§1820. Proceeds of tax to be paid into school fund. All moneys derived from this tax in each county, or city and county, must be paid into the treasury thereof to the credit of the school fund. [Amendment approved 1905; Stats. 1905, p. 627.] Legislation § 1820. 1. Enacted. March 12, 1872. 2. Amended by Stats. 1905, p. 627. Trustees must report to board of supervisors. § 1837. Levy of district tax. Collection, how made. Omission by board of supervisors, action thereafter. § 1838. Tax, how levied. [Repealed.] §1839. Maximum rate of. $ 1840. Support of schools, estimate of moneys needed. Levy of tax. § 1841. Collection of. [Repealed.] $1842. Vacancy in office of assessor or collector. [Repealed.] $1843. Compensation of assessor and collector. § 1844. Bond of collector. [Repealed.] §1845. Delinquent tax-list. [Repealed.] § 1846. [Repealed.] Action to recover delinquent taxes. [Repealed.] § 1847. Form of complaint. [Repealed.] $ 1848. Attorney's fee. [Repealed.] $1849. Proceedings in rem. [Repealed.] § 1850. Service of summons by publication. [Repealed.] $1851. Docketing judgments, etc. [Repealed.] § 1852. Law of sale, etc. [Repealed.] § 1830. Elections to determine. The board of school trustees of any district may, prior to the fifteenth day of August in any year, when in their judgment it is advisable, call an election, and submit to the electors of the district the question whether a tax shall be raised to furnish additional school facilities for the district, or to maintain any school in such district, or for building one or more schoolhouses, or for any two or all of these purposes; provided, that where a tax has been collected for the purpose of building a schoolhouse, and the erection of said schoolhouse shall not have been commenced within two years from the time said tax was collected, the custodian of said money shall return the same to the parties from whom said tax was collected. [Amendment approved 1893; Stats. 1893, p. 263.] Act authorizing issuance of bonds for school purposes: See Gen. Laws, tit. "Schools." Legislation § 1830. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 43. 3. By Stats. 1881, p. 47. 4. By Stats. 1893, p. 263. § 1831. Notice of election. Such election must be called by posting notices in three of the most public places in the district, for twenty days; and, also, if there is a newspaper in the county, by advertisement therein once a week for three weeks. Legislation § 1831. Enacted March 12, 1872. 1832. Same. Such notices must specify the time and place of holding the election, the amount of money proposed to be raised, and the purpose for which it is intended to be used. Legislation § 1832. Enacted March 12, 1872. § 1833. How election to be conducted. The election shall be conducted in conformity to the provisions of sections one thousand five hundred and ninety-six, one thousand five hundred and ninety-seven, one thousand five hundred and ninety-eight, one thousand five hundred and ninety-nine, one thousand six hundred, and one thousand six hundred and one of the Political Code; provided, that no particular form of ballot shall be required, nor shall any informalities in conducting such election invalidate the same, if the election shall have been otherwise fairly conducted. [Amendment approved 1893; Stats. 1893, p. 263.] Legislation § 1833. 1. Enacted March 12. 1872. 2. Amended by Code Amdts. 1880, p. 44. 3. By Stats. 1893, p. 263. § 1834. Ballots, what to contain. At such elections the ballots must contain the words "Tax-Yes"; or, "Tax-No." [Amendment approved 1880; Code Amdts. 1880, p. 44.] Legislation § 1834. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 44. § 1835. Returns. If a majority of the votes cast upon the question of the tax levy are "Tax-Yes," the officers of the election must certify the fact to the board of school trustees. [Amendment approved 1893; Stats. 1893, p. 264.] Legislation § 1835. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 44. 3. By Stats. 1893, p. 264. § 1836. Trustees must report to board of supervisors. The board of school trustees, upon receipt of a certificate of such fact, must report the same to the board of supervisors, stating the amount of money to be raised. [Amendment approved 1893; Stats. 1893, p. 264.] Legislation § 1836. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 44. 3. By Stats. 