BILL NUMBER: SB 1352 CHAPTERED 08/26/02 CHAPTER 283 FILED WITH SECRETARY OF STATE AUGUST 26, 2002 APPROVED BY GOVERNOR AUGUST 26, 2002 PASSED THE ASSEMBLY AUGUST 15, 2002 PASSED THE SENATE APRIL 11, 2002 AMENDED IN SENATE MARCH 11, 2002 INTRODUCED BY Senator Chesbro (Principal coauthor: Assembly Member Wiggins) FEBRUARY 5, 2002 An act to amend Sections 1.5, 7, 8, 9, 12.5, 13, 13.5, 14, 15, 17, and 21 of, and to repeal Sections 18 and 31, of, the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951), relating to water. LEGISLATIVE COUNSEL'S DIGEST SB 1352, Chesbro. Napa County Flood Control and Water Conservation District. (1) The Napa County Flood Control and Water Conservation District Act creates the Napa County Flood Control and Water Conservation District and grants to the district specified powers relating to flood control and water conservation. The act requires the board of the district to consist of 11 directors, of which 5 are members of the Napa County Board of Supervisors, 5 are mayors from certain cities, and one is a member of the Napa City Council, with prescribed voting powers. The act requires the board directors to serve without compensation. This bill would provide for alternate directors to serve in the absence of a director. By requiring certain members of city councils to serve as alternate directors for the district, the bill would impose a state-mandated local program. The bill would provide that the approval of an action of the board is determined by reference to the number of votes and not the number of directors voting. The bill would authorize the directors to be reimbursed for actual expenses incurred in the performance of duties undertaken to carry out the act. (2) The act requires all ordinances and resolutions of the district, except as otherwise required by the act, to be adopted by the board in the same manner as ordinances and resolutions of Napa County. The act requires the budget of the district, except as otherwise provided, to be prepared and approved in the same manner as the county budget. The act requires certain county officers and employees to be ex officio officers and employees of the district. The act authorizes the board to appoint and employ agents, superintendents, engineers, attorneys, and other employees to carry out the act. The act authorizes the board to appoint certain officers, employees, and agents necessary for the governance of the board and provides that officers, agents, and employees so appointed or employed hold their positions at the pleasure of the board. This bill would require all ordinances and resolutions of the district, except as otherwise required by the act or by resolution of the board, to be adopted by the board in the same manner as the ordinances and resolutions of the county. The bill would require the budget of the district, except as otherwise provided by resolution of the board, to be prepared and approved in the same manner as the county budget, except that at least 14 votes are required to approve or modify the district budget. The bill would include the county administrator or county executive officer and the clerk of the board of supervisors among those persons required to be ex officio officers or employees of the district, thereby imposing a state-mandated local program. The bill would authorize the board to employ property and purchasing agents and other agents and independent contractors determined by the board to be necessary to carry out the act. The bill would authorize the board to grant certain authority to any purchasing agent employed by the district. The bill would authorize the board, in accordance with the bylaws of the board, to appoint officers, employees, and agents determined to be necessary for its governance, and would provide that those persons hold their positions at the pleasure of the board, except when a specific term of office is prescribed in the bylaws of the board. (3) The act authorizes the board to impose taxes, fees, and assessments for the purposes of carrying out the act. Article XIII A, Article XIII C, and Article XIII D of the California Constitution impose various restrictions of the authority of a special district to impose special taxes, fees, and assessments. This bill would provide that the authority of the board to impose special taxes, fees, and assessments is subject to those constitutional provisions, as applicable, and would make various other changes with regard to that authority. (4) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS: SECTION 1. Section 1.5 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 1.5. Unless the context otherwise requires, the definitions in this section govern the construction of the act. (a) "Act" means the Napa County Flood Control and Water Conservation District Act. (b) "Acts" means the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code), the Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code), and the Improvement Bond Act of 1915 (commencing with Section 8500) of the Streets and Highways Code). (c) "Assessment" or "special assessment" means a non-ad valorem special benefit assessment on property located within a zone in the district, determined in accordance with Section 13.5 or any provision of the acts. (d) "Board" means the governing board of the district. (e) "Board of Supervisors" means the