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HomePublic Utilities CodeDiv. 10Pt. 3Ch. 9§ 31408 Annexation Tax Notice Requirements

§ 31408 Annexation Tax Notice Requirements

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 31408 Annexation Tax Notice Requirements

Key Takeaways

  • •If a town or city is joining or merging with another, they must tell people living there that their area will also become part of a special district.
  • •The notice must say that people in that area will have to pay taxes for the district, including any money the district already owes.
  • •After the town or city officially joins or merges, they must send a copy of the paperwork to the district’s leaders to prove it happened.

Example

A small town is voting to become part of a nearby city. The city also has a special district that takes care of parks and roads.

Before the vote, the town must tell everyone that if they join the city, they’ll also be part of the special district. This means they’ll have to pay extra taxes to help pay for the district’s stuff, like fixing roads or parks. After the vote, if they join, the city has to send a copy of the official papers to the district to let them know.

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

Official Source
View on CA.gov

§ 31408 Annexation Tax Notice Requirements

If the applicable provisions of law governing such annexation to, or consolidation with, such municipality or such incorporation shall require any notice of any election called for the purpose of determining whether such proposed annexation, consolidation or incorporation shall occur, or shall require any notice of hearing or other notice to be given to the residents or electors of, or owners of property in, such territory, such notice shall contain a statement that the territory shall be annexed to the district, and shall become and be an integral part of the district and the taxable property therein shall be subject to taxation thereafter for all purposes of the district, including, without limitation, the payment of bonds and other obligations of the district at the time authorized and outstanding. The governing body of such city or other officer thereof having the duty of certifying the proceedings resulting in such annexation to, or consolidation with, such city, or such incorporation of, pursuant to the provisions of law applicable thereto, shall include in such certification a record of the proceedings by which such territory has been annexed to the district in accordance with the provisions of this article, and shall file a duplicate of such certificate with the board of directors of the district. (Added by Stats. 1964, 1st Ex. Sess., Ch. 62.)

Last verified: January 23, 2026

Key Terms

propertydirectorobligationdutycorporationhearingannexationconsolidation

Related Statutes

  • § 31404 District Annexation Certification
  • § 625 Public Utility Property Condemnation
  • § 31402 Annexation Election Procedures
  • § 31411 District Area Exclusion Requests
  • § 31413 District Annexation Bond Restrictions

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 31408.
View Official Source