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4. The number of inhabitants therein as near as can be ascertained;

5. A particular description as to location of the road or roads which it is desired to construct or improve and the necessity for such work;

6. By the last completed assessment-roll is meant the last roll as made up by the assessor, with the changes ordered by the supervisors sitting as a board of equalization.

History: Former section repealed and present enacted March 19, 1907,
Stats. and Amdts. 1907, p. 635.

$ 2747. AFFIDAVIT ACCOMPANYING PETITION, CONTENTS OF. Such petition shall be accompanied by an affidavit stating that affiant has compared the valuations therein given with those on the last completed assessment-roll and that the same are complete and correct.

History: Former section repealed and present enacted March 19, 1907,
Stats. and Amdts. 1907, p. 636.

$ 2748. PUBLICATION OF PETITION AND NOTICE. Such petition shall be presented at a regular meeting of the board of supervisors or at a special meeting called to receive and consider the same, and shall be published at least once a week for three successive weeks in a newspaper published in the county before the time at which it is to be presented, together with a notice stating the time of the meeting at which the board will be asked to consider the petition, which time shall not be more than ten days after the last publication of the petition and notice.

History: Former section repealed and present enacted March 19, 1907,
Stats. and Amdts. 1907, p. 636.

$ 2749. HEARING OF PETITION. CHANGING BOUNDARIES, NOTICE. On the day named in the notice the board shall hear the petition and may adjourn such hearing from time to time, but not longer than one month in all. On the final hearing they may make such changes in the boundaries of the proposed road division as they may find to be proper and shall define and establish such boundaries; but such changes shall not include any territory outside of the boundaries described in the petition, until the board has given at least fifteen days' notice of its intention to include such territory in such road division. Such notice shall be given by publication at least once a week for three successive weeks in a paper published in the county, and by leaving a copy thereof at each place of abode in said territory.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 636. $ 2750. BOUNDARIES OF PERMANENT ROAD DIVISION. CHANGE, NOTICE. The boundaries established by the board shall be the boundaries of such permanent road division until the same shall be changed in the manner provided by law; but if it shall appear to the board that the boundaries of any such division have been incorrectly described, it shall direct the county surveyor to ascertain and report a correct description of the boundaries in conformity with the orders of the board. At the first regular meeting of the board after the filing of the county surveyor's report, they shall cause notice to be published in some newspaper published in the county that the report will be considered at the next regular meeting of the board, naming the day, and at such meeting the board shall ratify the report of the surveyor, with such modifications as they deem necessary. And the boundaries so established shall be the legal boundaries of such permanent road division.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 636. $ 2751. SPECIAL ROAD-TAX. PETITION FOR IMPROVEMENT OF ROADS. At the time of forming a permanent road division, or at any time thereafter, any ten or more resident freeholders thereof, may petition the board of supervisors to have plans prepared for the construction or improvement of the road or roads or any part thereof mentioned in the petition for the formation of said division, or of the whole or any part of any other road in the division.

[What petition shall state.] Such petition shall state:

1. The recommendations of the petitioners as to the materials to be used and the manner of constructing or repairing said road or roads;

2. An estimate of the probable cost of such work;

3. A request that the board appropriate for said work a sum of money, naming it, from the general road fund of the county;

4. A request that the board appropriate for said work a sum of money, naming it, from the road district funds in the road districts of which said permanent road division forms a part;

5. A request that a special tax be levied or that the bonds of the division be issued to raise the balance necessary for said work.

History: Former- section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 637. $ 2752. DUTY OF BOARD ON RECEIPT OF PETITION. Upon receiving such petition the board shall proceed to prepare, or cause to be prepared, plans and specifications for and an estimate of the cost of the work mentioned in said petition, and for any other road, bridge, culvert or work considered a necessary part of the permanent road petitioned for.

History: Former section repealed and present enacted March 19, 1907,
Stats. and Amdts. 1907, p. 637.

$ 2753. FUNDS MAY BE SET APART. When the board has adopted plans and specifications for said work they may set apart therefor such a sum from the general road fund of the county as they shall consider equitable; also, such sum from the funds of the district or districts of which said division as a part, as they consider equitable, but not less than seventy-five per cent of the sum which bears the same ratio to the whole fund of the district or districts which the assessed valuation of the division bears to the whole valuation of the district or districts of which it forms a part. The board may in its discretion give more than this percentage. These sums shall be set apart in a fund, to be known as the permanent road fund of division (using the name of the division).

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 637. $ 2754. DUTY OF BOARD IN REGARD TO SPECIAL TAX. When a special tax is petitioned for the board of supervisors shall immediately

order an election within such road division to determine whether the same shall be levied; and the board may in its discretion submit to the electors at such election the question whether the balance of the estimated cost of the proposed work shall be raised by a special tax in one, two, or three successive years, raising an equal amount each year.

[Notices of tax election.] Such election must be called by posting notices not more than one mile apart, and not less than three such notices, along the road or roads proposed to be improved or constructed, at least fifteen days before the election, and by publishing the same at least once a week for three successive weeks in a newspaper published in the county.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 637. $ 2755. NOTICES OF ELECTION MUST SPECIFY, WHAT. Such notices must specify the time and place or places of holding the election, the amount of money proposed to be raised and the purpose for which it is to be used, including a brief description of the proposed work and materials to be used, and whether it is proposed to raise the amount in one, two or three successive years. If in more than one year, the amount proposed to be raised each year.

History: Former section repealed and present enacted March 19, 1907,
Stats. and Amdts. 1907, p. 638.