1893, p. 264. § 1837. Levy of district tax. Collection, how made. Omission by board of supervisors, action thereafter. The board of supervisors must, at the time of levying the county taxes, levy a tax upon all the taxable property in the district voting such tax, sufficient to raise the amount voted. The rate of taxation shall be ascertained by deducting fifteen per cent for anticipated delinquencies from the aggregate assessed value of the property in the district, as it appears on the assessment-roll of the county, and then dividing the sum voted by the remainder of such aggregate assessed value. The taxes so levied shall be computed and entered on the assessment-roll by the county auditor, and collected at the same time and in the same manner as state and county taxes; and when collected shall be paid into the county treasury for the use of the district in which the tax was voted; provided, that whenever any elec tion has been held within one year immediately preceding the passage of this act, or may hereafter be held, in a school district, and a tax voted in the manner provided by sections 1830 to 1837, inclusive, of this code, and the board of supervisors whose duty it was or shall be, to levy said tax, as in this section provided, has failed or neglected, or hereafter shall fail or neglect, to levy said tax so voted, or any portion thereof, in and for the fiscal year in which said tax ought to have been levied, then said board of supervisors must levy said tax so voted, or such portion thereof as has not been previously levied, in the fiscal year next succeeding the fiscal year in which said tax ought to have been levied. [Amendment approved 1911; Stats. Ex. Sess. 1911, p. 13.] Legislation § 1837. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 44. 3. By Stats. Ex. Sess. 1911, p. 13. § 1838. Tax, how levied. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1828. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 106. 3. Repealed by Code Amdts. 1880, p. 48. § 1839. Maximum rate of. The maximum rate of tax levied by a district tax in any one year for building purposes must not exceed seventy eents on each hundred dollars, and the maximum rate levied for other school purposes must not exceed thirty cents on each hundred dollars in any one year. Legislation § 1839. Enacted March 12, 1872. § 1840. Support of schools, estimate of moneys needed. Levy of tax. Funds, for what purpose available. The board of school trustees or board of education of any school district or of any city may, at least fifteen days before the first day of the month in which the board of supervisors is required by law to levy the taxes required for county purposes, submit to the county superintendent of schools an estimate of any amount of money in excess of the amounts derived from the state and county funds which will be required for the maintenance of any school or schools in their several districts for the ensuing school year. The county superintendent of schools shall thereupon examine said estimates and submit copies of the same with his approval or disapproval indorsed thereon to the beard of supervisors and to the county auditor at the time he submits to them his estimate for the county school tax for the ensuing school year. If the county superintendent of schools approve such estimate the said board of supervisors may at the time and in the manner of levying other taxes levy and cause to be collected in the several school districts for which estimates have been submitted and approved as herein provided, the excess amounts so estimated and approved. The funds so levied and collected shall be known as the special school fund of school district (as the case may be) and shall be available for any and all of the purposes for which the school funds derived from the state and county may be used and the moneys drawn from it shall be paid out in the same manner as state and county school funds are paid; provided, this section shall not be so construed as to repeal sections eighteen hundred and thirty to eighteen hundred and thirty-nine, inclusive of this code. Legislation § 1840. Added by Stats. 1909, p. 40. The original code § 1840, entitled "Equalization of [tax]," was repealed by Code Amdts. 1880, p. 48. § 1841. Collection of. Legislation § 1841. Amdts. 1880, p. 48. [Repealed 1880; Code Amdts. 1880, p. 48.] 1. Enacted March 12, 1872. 2. Repealed by Code § 1842. Vacancy in office of assessor or collector. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1842. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 83. 3. By Code Amdts, 1873-74, p. 112. 4. Repealed by Code Amdts. 1880, p. 48. § 1843. Compensation of assessor and collector. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1843. 1. Enacted March 12, 1872. 2. Repealed by Code Amdts. 1880, p. 48. § 1844. Bond of collector. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1844. 1. Enacted March 12, 1872. 