Cal. Public Utilities Code - PUC § 102330. Section 102330.
The district may levy and collect, or cause to be collected, property taxes for any lawful purpose.
ARTICLE 7. Property Taxation [102330. - 102345.]
Cal. Public Utilities Code - PUC 7.
in effectCal. Public Utilities Code - PUC § 102331. Section 102331.
(a)
In addition to revenues and receipts from other sources, the board may levy and collect a property tax in the entirety of, or a portion of, the incorporated and unincorporated territory. The board may impose different rates of taxation in areas within the district. Authority exercised pursuant to this subdivision shall be subject to any applicable constitutional requirements.
(b)
If the tax only applies to a portion of an area of the district, both of the following shall
apply to the imposition of the tax:
(1)
The incorporated area of each city and of contiguous cities within the district shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders.
(2)
The entire unincorporated area of the district shall either be wholly included within that portion or wholly excluded from that portion.
(c)
The proceeds of the property tax shall be used to provide, within the areas taxed, for the improvement or
acquisition of any real property needed for transportation purposes.
(d)
An election to impose a property tax as described in this section shall only include the voters of those portions of the area of the district in which the property tax will be imposed.
Cal. Public Utilities Code - PUC § 102332. Section 102332.
The district shall not levy or collect a property tax within any city or within the unincorporated area of the district until:
(a)
The legislative body of the city or county adopts a resolution declaring there is need for the district to operate and levy a tax within the city or the unincorporated area of the district.
(b)
Two-thirds of the voters of the city or the unincorporated area, following the adoption of the resolution under subdivision (a), voting on the question at an election called for that purpose, approve the operation of the district, and the levy of a property tax by the district, within the city or within the unincorporated
area of the district.
Cal. Public Utilities Code - PUC § 102333. Section 102333.
The district may conduct a single election in an area comprising the area of a city and the unincorporated area of the district, or any combination of those areas, with the approval of the cities and the unincorporated area of the district concerned, in which event two-thirds of the voters voting at the election shall be sufficient to approve the proposition submitted for the entire area included in the election. Where more than one election will be held, the approval of the voters in one election pertaining to an area may be conditioned upon the approval of voters in one or more other elections pertaining to other areas.
Cal. Public Utilities Code - PUC § 102334. Section 102334.
Each election shall be called and conducted by the district in the same manner as provided by law for the conduct of special elections by a county. The board may contract with a county, or delegate to the appropriate county officials the authority, to conduct the election within the county on behalf of the district. The costs of any such election may be advanced to the district by any city or county prior to the time that the district has revenues of its own, to be repaid from subsequent district revenues.
Cal. Public Utilities Code - PUC § 102335. Section 102335.
The ballot for the election shall contain such instructions as are required by law to be printed thereon and in addition thereto, the following:
Shall the Sacramento Regional Transit District be authorized to operate and levy a property tax at an annual rate which shall not exceed _______ cents ($0.__) on each one hundred dollars ($100) of assessed valuation within (describe
city or unincorporated area)?
YES
◻
NO
◻
Cal. Public Utilities Code - PUC § 102336. Section 102336.
(a)
The district board may impose a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code, subject to any applicable constitutional requirements. The special taxes shall be applied uniformly to all taxpayers or all real property within the district, or any portion of the district, except that unimproved property may be taxed at a lower rate than improved property.
(b)
If the tax only applies to a portion of an
area of the district, both of the following shall apply to the imposition of the tax:
(1)
The incorporated area of each city and of contiguous cities within the district shall be either wholly included within that portion or wholly excluded from that portion. For purposes of this paragraph, “contiguous cities” means two or more cities with shared borders.
(2)
The entire unincorporated area of the district shall either be wholly included within that portion or wholly excluded from that portion.
(c)
The proceeds of the special tax shall be used to provide, within the area taxed, for the operation, maintenance, or acquisition of any public improvement or utility for transportation purposes.
(d)
An election to impose a special tax as described in this section shall only include the voters of those portions of the area of the district in which the special tax will be imposed.
Cal. Public Utilities Code - PUC § 102337. Section 102337.
The board shall avail itself of the assessments made by the assessor of any county in which it operates and of the assessments made by the State Board of Equalization for the county and shall take such assessments as the basis for district property taxation and have its property taxes collected by the tax collector of the county.
Cal. Public Utilities Code - PUC § 102338. Section 102338.
The county auditor shall, on or before the third Monday in August of each year, transmit to the board a statement in writing showing the total value of all property within the county lying within an authorized taxing area of the district, ascertained from the assessments referred to in Section 102337.
Cal. Public Utilities Code - PUC § 102339. Section 102339.
The board shall, on or before the first day of September, fix the rate or rates of taxes, designating the number of cents upon each one hundred dollars ($100), and use as a basis the value of property transmitted to the board by the county auditor, which rate of taxation shall be sufficient to raise the amount previously fixed by the board.
Cal. Public Utilities Code - PUC § 102340. Section 102340.
The board shall, immediately after fixing the rate or rates of taxes, transmit to the county auditor of each county in which the board has levied a tax, a statement of the rate of taxes fixed by the board.
Cal. Public Utilities Code - PUC § 102341. Section 102341.
The district’s taxes so levied shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, ascertained as provided in this article, shall be paid to the treasurer of the district under the general requirements and penalties provided by law for the settlement of other taxes.
Cal. Public Utilities Code - PUC § 102342. Section 102342.
Whenever any real property has been sold for taxes and has been redeemed, the money paid for redemption shall be apportioned and paid to the district by the county treasurer in the proportion which the tax due to the district bears to the total tax for which the property was sold.
Cal. Public Utilities Code - PUC § 102343. Section 102343.
All taxes levied under this part are a lien on the property on which they are levied. The enforcement of the collection of such taxes shall be in the same manner and by the same means provided by law for the enforcement of liens for county taxes, all the provisions of law relating to the enforcement of the latter being made a part of this part so far as applicable.
Cal. Public Utilities Code - PUC § 102344. Section 102344.
The county shall be compensated for services under this article at the rate of 1 percent for collecting the first twenty-five thousand dollars ($25,000), and one-fourth of 1 percent for all sums over that amount.
Cal. Public Utilities Code - PUC § 102345. Section 102345.
In lieu of, or in addition to, any taxes which may be levied by the district pursuant to this article, the legislative body of any city or county may enter into agreement with the district to make annual contributions to the district from its general funds or from any other source of funds legally available to it for such purpose.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026