$ 2756. ELECTION TO VOTE UPON SPECIAL TAX, HOW CONDUCTED. For the purposes of this election, the supervisors shall establish, by order, one or more precincts and appoint three judges for each to conduct the same, and it must be held in all respects as nearly as practicable in conformity with the general election law; but no particular form of ballot need be used, nor shall any informality in conducting such election invalidate the same if the election shall have been otherwise fairly conducted.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 638. $ 2757. BALLOTS. At such elections the ballots shall contain the words Tax-Yes” or “Tax—No."

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 638. $ 2758. OFFICERS MUST CERTIFY RESULTS OF ELECTION. The officers of the election must certify the result of the election to the board of supervisors, giving the whole number of votes cast, the number for and the number against the tax. If the majority shall be against the tax, the money theretofore transferred to the fund of such division shall revert to the funds from which it was taken.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 638. $ 2759. SUPERVISORS TO COMPUTE, LEVY, AND COLLECT TAXES. If the majority of the votes cast are for the tax, the supervisors must at the time of levying the county taxes levy a tax upon all the taxable property in the division sufficient to raise the amount voted for the current fiscal year.

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 division as it appears on the assessment-roll of the county and then dividing the sum voted by the remainder of such aggregate assessment value.

The tax so levied shall be computed and collected in the same manner as state and county taxes, and when collected shall be paid into the county treasury for the use of the division in which the tax is voted.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 638. $ 2760. PERMANENT ROAD BONDS. [SPECIAL ELECTION FOR ISSUE.] If the petition mentioned in section twenty-seven hundred and fifty. one of this code asks for the issuance of bonds the supervisors shall call an election in such road division and submit to the electors thereof the question whether the bonds of the division shall be issued. Such election must be called by posting notices not more than one mile apart and not less than three such notices, along the road or roads proposed to be constructed or improved at least fifteen days before the election, and by publishing the same at least once a week for three successive weeks in a newspaper published in the county. The supervisors shall in such notice designate the polling-place or places and define the boundaries of the election dictricts, but no election precinct shall be part in one and part in another of such districts.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 638. $ 2761. ELECTION NOTICE MUST CONTAIN, WHAT. Such notice must contain:

1. The time and place or places of holding such election; 2. The name of three judges for each election district to conduct the same;

3. The hours during the day in which the polls will be open, not less than eight;

4. The amount and denomination of the bonds; the rate of interest, not exceeding seven per cent; and the number of years, not exceeding twenty, any part of said bonds shall run;

5. The purpose for which it is to be used, including a brief description of the proposed work and the materials to be used;

6. The signature of the chairman of the board, attested by the county clerk.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 639. $ 2762. CONDUCT OF ELECTION. Such election shall be conducted as near as practicable in accordance with the general election law, but no particular form of ballot need be used. No informality in conducting such election shall invalidate the same if the election shall have been otherwise fairly conducted. At such elections the ballots shall contain the words “Bond -Yes” or “Bond-No.”.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 639. $ 2763. CERTIFICATE OF RESULT OF ELECTION. The officers of the election must certify the result of the election to the board of supervisors,

giving the whole number of votes cast and the number for and the number against the bonds. If two thirds of those voting thereon are in favor of issuing such bonds, then the board of supervisors shall cause an entry of that fact to be made upon the minutes, and thereupon they shall be authorized and empowered to issue the bonds of said division to the number and amount provided for in such proceedings, payable out of the funds of such division, and that the money shall be raised by taxation upon the property in said district for the redemption of said bonds and the payment of interest thereon, but the total amount of bonds so issued shall not exceed fifteen per cent of the taxable property of the division as shown by the last equalized assessmentroll of the county.

History: Former section repealed and present enacted March 19, 1907,

Stats, and Amdts. 1907, p. 639. $ 2764. FORM OF BONDS. The supervisors, by an order entered upon the minutes, shall prescribe the form of said bonds and of the interest coupons attached thereto, and shall fix the time when the several bonds shall become due, not exceeding twenty years from the date thereof.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 639. $ 2765. RATE OF INTEREST. Such bonds shall bear no greater rate of interest than seven per cent per annum, and the interest shall be payable annually. The bonds and each coupon shall bear the autograph or facsimile printed signature of the chairman of the board and the county clerk.

[How bonds sold.] Said bonds shall be sold by the county treasurer, after reasonable notice, to the highest and best bidder, but not for less than par and accrued interest, if any.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 639. $ 2766. REVERSION OF MONEYS. If at the election mentioned in section sixteen of this act, an issue of bonds is not authorized, the money transferred to the fund of the division shall revert to the funds from which it was taken.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 639. $ 2767. MANNER OF PERFORMING THE WORK. [TO BE DONE BY CONTRACT.] The road work provided for in this act shall be done by contract let to the lowest responsible bidder in accordance with the provisions of section twenty-six hundred and forty-three of the Political Code of California. The successful bidder shall give a bond in such sum as the supervisors shall provide, conditioned for the faithful performance of the contract, and for the payment of all labor employed and material used in said work, and such bondsmen shall be jointly and severally liable for the payment of all such labor employed and such material used.

History: Former section repealed and present enacted March 19, 1907,

Stats. and Amdts. 1907, p. 640. $ 2768. METHOD OF PROCEDURE IN OPENING BIDS. INSPECTORS AND SALARY. Before opening the bids for doing the work herein provided for, the supervisors shall appoint two inspectors, residents of the division,

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