14220-14226

EDUCATION CODE
SECTION 14220-14226




14220.  When any school district or community college district is
situated partly in two or more counties the assessor of each of the
counties shall annually certify to the board of supervisors of each
of the counties the assessed value of all taxable property in the
county situated in the district as shown by the last assessment roll
of his county.



14221.  The certificate of the assessor shall be made in the same
manner and at the same time as is required for school districts or
community college districts located wholly within the boundaries of
one county.


14222.  The board of supervisors of each county, after receiving the
certificate of the assessor, shall thereupon determine the rate of
taxation necessary to be levied upon the property in the school
district or community college district situated in the county.




14223.  The rate of taxation shall be sufficient to meet the
proportion of taxes necessary to be raised in the county for the
purpose of paying the principal and interest of the bonds of the
district and all other expenses of the district as shown by the
estimate of the county superintendent of schools having jurisdiction
over the district.



14224.  The taxes shall be assessed, levied, and collected in the
same manner and at the same time as county taxes are assessed,
levied, and collected.


14225.  The money received shall be deposited in the county treasury
of the county whose superintendent of schools has jurisdiction over
the school district or community college district, and such county
treasury shall be the legal depository of the district.



14226.  The money deposited shall be placed in the school fund of
the school district or community college district to be expended in
the same manner as money of other districts.