CHAPTER 6. Levying and Collecting the Assessment [22130. - 22142.]

Chapter 6 added by Stats. 1941, Ch. 79.

§§ 22130–22142 · 13 sections

• § 22130 If the council orders the improvement to be made, it shall levy an assessment upon the lots or parcels of land specified in the diagram provided for in this…
• § 22131 Upon the levying of the assessment, the clerk of the council shall transmit to the city tax collector the diagram and assessment upon which the levy is based.
• § 22132 The validity of any assessment levied under this part shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30…
• § 22133 Upon the receipt of the diagram and assessment the tax collector shall record them in a suitable book to be kept by him for that purpose, and append thereto…
• § 22134 Immediately upon the recording, the several assessments contained in the assessment roll shall become due and payable, and each of the assessments shall be a…
• § 22135 The tax collector shall, upon the recording of the assessment, give notice thereof by publication for five days in a daily newspaper, published and circulated…
• § 22136 The notice shall state that: (a) The assessments have been recorded in the tax collector’s office. (b) All sums assessed therein are due and payable…
• § 22137 When any assessment is paid, the tax collector shall mark opposite the assessment the word “paid,” with the date of the payment and shall give a receipt…
• § 22138 All assessments unpaid shall be delinquent at the expiration of a period of 30 days from the first publication or posting of the notice that the assessment is…
• § 22139 The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount of the…
• § 22140 As an alternative method for the collection of assessments levied under this part, the council, after the adoption of the resolution ordering the improvement,…
• § 22141 The city council shall have the power, in its discretion, to determine that the payment of such assessments may be made in annual installments, in any event…
• § 22142 The lien, whether bonds issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the…