Napa County Board of Supervisors. (f) "Bond" or "bonds" means bonds issued by the district whether in accordance with the procedures set forth in any of the acts or Section 14. (g) "Charge" or "fee" means an amount charged by the district for rendering services or providing goods to an individual person or entity which are fixed pursuant to subdivision (d) of Section 13. (h) "District" means the Napa County Flood Control and Water Conservation District. (i) "Project" means any activity, with or without the construction of physical structures, works, or improvements, that is within the powers and in furtherance of the objects and purposes of the district under this act and is approved pursuant to Section 12. (j) "Zone" or "participating zone" means an area within the district designated by the board in accordance with Section 3 and within that area the board may institute and carry out projects of special benefit to the landowners and residents of the zone, alone, or in conjunction with, other zones. (k) "Zone project" means a project instituted and carried out for the special benefit of a single zone or two or more participating zones. SEC. 2. Section 7 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 7. (a) (1) The board shall be composed of 11 directors, as follows: (A) Five directors shall be the members of the Board of Supervisors, serving ex officio, and having two votes each, except that the Board of Supervisors may appoint two members of the public residing within the district to serve as first and second floating alternates, respectively. The alternates shall act as directors if one or two members, as applicable, of the Board of Supervisors is absent from the board for any reason. (B) One director shall be the mayor of the City of Napa, serving ex officio, and having two votes, except that the member of the Napa City Council designated by that council to serve as vice mayor or mayor pro tempore shall act as director if the mayor is absent from the board for any reason. (C) Four directors shall be the mayors of the Cities of Calistoga, St. Helena, and American Canyon, and the mayor of the Town of Yountville, serving ex officio, and having one vote each, except that the member of that respective city or town council designated by that council to serve as vice mayor or mayor pro tempore shall act as director if the mayor of that city or town is absent from the board for any reason. (D) One director shall be a member of the City Council of the City of Napa, appointed annually by the council, and having one vote, except that the member of that council designated by that council to serve as alternate director shall act as director if the member appointed as director pursuant to this subparagraph is absent from the board for any reason. (2) (A) A quorum for holding any meeting of the board shall be comprised of at least a majority of the directors and a majority of the total votes. (B) The approval of an action of the board shall be determined by reference to the number of votes, and not the number of directors voting. (3) Each director shall serve without additional compensation, but, with the approval of the board, may be reimbursed for actual expenses incurred in the performance of duties undertaken pursuant to this act. (b) Except as otherwise provided by resolution of the board or this act, all ordinances, resolutions, and other legislative acts of the district shall be adopted by the board and certified to, recorded and published, in the same manner as are ordinances, resolutions, or other legislative acts for the County of Napa. (c) Except as otherwise provided by resolution of the board, the budget for the district shall be prepared, presented, and approved by the board in accordance with those procedures applicable to the budget for the County of Napa, except that at least 14 votes are required to approve or modify the budget. SEC. 3. Section 8 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 8. The county administrator or county executive officer, county counsel, county surveyor, county assessor, county treasurer-tax collector, county auditor-controller, and clerk of the board of supervisors of the County of Napa, and all their deputies and employees, and other officers of Napa County, and their deputies and employees, shall be ex officio officers, deputies, and employees respectively of the district. Those officials shall perform, unless otherwise provided by the board, the same various duties for the district as for Napa County, in order to carry out this act. However, where the county surveyor is a registered civil engineer and is employed by the board to supervise the engineering work of the district, the board may provide for compensation for his or her services pursuant to this act, payable from the funds of the district, in addition to his or her salary as county surveyor of Napa County. SEC. 4. Section 9 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 9. (a) The board may make and enforce all rules and regulations necessary for the administration and government of the district. The board may appoint and employ all superintendents, engineers, attorneys, property and purchasing agents, and other employees, agents, and independent contractors determined by the board to be necessary to operate, maintain, and properly look after the performance of