California Code, Water Code - WAT § 31790

If a district has no revenue or if the revenues of the district are, or in the judgment of the board of directors are likely to be, inadequate to pay the interest on or principal of any bonded debt as it becomes due, or any other expenses or claims against the district, the board shall, within 15 days after the close of its session as a board of equalization:

“(a) Until each bonded debt is fully paid, levy upon the property within the district, or improvement district therein benefited by the bonded debt, and cause to be collected a tax sufficient to pay the principal of and interest on the bonded indebtedness to be known as the “․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․․ County Water District Bond Tax.”

“(b) Until all charges and expenditures in connection with the acquisition and operation of any water system of the district are fully paid, levy upon the property within the district and cause to be collected a tax sufficient to pay all such charges and expenses to be known as the “․․․․․․․․․․․․․․․․․․․․․․․․ County Water District Water Tax.”

“(c) Until all charges, claims, expenditures and expenses other than a bonded debt of any improvement district created pursuant to this division have been fully paid, levy within such improvement district and cause to be collected a tax sufficient to pay all said charges, claims, expenditures and expenses of each improvement district to be known as the “․․․․․․․․․․․․․․․․․․․․ County Water District Improvement District No.․․․․․․․․․․․․․․․․․․․․ Tax.”

“(d) Until all other expenses or claims against the district are fully paid, levy upon all of the property within the district and cause to be collected a tax sufficient to pay all those expenses or claims to be known as the “․․․․․․․․․․․․․․․․․․․․․․․․ County Water District General Tax.”