Streets and Highways Code section 27204

All county officers charged with the duty of collecting taxes shall collect district taxes at the same time and in the same form and manner as county taxes are collected, and when collected pay the proceeds to the district. The appropriate county officers shall pay the taxes collected for the district to the secretary of the district who shall deposit them in the district depositary or in the State Treasury to the credit of the district.

Source: Section 27204, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=SHC§ionNum=27204.­ (updated Jan. 1, 1943; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 27204's source at ca​.gov