any project provided for in this act, and perform all other acts necessary or proper to accomplish the purposes of this act. (b) The board, in its discretion and in accordance with the bylaws adopted by resolution of the board, may appoint a chairperson, a secretary, and those other officers, employees, and agents of the board determined by the board to be necessary for its governance. The officers, agents, and employees so appointed or employed shall hold their respective offices or positions at the pleasure of the board, except when a specific term of office is prescribed in the bylaws adopted by resolution of the board. (c) The board may authorize any purchasing agent employed pursuant to subdivision (a) to exercise any of the powers granted to the district pursuant to paragraph (4) or (5) of Section 5, subject to the bylaws of the board. SEC. 5. Section 12.5 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 12.5. (a) Whenever the board initiates a project for single zone or a joint project for two or more zones, the board may appoint, for each zone, at the time of the adoption of its resolution of intent, an advisory committee of three persons who are property owners residing in the zone for which they are appointed, to represent before the board the residents and property owners of that zone. If the project involves property located within the jurisdiction of a city within the district, any advisory committee appointed pursuant to this section shall include at least one representative from the city appointed by the governing board of the city unless after notice to the city, the governing board of the city declines to be so represented. (b) Vacancies in any advisory committee appointed pursuant to this section shall be filled by appointment by the board or, in the case of city representatives, by the city. The board shall comply with the requirements of Chapter 11 (commencing with Section 54970) of Part 1 of Division 2 of Title 5, of the Government Code in connection with appointments to the advisory committees. (c) An advisory committee appointed pursuant to this section shall cease to exist if the zone project is not approved by the board, if the project is disapproved by the qualified electors of the zone, or if all zones involved with the project are dissolved in accordance with Section 37. SEC. 6. Section 13 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 13. The board shall have all of the following powers, in any year: (a) Subject to Article XIII A and Article XIII C of the California Constitution, to levy special taxes pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code, in each or any of the zones and participating zones to pay the cost and expenses of carrying out, constructing, maintaining, operating, extending, repairing or otherwise improving, carrying out, or completing any project established or to be established within or on behalf of the respective zones. (b) Subject to Article XIII A and Article XIII C of the California Constitution, if as part of cooperation with any of the governmental bodies, as authorized in paragraph (7) of Section 5, a contract is entered into with any governmental body for the purposes set forth in that paragraph by the terms of which a project or any portion thereof is agreed to be performed by any governmental body in any specified zone or participating zones for the particular benefit thereof and in the contract it is agreed that the district is to pay the governmental body a sum of money for the performance of the project by the governmental body, the board may levy and collect a special tax pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code, including a special tax upon the property in the zone or participating zones to raise funds to enable the district to make the payment, in addition to any other taxes or assessments authorized by this act. (c) (1) Subject to Article XIII D of the California Constitution, to levy assessments pursuant to Section 53735 of the Government Code, upon all property in each or any zones, according to the benefits derived or to be derived by the specific properties assessed, to pay the cost and expenses of a project or projects carrying out any of the objects or purposes of this act of particular benefit to the zone or zones. (2) For purposes of this subdivision, all of the following apply: (A) The particular benefit conferred by drainage or flood control projects, including the maintenance thereof on the property so assessed as compared to all property within the district may be determined, in the discretion of the board in regard to each project and affected zone, by any reasonable method including, but not limited to, the proportionate stormwater runoff from the assessed property in light of the actual use and state of improvement of the property at the time of the assessment. However, no assessment based solely on proportionate stormwater runoff shall be levied on any property which exists and is used only as unimproved open space. If the project provides protection against flooding in a floodway or floodplain designated in a general or specific plan of the County of Napa or any city therein or a floodplain area or flood-risk zone established by the Secretary of Housing and Urban Development of the United States pursuant to Section 4101, et seq. of Title 42 of the United