LawWiki
HomeCodesSearchGlossaryAPIAbout
LawWiki

Plain English summaries of California law with zero-hallucination AI. Every summary is verified against official source text.

Product

  • Search
  • Codes
  • About

Legal

  • Privacy Policy
  • Terms of Service
  • Disclaimer

© 2026 LawWiki. All rights reserved.

HomePublic Utilities CodeDiv. 10Pt. 4Ch. 8Art. 1§ 40303 District Tax Collection Authority

§ 40303 District Tax Collection Authority

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

§ 40303 District Tax Collection Authority

Key Takeaways

  • •The district can charge and collect taxes from people.
  • •If you don’t pay your taxes, the district can take your property.
  • •You’ll also have to pay extra money (penalties, interest, and costs) if you don’t pay on time.

Example

If you own a house but don’t pay your property taxes for a long time.

The district can take your house to cover the taxes you owe, plus extra fees for being late.

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

Official Source
View on CA.gov

§ 40303 District Tax Collection Authority

The board may provide for the assessment, levy, and collection of taxes by the district, including the sale of property to the district for delinquent taxes, with penalties, interest, and cost. (Added by Stats. 1974, Ch. 508.)

Last verified: January 23, 2026

Key Terms

propertythe boardassessmentcollection

Related Statutes

  • § 40306 Tax Rate Determination Process
  • § 40310 Tax Lien Enforcement
  • § 90771 City Annexation Agreement Terms
  • § 50213 District Tax Collection Authority
  • § 70213 District Tax Collection Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 40303.
View Official Source