Annually, the Board must adopt a resolution setting the ad valorem tax rate to collect from ratepayers the funds needed to pay the State Water Project (SWP) payment.

Each year, the Board must adopt a resolution fixing assessments within Zone No. 1 (known as the Benefit Assessment) to raise property tax revenue for the operation, maintenance, replacement and non-reimbursed capital costs of the flood control facilities within the Tehachapi Watershed Project.