2. Repealed by Code Amdts. 1880, p. 48. § 1845. Delinquent tax list. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1845. 1. The original code § 1845, entitled "Estimate of school expenses," was repealed by Code Amdts. 1873-74, p. 84. 2. By Code Amdts. 1873-74, p. 107, another section numbered 1845 was added, entitled "Delinquent tax-list,” which was repealed by Code Amdts. 1880, p. 48. § 1846. Action to recover delinquent taxes. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1846. 1. The original code § 1846, entitled "Special district school tax, when to be levied, and how collected," was repealed by Code Amdts. 1873-74, p. 84. 2. By Code Amdts. 1873-74, p. 107, another section numbered 1846 was added, entitled "Action to recover [delinquent taxes]," which was repealed by Code Amdts. 1880, p. 48. § 1847. Form of complaint. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1847. 1. The original code § 1847, entitled "When the supervisors fail to levy tax, auditor must," was repealed by Code Amdts 1873-74, p. 84. 2. By Code Amdts. 1873-74, p. 107, another section numbered 1847 was added, entitled "Form of complaint," which was repealed by Code Amdts. 1880, p. 48. § 1848. Attorney's fee. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1848. 1. The original code § 1848, entitled "Certain districts exempted from [special taxation]," was repealed by Code Amdts. 1873-74, p. 84. 2. By Code Amdts. 1873-74, p. 107, another section numbered 1848 was added, entitled "Attorney's fee," which was repealed by Code Amdts. 1880, p. 48. § 1849. Proceedings in rem. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1849. 1. Added by Code Amdts. 1873-74, p. 108. 2. Repealed by Code Amdts. 1880, p. 48. § 1850. Service of summons by publication. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1850. 1. Added by Code Amdts. 1873-74, p. 108. pealed by Code Amdts. 1880, p. 48. 2. Re § 1851. Docketing judgments, etc. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1851. 1. Added by Code Amdts. 1873-74, p. 109. pealed by Code Amdts. 1880, p. 48. 2. Re § 1852. Law of sale, etc. [Repealed 1880; Code Amdts. 1880, p. 48.] Legislation § 1852. 1. Added by Code Amdts. 1873-74, p. 109. 2. Repealed by Code Amdts. 1880, p. 48. ARTICLE XX. General Provisions Relative to School Funds and Taxes. $1857. No compensation allowed to certain officers. $1858. Apportionment of school moneys for elementary grades. Remainder apportioned by daily attendance. Minimum full day's attendance. When districts do not have sufficient funds. §1859. Same. §1860. Same. § 1861. What state school fund may be used for. § 1857. No compensation allowed to certain officers. No assessor, taxcollector, city, city and county, or county treasurer must charge or receive any fees or compensation whatever for assessing, collecting, receiving, keeping, or disbursing any school moneys, but the whole moneys collected must be paid to the city, city and county, or county treasurer; provided, that said assessor or tax-collector, for services rendered in the collection of poll-taxes, shall receive the sum of fifteen per cent of the collections. [Amendment approved 1893; Stats. 1893, p. 264.] Punishment of officer neglecting to pay over public money: See Pen. Code, § 425. Legislation § 1857. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 44. 3. By Stats. 1881, p. 1. 4. By Stats. 1893, p. 264. § 1858. Apportionment of school moneys for elementary grades. Remainder apportioned by daily attendance. Minimum full day's attendance. When districts do not have sufficient funds. The school superintendent of every county and city and county must apportion all state and county school moneys for the elementary grades of his county or city and county as follows: 1. He must ascertain the number of teachers each school district is entitled to by calculating one teacher for every district having thirtyfive or a less number of units of average daily attendance and one additional teacher for each additional thirty-five units of average daily attendance, or fraction of thirty-five not less than ten units of average daily attendance as shown by the annual school report of the school distriet for the next preceding school year; and two additional teachers shall be allowed to each district for every seven hundred units of average daily attendance; and in districts wherein separate classes are established for the instruction of the deaf, as provided in section 1618 of this code, an additional teacher for each nine deaf children, or fraction of such number, not less than five, actually attending such classes. Pol. Code-29 Л |