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DIVISION 8. HARBOR AND PORT DISTRICTS 5800-7340›PART 4. PORT DISTRICTS 6200-6372›CHAPTER 5. Finances and Taxation 6360-6372›ARTICLE 1. Levy, Assessment and Collection of Taxes 6360-6365

§ 6362

California Harbors and Navigation Code · 2018-11 edition · updated 2026-10-04 · California

The tax shall in no event exceed the rate of ten cents ($0.10) on each one hundred dollars ($100) of the assessed value of all taxable property within the district, exclusive of the amount necessary to be raised by taxes to meet bond and promissory note interest and redemption. The tax shall be computed, entered upon the tax rolls and collected in the same manner as county taxes are computed, entered and collected. All money collected shall be paid into the county treasury to the credit of the particular district fund and shall be paid to the treasurer of the district upon the order of the board of port commissioners.

(Amended by Stats. 1963, Ch. 1505.)

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