Van De Kamp, 011084 CAAGO, AGO 83-1001

Docket Nº:AGO 83-1001
Case Date:January 10, 1984
Court:California
 
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JOHN K. VAN DE KAMP Attorney General
RODNEY O. LILYQUIST Deputy Attorney General
AGO 83-1001
No. 83-1001
California Attorney General Opinion
Office of the Attorney General State of California
January 10, 1984
         THE HONORABLE DOROTHY L. SCHECHTER, COUNTY COUNSEL, VENTURA COUNTY, has requested an opinion on the following question:          May the Board of Supervisors of the Ventura County Flood Control District levy and collect an ad valorem assessment upon the taxable property of the district or any zone thereof?          CONCLUSION          The Board of Supervisors of the Ventura County Flood Control District may levy and collect an ad valorem assessment upon the taxable property (but only land and improvements) of the district or any zone thereof.          ANALYSIS          Section 12 of the Ventura County Flood Control Act (Stats. 1975, ch. 137, § 1, pp. 260-261; Deering's Wat. - Uncod. Acts, Act 8955 (1983 Supp.) p. 85; hereafter "Act") provides:          "The board of supervisors of said district shall have power, in any year:
"1. To levy an ad valorem tax or assessment upon all taxable property in the district to pay the costs and expenses of said Ventura County Flood Control District and to carry out any of the objects or purposes of this act of common benefit to the district as a whole, and "2. To levy an ad valorem tax or assessment upon all taxable property in each or any of said zones, according to the benefits derived or to be derived by said respective zones, including the constructing, maintaining, operating, extending, repairing or otherwise improving any or all works or improvements within said respective zones. It is declared that all property within a given zone is equally benefited under this act. "Said taxes or assessments shall be levied and collected together with, and not separately from, taxes for county purposes, and the revenues derived from said taxes shall be paid into the county treasury to the credit of said district, and said board of supervisors shall have the power to control and order the expenditure thereof for said purposes; provided, however, that no revenues, or portions thereof, derived in any of the several zones from the taxes or assessments levied under the provisions of subdivision 2 of this section shall be expended for constructing, maintaining, improving any works or improvements located in any other zone except as provided in Section 14 hereof; and provided further, however, that the aggregate taxes or assessments levied under this act for any one fiscal year shall not exceed thirty-two cents ($0.32) on each one hundred dollars ($100) of the assessed valuation of the taxable property in zone 1, shall not exceed forty cents ($0.40) on each one hundred dollars ($100) of the assessed valuation of the taxable property in zones 2 and 4, shall not exceed twenty-seven cents ($0.27) on each one hundred dollars ($100) of the assessed valuation of the taxable property in zone 3, and shall not exceed one dollar ($1) on each one hundred dollars ($100) of the assessed valuation of the taxable property in any special zone in addition to the aggregate taxes or assessments levied for zone 1, 2, 3, or 4 and exclusive of any tax or assessment levied to pay the cost and expenses of any project or facility for importing water into the district or to meet any bonded indebtedness of said zones or district and the interest thereon."1(Emphases added.)
         The question presented for analysis is whether the Board of Supervisors of the Ventura County Flood Control District (hereafter "District") may exercise its authority under the above statute to levy an "assessment" upon the taxable property of the district or any zone thereof. We conclude that it may with regard to taxable real property.          The issue is significant due to the adoption of article XIII A of the Constitution on June 6, 1978. Section 1, subdivision (a) of the article states:
"The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties."
         The Legislature has implemented this constitutional limitation upon the collection of property taxes by enacting Revenue and Taxation Code section 93:
"(a) Notwithstanding any other provision of law, except as provided in subdivision (b), no local agency, school district, county superintendent of schools, or community college district shall levy an ad valorem property tax, other than that amount which is equal to the amount needed to make annual payments for the interest
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