When corti cates SEC. 1792. The Board may, without examination, grant certificates of like grade to holders of certificates granted a be in other cities, and renew all certificates granted by it. granted without examination. Certificates SEC. 1793. Certificates granted are valid only in the valid only city in which they are granted. SEC. 1794. The holders of city certificates are eligible to teach in the cities in which such certificates were granted in schools of grades corresponding to the grade of such certificates. in the city where they were issued. Eligibility of holders of ci y cer to teach tificates. sation SEC. 1795. The teachers, members of the Board, may Compenreceive such compensation as may be allowed by the allowed. Board of Education, payable out of the City School Fund. ARTICLE XVIII. STATE SCHOOL TAX. SECTION 1805. State tax levied. 1806. When assessed and collected. 1807. Duty of Auditor when Supervisors neglect to levy. levied. SEC. 1805. An annual ad valorem tax, to be known as State tax the State school tax, of ten cents on each one hundred dollars value of all taxable property in the State, is hereby levied. assessed SEC. 1806. The State school tax must be annually When assessed and collected at the same time and in the same and manner as other State taxes are assessed and collected. SEC. 1807. If from any cause the Board of Supervisors in any county neglect to include this tax in their annual levy the Auditor must enter it upon the assessment roll, in the same manner as though included in such levy. SEC. 1808. All moneys derived from this tax must be paid into the State Treasury, to the credit of the School Fund. collected. Duty of when Auditor Supervisors neglect to levy. Proceeds of paid into tax to be State ARTICLE XIX. COUNTY SCHOOL TAX. Levy of county tax. Duty of SECTION 1818. Levy of county tax. 1819. Duty of Auditor if Supervisors fail to make levy. 1820. Proceeds of tax to be paid into the County School Fund. SEC. 1818. The Board of Supervisors, except of the City and County of San Francisco, of each county must annually, at the time of levying other county taxes, levy a tax to be known as the county school tax, the maximum rate of which must not exceed thirty-five cents on each one hundred dollars of taxable property in the county, nor the minimum rate be less than sufficient to raise a sum equal to three dollars for each child in the county between five and fifteen years of age. The Supervisors must determine the minimum rate of the county school tax as follows: 1. They must ascertain the number of children entitled to school apportionment, as shown by the next preceding school census, and then calculate the amount required to be raised, at three dollars per child; 2. They must deduct fifteen per cent from the equalized value of the last general assessment roll, and the amount required to be raised, divided by the remainder of the assessment roll, is the rate to be levied; but if any fraction of a cent occur it must be taken as a full cent on each one hundred dollars. SEC. 1819. If the Supervisors fail to levy the tax as Supervisors herein provided, then the Auditor must, and add it to the make levy. assessment roll. fail to Proceeds of tax to be paid into the County School SEC. 1820. All moneys derived from this tax in each county must be paid into the Treasury thereof to the credit of the School Fund. ARTICLE XX. DISTRICT SCHOOL TAX. SECTION 1830. Elections to determine. 1831. Notice of election. 1832. Same. 1833. Judges of, how appointed. 1835. Returns. 1836. Certificates of election. 1837. Duties of Assessor. 1838. Tax, how levied. 1839. Maximum rate of. 1841. Collection of. 1842. Vacancy in office of Assessor or Collector. 1843. Compensation of Assessor and Collector. 1844. Bond of Collector. 1845. Estimates of school expenses. 1846. Special district school tax, when to be levied, and how collected. 1847. Certain districts exempted from. determine. SEC. 1830. The Board of Trustees of any district Elections to may, 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 school houses, or for any two or all of these purposes. election. SEC. 1831. Such election must be called by posting Notice of 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. SEC. 1832. Such notices must specify the time and Same. place of holding the election, the amount of money proposed to be raised, and the purpose for which it is intended to be used. SEC. 1833. The Trustees must appoint three Judges to Judges of, conduct the election, and it must be held in all respects, appointed. how Ballots, what to contain. Returns. Certificates of election. Duties of Tax, how levied. Maximum rate of. as nearly as practicable, in conformity with the general election law. SEC. 1834. At such elections the ballots must contain the words "Tax-Yes," or "Tax-No," and also the name of one person as Assessor and one as Collector, and the same person may be elected to both offices. SEC. 1835. If a majority of the votes cast are "TaxYes," the officers of the election must certify the fact to the Trustees, and also certify the names of the persons having the plurality of votes for Assessor and Collector. SEC. 1836. The Trustees must issue certificates of election. SEC. 1837. The Assessor on receiving his certificate of election must forth with ascertain and enroll, in the manner provided for County Assessors, all the taxable persons and property in the district, and within thirty days return his roll, footed up, to the Trustees. SEC. 1838. The Trustees upon receiving the roll must deduct fifteen per cent therefrom for anticipated delinquencies, and then by dividing the sum voted, together with the estimated cost of assessing and collecting added thereto, by the remainder of the roll, ascertain the rate per cent required; and the rate so ascertained (using the full cent on each hundred dollars in place of any frac tion) is hereby levied and assessed to, on, or against the persons or property named or described in the roll, and is a lien on all such property until the tax is paid; and the tax, if not paid within the time limited by the next succeeding section for its payment, is recoverable by suit, in the same manner and with the same costs or percentage as delinquent State and county taxes. SEC. 1839. The maximum rate of tax levied by a district tax in any one year for building purposes must not exceed seventy cents 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. tion of. SEC. 1840. The Trustees upon receiving the assess- Equalizament roll from the Assessor must give five days notice thereof by posting a notice in three public places in the district, and sit for at least three days as a Board of Equalization at such time and place as has been named in such posted notices, and they have the same power as County Boards of Equalization to make any changes in the assessment roll. SEC. 1841. As soon as the rate of taxation has been Collection of. determined, as provided in the preceding section, the Trustees must place the tax list in the hands of the Collector, who must then proceed to collect the tax, and within sixty days return the roll to the Trustees, with the word "Paid" marked opposite the name of each person or description of property from whom or on which he has received the tax; and he must also at the same time file with the Trustees the County Treasurer's receipt for all the moneys by him collected; and the persons and property on the roll not by the Collector marked "Paid" are delinquent; and the Trustees must deposit the roll with the District Attorney, who must proceed to collect the delinquent taxes in the manner prescribed by law for other delinquent tax; and the roll or any certified copy thereof has the same force, as evidence, as a duplicate or delinquent tax roll of State and county taxes. SEC. 1842. In case any Assessor or Collector of district taxes refuses or neglects to qualify within ten days after his election or appointment, or, having qualified, refuses or neglects to act, or in case of any vacancy from any other cause in either or both of said offices, the Board of Trustees must appoint some proper person to fill the place. SEC. 1843. The Assessor and Collector receive for their services, payable out of the collections made, upon order of the Board of Trustees, the same compensation as is allowed to Collectors and Assessors of their coun ties. Vacancy in office of Assessor or Collector. Compensa tion of As gessor and Collector. |