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DIVISION 12. COUNTY WATER DISTRICTS 30000-33901›PART 7. TAXES 31650-31822›CHAPTER 2. Main Tax Procedure 31700-31709

§ 31703.3

California Water Code · 2020-11 edition · updated 2026-10-04 · California

Annually, the Circle Oaks County Water District, Napa County, may request, and the board of supervisors shall levy a bond tax on land only in the district or improvement district benefited by the purposes of the bonded debt. The bond tax levied pursuant to this section constitutes a lien on all property, both land and improvements, located on the land benefited by the purposes of the bonded debt.

This special provision is necessary because of the benefit to undeveloped land within the Circle Oaks County Water District by the availability of improvements in the area.

(Added by Stats. 1963, Ch. 2045.)

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