CHAPTER 5. Levying and Collecting the Assessment [10400. - 10508.]
Chapter 5 added by Stats. 1953, Ch. 192.
§§ 10400–10508 · 40 sections
- § 10400 The validity of an assessment or supplementary assessment levied under this division shall not be contested in any action or proceeding unless the action or…
- § 10401 Upon the passage of the resolutions provided for in Section 10312, the clerk of the legislative body shall, if bonds are to be issued, transmit to the…
- § 10402 The tax collector shall record the diagram and assessment received pursuant to Section 10401 in a substantial book to be kept for that purpose in his office.…
- § 10402.5 Upon the passage of the resolution provided for in subdivision (a) of Section 10312, the city clerk shall record a notice of assessment, as provided for in…
- § 10403 All assessments not paid within 30 days after they become due, except all unpaid assessments for which bonds are to be issued, shall become delinquent and the…
- § 10404 (a) Notice of recordation of assessment shall be given as provided in this section. (b) Upon recording of the assessment, the collection officer shall mail, as…
- § 10405 The tax collector shall fix a time and place for the sale of various parcels of land upon which the assessments are unpaid, which date shall be not less than…
- § 10406 When the resolution of intention does not provide for the issuance of bonds, the tax collector of the entity conducting the proceedings shall give the notice…
- § 10407 Within 30 days after the date of the delinquency, the tax collector shall begin the publication of a notice of sale of the property upon which the assessments…
- § 10408 The notice of sale published pursuant to Section 10407 need not set out the description of the various parcels of land at length, but shall describe the…
- § 10408.5 (a) Not less than 45 days nor more than 60 days prior to the date of sale, the tax collector shall send notice by registered mail to the last known mailing…
- § 10409 At least 15 days prior to the date of the sale, the tax collector shall mail, postage prepaid, notices of sale to the owners of all property upon which the…
- § 10410 Upon the completion of the publishing and mailing of the notices of sale, the tax collector shall file with the legislative body an affidavit setting forth the…
- § 10411 At any time after delinquency and prior to the sale of any parcels of land assessed and delinquent, any person may pay the assessment, and penalties and costs…
- § 10412 At the time and place fixed in the notice, the tax collector shall proceed with the sale of the property advertised, commencing at the head of the list and…
- § 10413 The tax collector shall sell separately each parcel of land in the published notice on which the assessment remains unpaid, or so much of it as is necessary to…
- § 10414 For each sale the tax collector shall issue an original and duplicate certificate of sale, referring to the proceedings, describing the parcel sold, and giving…
- § 10415 At any time before the expiration of one year from the date of the sale, any property sold pursuant to this chapter may be redeemed by payment to the tax…
- § 10416 The tax collector shall pay the redemption money to the person holding the original certificate of sale and shall require that the person to whom the…
- § 10417 If property sold pursuant to this chapter is not redeemed within one year, and if the purchaser or his assignee has complied with the provisions of this…
- § 10418 At least 30 days before he applies for a deed, the purchaser or his assignee shall serve upon the owner of the property, and upon the occupant of such property…
- § 10419 The person applying for a deed shall file with the tax collector an affidavit or affidavits showing that notice of such application has been given as required…
- § 10420 If redemption of the property is made after such affidavits are filed, and more than 11 months from the date of sale, the person making the redemption shall…
- § 10421 No deed for any property sold for delinquent assessment shall be made until the purchaser or his assignee has complied with all the provisions of Sections…
- § 10422 The deed of the tax collector conveys the title in fee to the property and entitles the grantee, upon the receipt thereof, to immediate possession of the…
- § 10423 The deed of the tax collector is prima facie evidence of the truth of all the matters which it recites, and of the regularity of all proceedings prior to the…
- § 10424 As fast as collected the tax collector shall pay the funds collected by him pursuant to this division, either upon voluntary payment or as the result of sales,…
- § 10424.2 (a) If the Orange County Board of Supervisors determines, subsequent to the issuance of bonds, that the acquisition or construction of all or any part of the…
- § 10425 If the first assessment or the sale of bonds to represent assessments levied pursuant to this division fails to raise sufficient money to pay all costs,…
- § 10426 The supplemental assessment shall be made and collected in the same manner, as nearly as may be, as the first assessment. Subsequent supplemental assessments…
- § 10427 After completion of the improvement and the payment of all claims from the improvement fund, the legislative body shall determine the amount of the surplus, if…
- § 10427.1 (a) If there is no supplemental assessment, the entire amount of the surplus shall be applied as a credit to the assessment or, as an alternative, any portion…
- § 10427.2 If, pursuant to Section 10427, the legislative body determines that any surplus remaining in the improvement fund shall be used as a credit upon the assessment…
- § 10427.5 If any work to be performed under this division is deleted from a specific lot fronting on the improvement, the surplus in the improvement fund resulting from…
- § 10428 From the date of the recordation pursuant to Sections 3114 and 3115, each special assessment levied under this division is a lien upon the land upon which it…
- § 10429 The lien, whether bonds issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the…
- § 10430 The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment is…
- § 10506 At any time after the preliminary approval of the report provided for in Section 10300, by resolution adopted by a vote of two-thirds of all its members and…
- § 10507 The legislative body, on ordering the municipality itself to execute the improvement, may authorize the municipality to employ the labor, and provide the…
- § 10508 The cost and expenses of work executed by the municipality itself shall be paid out of the improvement fund, but the amount appropriated and used from the fund…