States Code, the fact that a lot or parcel of property is located within the floodway, floodplain, or flood-risk area shall be conclusive evidence that it will derive special benefit from the project as compared to properties in participating zones which are not located in those areas. Assessments based on the special benefit may be levied on lots and parcels of property in the specially benefited zone, in addition to assessments determined on the basis of proportionate stormwater runoff that may be levied in each of the participating zones. (B) (i) The power of the board to levy assessments under this subdivision expressly includes, but is not limited to, the power to levy assessments in accordance with the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) and the Municipal Improvement Act of 1913 (Division 12 (commencing with Section 10000) of the Streets and Highways Code) and to issue bonds under the Improvement Act of 1911 (Division 7 (commencing with Section 5000) of the Streets and Highways Code) and the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500) of the Streets and Highways Code). Those acts, or any of them, may be used in the discretion of the board to generate revenue to pay for the costs, including financing and interest costs, of any project under this act, and for the issuance of bonds to pay for the costs of such project. (ii) Division 4 (commencing with Section 2800) and Division 4.5 (commencing with Section 3100) of the Streets and Highways Code do not apply to proceedings taken by the district under this subparagraph, except that Division 4.5 may be applied to any proceedings in the discretion of the board. (iii) Any diagram prepared for purposes of any action taken under the acts described in this subparagraph may refer to the county assessor's maps for a detailed description of the lines and dimensions of any lots or parcels, in which case, those maps shall govern for all details concerning the lines and dimensions of such lots or parcels. (C) Assessments levied to pay the annual costs of nonbonded obligations of the district for specific zone projects or for maintenance of joint projects whose construction was funded by bonds issued by another participating governmental entity shall be levied only in accordance with Section 13.5. (d) Subject to Article XIII D of the California Constitution, to fix by resolution and to collect fees or charges for any services that the district is authorized to provide under this act that specifically benefit the person, entity, or property charged. These services include, but are not limited to, investigations or studies conducted in connection with the processing by any public entity of a public or private development project or land division, or for copies of any public records. However, the fees or charges shall not exceed the reasonable cost to the district of providing the service and the service shall be provided by the district either upon request by the person, entity, or property owner charged or shall be provided to, and at the request of, a public entity, other than the district, for use in connection with the evaluation by that public entity of a request for development or other entitlement for use of land that has been made by the person, entity, or property owner that is charged the fee or charge. (e) All special taxes and assessments shall be levied and collected together with, and not separately from taxes for county purposes, and the revenues derived from the special taxes or assessments shall be paid into the county treasury to the credit of the district, or the respective zones thereof, and the board shall have the power to control and order the expenditure thereof for those purposes. However, no revenues, or portions thereof, derived in any of the several zones from the special taxes or assessments shall be expended for projects located in, or conferring benefit upon, any other zone, except in the case of joint projects, or for projects authorized or established outside the zone, or zones, but for the benefit thereof. SEC. 7. Section 13.5 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 13.5. (a) All assessments levied to fund the nonbonded portion of any project that has been approved for a zone or participating zones in accordance with Section 12 shall be levied annually in accordance with the following procedures, if the assessment and methodology were approved prior to July 1, 1997: (1) For each fiscal year in which an assessment is to be imposed under this section, the board shall first cause a written report to be prepared in compliance with Section 10 and filed with the secretary of the district for submission to the board for approval. (2) Upon receipt, the secretary of the district shall cause notice of the filing of the report and of a time, date, and place of hearing thereon to be published pursuant to Section 6066 of the Government Code, posted in at least three public places within the affected zones and participating zones, and mailed or otherwise delivered to any city located within or partially within the zones and participating zones. (3) Following the public hearing on the report, the board shall approve, approve with modifications, or reject the report. If the report is rejected, the board may, in its discretion, abandon the assessment process for that fiscal year or may