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HomeHarbors and Navigation CodeDiv. 8General ProvisionsCh. 5Art. 1§ 6362 Port District Tax Limits

§ 6362 Port District Tax Limits

Harbors and Navigation Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 6362 Port District Tax Limits

This law says a special tax can be charged on property, but it can never be more than ten cents for every hundred dollars of the property's value.

Key Takeaways

  • •The tax can never be higher than $0.10 per $100 of value (0.1%).
  • •It is calculated the same way county taxes are calculated.
  • •All money collected goes into the county treasury and is later given to the district’s treasurer when the board says so.

Example

A homeowner has a house that the county says is worth $250,000.

The special tax can only be $0.10 for each $100 of that $250,000, so the homeowner would pay at most $250 in this tax.

How to Calculate

Tax = (Assessed Value ÷ 100) × $0.10

  1. Take the property’s assessed value and divide it by 100.
  2. Multiply the result from Step 1 by $0.10.
  3. The number you get is the most you can charge for the tax.

Assessed value is $250,000.

Result: Tax = (250,000 ÷ 100) × $0.10 = 2,500 × $0.10 = $250

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

Official Source
View on CA.gov

§ 6362 Port District Tax Limits

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.)

Last verified: January 11, 2026

Key Terms

tax rateassessed valuebond and promissory note interest and redemptioncounty treasurydistrict fund

Related Statutes

  • § 6942 Port District Tax Limits
  • § 6360 Port Budget Submission Deadline
  • § 6361 District Budget Tax Levy
  • § 6363 Port District Initial Debt
  • § 6364 District Special Tax Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Harbors and Navigation Code. Section 6362.
View Official Source