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HomeWater CodeDiv. 5Pt. 1Ch. 3Art. 3§ 8163 Drainage District Tax Liability

§ 8163 Drainage District Tax Liability

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

§ 8163 Drainage District Tax Liability

Key Takeaways

  • •After the land is transferred, no new taxes will be charged for the bonds of the drainage district, except by the flood control district.
  • •The land still has to pay for any old taxes or payments that were due before the transfer.
  • •This includes old bond payments, taxes already charged, and any late payments.

Example

Imagine you own a piece of land in a drainage district. The district has some old debts and taxes. The land gets transferred to a new owner or a new district.

The new owner won't have to pay new taxes for the old bonds, except if the flood control district says so. But they still have to pay any old debts or taxes that were already due before the land was transferred.

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

Official Source
View on CA.gov

§ 8163 Drainage District Tax Liability

From and after the date of transfer no tax shall be levied upon the lands within any such drainage district for the payment of the subsequently maturing principal and interest upon the bonds of such district, except such levy as may be made by the flood control district. However, the lands within such drainage distict or districts shall be and remain liable for the payment of all of the following: (a) All previously maturing principal and interest. (b) All levies of drainage district taxes theretofore levied. (c) All installments of specific assessments securing such bonds which are payable or delinquent at the date of transfer. (Added by Stats. 1953, Ch. 138.)

Last verified: January 23, 2026

Key Terms

drainage districtflood control districtbondsprincipal and interestspecific assessments

Related Statutes

  • § 8164 Drainage Tax Revenue Use
  • § 8158 Drainage District Tax Liability
  • § 8157 Flood District Bond Liability Transfer
  • § 8160 City Drainage Transfer Authority
  • § 8161 Flood District Drainage Responsibilities

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Water Code. Section 8163.
View Official Source