasurer in payment of all or any part of any assessment upon which bonds have been authorized. (Added by Stats. 1943, Ch. 369.)

The board annually shall cause to be prepared a written report stating the reasons for and conclusions of the board upon the following, together with any additional information deemed by the board to be relevant to such conclusions: (a) The amount of the total debt service payabl…

Annually, prior to approving the annual budget for the district, the board of directors shall hold a public hearing for the purpose of considering the report made pursuant to this article, and to determine the amount of debt service and maintenance and operation costs to be raise…

Notice of the hearing to be held pursuant to Section 72074 shall be given by publishing a copy, pursuant to Section 6066 of the Government Code, at least 15 days prior to the time fixed for the hearing in a newspaper of general circulation within the district, if there is a newsp…

At the conclusion of the hearing, the board shall, by resolution, determine the following: (a) The amount of the total debt service on any bond indebtedness incurred pursuant to this chapter and the amount of the maintenance and operation costs to be paid by each improvement dist…

The amount of such debt service and maintenance and operation costs to be raised in each improvement district established under this chapter shall be paid by an ad valorem tax, to the extent that such payment is not paid by one or more of the following alternative methods: (a) Pa…

(a) There is hereby created in the account the Coastal Watershed Salmon Habitat Subaccount. (b) For the purpose of this article, “subaccount” means the Coastal Watershed Salmon Habitat Subaccount created by subdivision (a). (Added by Stats. 1999, Ch. 725, Sec. 1. Approved in Prop…

The sum of twenty-five million dollars ($25,000,000) is hereby transferred from the account to the subaccount for the purposes of implementing this article. (Added by Stats. 1999, Ch. 725, Sec. 1. Approved in Proposition 13 at the March 7, 2000, election.)

The money in the subaccount, upon appropriation by the Legislature to the Department of Fish and Game, shall be used by the Department of Fish and Game for direct expenditure and for grants to public agencies and nonprofit organizations to protect, restore, acquire, and enhance h…

Not more than 3 percent of the total amount deposited in the subaccount may be used to pay the costs incurred in connection with the administration of this article. (Added by Stats. 1999, Ch. 725, Sec. 1. Approved in Proposition 13 at the March 7, 2000, election.)

Upon the sale of any of the bonds of the drainage district based upon any assessment levied by the board, as provided by this part, the board shall annually thereafter, by an order entered in its minutes ascertain and determine the total amount necessary to be collected upon the …

The board may also in the order fix and determine upon such additional sum as the board deems proper to be collected to provide a sinking fund for the retirement of bonds on or before maturity. (Added by Stats. 1943, Ch. 369.)

Immediately upon making the order the board shall prepare in duplicate, retaining one original, and causing the other original to be certified by its secretary or assistant secretary and delivered to the county treasurer of each county wherein are situated any of the lands covere…

To the assessment referred to in the preceding section shall be added and collected an additional amount of 15 per cent of the amount to cover possible delinquencies. (Added by Stats. 1943, Ch. 369.)

The statement provided for in Section 9487 shall also include, and there shall be added and collected, such additional sum as the board in its order may have fixed and determined upon to provide a sinking fund for the redemption of bonds on or before maturity. (Added by Stats. 19…

The amount necessary to pay the interest and principal, or either, falling due, together with the additional 15 per cent of that amount and the amount for sinking fund purposes, shall constitute the amount to be collected and paid into the bond fund and shall be known as the inst…

Unless otherwise determined by the board or by an order entered in its minutes, a copy of which duly certified shall be transmitted to the county treasurer of each of the counties wherein are situated any of the lands covered by the assessment, the installment for bonds shall be …