{"code":"SHC","codeName":"Streets and Highways Code","section":"9254","citation":"Sts. & Hy. Code, § 9254","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915” [9000. - 9481.]","url":"https://blackletter.si/streets-and-highways-code/division-11"},{"name":"CHAPTER 8. Payment and Collection of Reassessments [9250. - 9291.]","url":"https://blackletter.si/streets-and-highways-code/division-11/chapter-8"},{"name":"ARTICLE 1. Reassessment Records [9250. - 9255.]","url":"https://blackletter.si/streets-and-highways-code/division-11/chapter-8/article-1"}],"history":"Added by Stats. 1951, Ch. 463.","effective":null,"html":"<p>In the event that reassessment collections are made by county officials for a city the county auditor shall at the close of the tax collecting season promptly render to the city auditor a detailed report showing the amounts of installments, interest, penalties, and percentages of reassessments so collected on each proceeding and from what property collected. The report shall also include a statement of the percentages retained for the expenses of making such collections.</p>","text":"In the event that reassessment collections are made by county officials for a city the county auditor shall at the close of the tax collecting season promptly render to the city auditor a detailed report showing the amounts of installments, interest, penalties, and percentages of reassessments so collected on each proceeding and from what property collected. The report shall also include a statement of the percentages retained for the expenses of making such collections.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/reassessment-records-9254","source":"California Legislative Information bulk export (pubinfo)"}