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<br />I. <br /> <br />l <br />~ <br />I <br /> <br />. <br /> <br />t <br /> <br />I <br /> <br />.- r-.,. .- <br />,...... ~ ,~; <br /> <br />LEGAL <br /> <br />87 <br /> <br />prised within the Crest Public Utility District was annexed during <br />the prior fiscal year to La Mesa, Lemon Grove, and Spring Valley <br />Irrigation District, one of the unit public agencies of the Authority. <br />During the present fiscal year this territory was annexed concur- <br />rently to the Aut.hority and to the Metropolitan Water District, <br />the proceedings being completed on December 13, 1948. <br /> <br />Automatic annexations <br /> <br />Such annexHtions to The Metropolitan Water District of Southern <br />California do not require the eon sent of, and do not involve an)' <br />terms or conditions fixed by, the Board of Directors of this District. <br />Automatic enlargements of the Metropolitan Water District oc- <br />curred by reason of annexations to the cities whose corporate <br />areas are included within the Metropolitan Water Distriet as sep- <br />arate units of the District. Similarly. automatic enlargements of <br />the San Diego County Water Authority and of the Metropolitan <br />Water District occurred by reHson of annexations to cities whose <br />corporate areas are included within the Authority as separate units <br />of the Authority. <br /> <br />Changes of boundaries <br /> <br />Pursuant to statutory requirements, a statement of changes of <br />boundaries of the Metropolitan Water District occurring subse- <br />quent to January 1948, accompanied by a map indicating the <br />boundaries of the District as sO changed, was filed with the State <br />Board of Equalization and with the county asse,"ors of t.he counties <br />of Los Ange]es, Orange. and San Diego. As noted below under the <br />heading "Taxation," the county auditors are required to certify <br />the assessed valuations of the property taxable by the District. <br />These valuations must be segregated according to the areas for <br />which the amounts of the District taxes must be declared in the <br />resolution levying such taxes. Therefore, the statement of changes <br />of boundaries was prepared in such detail as to indicate separately <br />all new areas for which the assessed valuations of property must <br />be segregated in the certificates to be furnished by the county <br />auditors in August 1949. <br /> <br />Taxation <br />In December 1948, certain cities within the District filed their <br />respective declarations of intention to payout of municipal funds <br />the whole or a stated percentage, respectively, of the taxes to be <br />