return the report to the engineer or district staff for further work. (4) After approval of the report, either as filed or as modified, the board shall adopt a resolution of intention to levy assessments under this section. The resolution of intention shall include all of the following: (A) Declare the intention of the board to levy and collect assessments within the designated zones for the fiscal year therein stated, except that it shall not impose an assessment upon a federal or state governmental agency or another local agency except with the consent of that agency. (B) Generally describe the project. If the project was previously approved by the board, existing components shall be described. (C) Refer to the affected zone or participating zones by their distinctive designations and indicate the general location of such zone or zones. (D) Refer to the report of the engineer prepared and filed under this section for a full and detailed description of the project, the location of the benefitted zones, and the proposed assessments on assessable property within the district. (E) Set the date, time, and place for hearing by the board on the levy of the proposed assessments and, if the assessments are to be increased from the previous year. Also set the date, time, and place for a public meeting to be held on the proposed assessments prior to the public hearing. (F) If the assessment is for an existing project, state whether the assessment will be increased from the previous year. (5) Notice of the hearing on the levy of the assessments shall include a copy of the resolution of intention and shall indicate the right of registered voters residing within and landowners owning assessable property within the affected zones to file written protests prior to or at the hearing. The notice shall be given as follows: (A) If the assessments are to be levied in the same or lesser amounts than in any previous year, the secretary of the district shall give notice of the hearing by causing the resolution of intention to be published pursuant to Section 6061 of the Government Code. (B) If assessments are to be increased from the previous year, notice of the public meeting and public hearing required by Section 54954.6 of the Government Code shall be mailed as provided in subdivision (c) of that section. (C) If the projects for which the assessments are to be levied or any of the assessable property is located within a city or town within the district, notice of the public hearing and, if applicable, the public meeting held under subdivision (c) of Section 54954.6 of the Government Code, shall also be mailed or personally delivered to the chief administrative officer of the city at least 10 days prior to the public hearing. (6) (A) If, at the conclusion of the public hearing, the board finds that written protests filed at or before the time of the hearing are signed by more than 25 percent of the registered voters residing within the affected zone or the owners of more than 25 percent of the area of land subject to assessment located in each affected zone, based upon those acreages shown on the latest county assessment records, and the protests have not been withdrawn prior to the time of closure of the public hearing so as to reduce the protest in each zone below that percentage, then the board shall either abandon the proceedings, or by duly adopted resolution, submit the proposed assessments to the qualified electors in the zone from which the protest was received and not so reduced. The board shall not proceed further with the proceedings as to that zone unless a majority of the votes cast at the election in the zone are in favor of the levy of the assessments. The election shall be held in accordance with the Uniform District Election Law, Part 4 (commencing with Section 10500) of Division 10 of the Elections Code. (B) The board may approve the assessment unless the board finds that written protests filed at or before the time of the hearing are signed by more than 25 percent of the registered voters residing within the affected zone, or the owners of more than 25 percent of the real property subject to assessment located in the affected zone, based upon those averages shown on the latest county assessment records, and those protests have not been withdrawn prior to the time of closure of the public hearing so as to reduce the protest in each zone below that percentage. If a protest is received and not withdrawn, the assessment shall be withdrawn. The board may, at its discretion, reduce the amount of the assessments or abandon the proceedings. (7) If the board abandons the proceedings rather than call an election, or if the proposition fails passage, the board shall not initiate similar proceedings within a period of six months from the date of adoption of the resolution ordering abandonment or the date of the election. (8) If the proposed levy is not abandoned by the board voluntarily, or, as a result of receipt of a qualified 25 percent protest under paragraph (6), or, if the matter is set for election, by receipt of less than majority approval by the voters, the board shall, by resolution adopted following the public hearing or, if the proposition is approved at an election, by resolution adopted by the board upon certification of the election results, approve, impose, and levy the