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Legal Resources | Education Code |  EC  15421  

School Facilities Improvement District; Tax for Payment of Bonds of School Facilities Improvement District located in two or more counties   

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(a) The tax shall be entered upon the assessment roll and collected in the same manner as other on real property.

(b) The tax when collected shall be paid into the county treasury of the county. The treasurer of any county, other than the one whose superintendent of schools has jurisdiction over the school district or community college district in which the school facilities improvement district is located, shall, upon order of the county auditor, pay the sum collected on account of the tax into the treasury of the county whose superintendent of schools has jurisdiction over the school district or community college district in which the community facilities district is located.

(Added by Stats. 1997, Ch. 893, Sec. 78.)