assessments for the next fiscal year. (9) Following the approval of the resolution levying the assessments, the board may order any particular assessment levied under this section to be corrected, canceled, or refunded if the assessment was imposed in error and the nature of the error could not have been reasonably ascertained by the board or the property owner prior to the action of the board imposing the assessment. Application for correction, cancellation, or refund under this paragraph shall be made in accordance with those procedures for appeal prescribed by resolution of the board, except that the time period prescribed by that resolution for filing a notice of appeal shall commence to run no earlier than the first date when the property owner reasonably could have known that the assessment was imposed in error. (b) The imposition of an assessment pursuant to a methodology approved on or after July 1, 1997, for the purpose of funding a project pursuant to Section 12 shall be approved in accordance with Article XIII D of the California Constitution, and Section 53753 of the Government Code. SEC. 8. Section 14 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 14. (a) Whenever the board determines that a bonded indebtedness should be incurred to pay the cost of any project in any zone or zones, and the board does not choose to finance the project in accordance with the procedures set forth in any of the acts, the board may by resolution determine and declare the respective amounts of bonds necessary to be issued in each zone in order to raise the amount of money necessary for each project and the denomination and maximum rate of interest of the bonds. The board shall cause a copy of the resolution, duly certified by the clerk, to be filed for record in the office of the recorder of Napa County within five days after its issuance. (b) After the filing for record of the certified copy of the resolution specified in subdivision (a), the board may call a special bond election in the zone or participating zones at which shall be submitted to the qualified electors of the zone or participating zones the question whether or not bonds shall be issued in the amount or amounts determined in the resolution and for the purpose or purposes therein stated. The bonds and the interest thereon shall be paid from revenue derived from taxes levied as provided in this act. (c) The board shall call the special bond election by ordinance and submit to the qualified electors of the zone or participating zones the preparation of incurring a bonded debt in the zone or participating zones in the amount and for the purposes stated in the resolution and shall recite therein the objects and purposes for which the indebtedness is proposed to be incurred. It shall be sufficient to give a brief, general description of the objects and purposes and refer to the recorded copy of the resolution for particulars. The ordinance shall also state the estimated cost of the proposed project, the amount of the principal of the indebtedness to be incurred therefor, and the maximum rate of interest to be paid on the indebtedness, and shall fix the date on which the election shall be held and the form and contents of the ballot to be used. For the purposes of the election, the board shall in the ordinance establish special bond election precincts within the boundaries of each zone and participating zones and may form election precincts by consolidating the precincts established for general elections in the district to a number not exceeding six general precincts for each special bond election precinct, and shall designate a polling place and appoint one inspector, one judge, and one clerk for each of the special bond election precincts. (d) In all particulars not recited in the ordinance, the bond election shall be held as nearly as practicable in accordance with the Uniformed District Election Law, Part 4 (commencing with Section 10500) of Division 10 of the Elections Code. (e) The board shall cause a map or maps to be prepared generally describing the project and showing the location of the proposed project and area to be benefited thereby and shall cause the map to be posted in a prominent public place in the county seat of the County of Napa for public inspection for at least 30 days before the date fixed for the election. (f) The ordinance calling for the bond election shall, prior to the date set for the election, be published pursuant to Section 6066 of the Government Code in a newspaper of general circulation circulated in each zone and participating zones affected. The last publication of the ordinance shall be at least 14 days before the election. If there is no newspaper, then the ordinance shall be posted in five public places designated by the board in each zone and participating zones for at least 30 days before the date fixed for the election. (g) Any defect or irregularity in the proceedings prior to the calling of the special bond election shall not affect the validity of the bonds authorized by the election. Where a project affects a single zone only, if at the election two-thirds of the votes cast in the zone on the proposition of incurring a bonded indebtedness are in favor thereof, then bonds for the zone for the amounts stated in the proceedings shall be issued and sold as provided in this act. Where the incurring of a bonded indebtedness by participating zones is to be determined at the election, no bonds for any of the participating zones shall be issued or sold unless two-thirds of the votes cast on the proposition in each participating zone are in favor of incurring a bonded indebtedness to be undertaken by the zone. SEC. 9. Section 15 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 15. (a) The board shall, subject to this act, prescribe by resolution the form of the bonds authorized under Section 14, including a designation of the zone or participating zones affected, and of the interest coupons attached thereto. The bonds shall be payable annually or semiannually at the discretion of the board each year on a day and date and at a place to be fixed by the board, and designated in the bonds, together with the interest on all sums unpaid on the date until the whole of the indebtedness shall have been paid. (b) The board may divide the principal amount of any issue into two or more series and fix different dates for the bonds of each series. The bonds of one series may be made payable at different times from those of any other series. The maturity of each series shall comply with this section. The board may fix a date, not more than two years from the date of issuance, for the earliest maturity of each issue or series of bonds. The final maturity date shall not exceed 40 years from the time of incurring the indebtedness evidenced by each issue or series. The board may provide that any bond may be subject to call and redemption prior to maturity at those times and prices and upon other terms as the board may specify. If a bond is subject to call and redemption prior to maturity, that fact shall be stated in the bond. (c) The bonds shall be issued in those denominations as the board may determine, except that no bonds shall be of a less denomination than one hundred dollars ($100) and shall be payable on the days and at the place fixed in the bonds and with interest at the rate specified in the bonds. The bonds shall be made payable annually or semiannually. The bonds shall be numbered consecutively and shall be signed by the chairperson of the board, and countersigned by the auditor of the district. The seal of the district shall be affixed to the bonds by the secretary of the district. The interest coupons of the bonds shall be numbered consecutively and signed by the auditor by his or her original, engraved, lithographed, or equivalent signature. In case any officer whose signatures or countersignatures appear on the bonds or coupons ceases to be an officer before the delivery of the bonds to the purchaser, the bonds, coupons, and signatures or countersignatures thereon shall, nevertheless, be valid and sufficient for all purposes the same as if the officer had remained in office until the delivery of the bonds. SEC. 10. Section 17 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 17. The bonds, when issued in accordance with the procedure set forth in Sections 14 and 15 and the interest thereon, shall be paid by revenue derived from special taxes or assessments, levied as provided in Section 13. When bonds are issued by the district in accordance with any of the provisions specified in subparagraph (B) of paragraph (2) of subdivision (c) of Section 13, payment of the principal and interest thereon shall be paid by revenue derived from assessments levied in accordance with those acts. No zone, nor the property therein, shall be liable for the share of bonded indebtedness of any other zone, nor shall any moneys derived from taxation or assessment in any of the several zones be used in payment of principal or interest or otherwise of the share of bonded indebtedness chargeable to any other zone. SEC. 11. Section 18 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is repealed. SEC. 12. Section 21 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is amended to read: Sec. 21. The bonds of the district issued for any zone or zones thereof pursuant to this act, including any bonds issued by the district in accordance with the procedures set forth by those acts specified in subparagraph (B) of paragraph (2) of subdivision (c) of Section 13, shall be legal investments for all trust funds, and for the funds of all insurance companies, banks, both commercial and savings, and trust companies, and for the state school funds, and whenever any money or funds may be law now or hereafter enacted be invested in bonds of cities, cities and counties, counties, school districts, or municipalities in the state, the money or funds may be invested in the bonds of the district issued in accordance with this act, and whenever bonds of cities, cities and counties, counties, school districts, or municipalities may be any law now or hereafter enacted be used as security for the performance of any act, the bonds of the district may be so used. SEC. 13. Section 31 of the Napa County Flood Control and Water Conservation District Act (Chapter 1449 of the Statutes of 1951) is repealed. SEC. 14. No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district are the result of a program for which legislative authority was requested by that local agency or school district, within the meaning of Section 17556 of the Government Code and Section 6 of Article XIII B of the California Constitution.