CHAPTER 3. Reassessment [9100. - 9145.]
Chapter 3 added by Stats. 1951, Ch. 463.
§§ 9100–9145 · 24 sections
ARTICLE 1. Computing the Reassessment §§ 9100–9107 · 8 sections
- § 9100 When the contract between the city and 75 percent or more of the bondholders has been entered into, the legislative body shall direct the auditor to submit a…
- § 9101 The amount of the reassessment upon any parcel of land shall be computed by the auditor in the following manner: (a) Subtract from the total amount of unpaid…
- § 9102 As an alternative method of apportioning the reassessments, the legislative body, if it determines that it appears that the assessments upon some of the lands…
- § 9103 When the reassessment has been spread under the alternative method, it shall be filed with the auditor and the auditor shall include it in his statement in…
- § 9104 The amount of the reassessment upon any parcel shall not exceed the unpaid amount of the original assessment upon that parcel and the unpaid annual interest…
- § 9105 Tax-deeded land shall be subject to reassessment.
- § 9106 Any parcel of land subject to the lien of any assessment securing bonds to be refunded pursuant to this division which has been deeded to any city or other…
- § 9107 All money appropriated by the city or county to assist in refunding shall be credited upon the reassessment and shall reduce each of the reassessments therein…
ARTICLE 2. Contributions and Appropriations §§ 9125–9134 · 10 sections
- § 9125 A city proceeding under this division may appropriate money from any available fund to assist in the refunding. Wherever the improvement is a street, bridge,…
- § 9126 In addition to the authority contained elsewhere in this division, any city, county, or city and county, district, or other public corporation of any class or…
- § 9127 All or any part of the delinquent taxes levied upon lands subject to reassessment in the refunding proceeding for any city, county, or city and county,…
- § 9128 Such appropriation or contribution may be of money to be received from the collection of such delinquent taxes or may be made by authorizing the cancellation…
- § 9129 If cancellation as provided in this article is authorized, a certified copy of the resolution making the contribution or appropriation and authorizing the…
- § 9130 When any appropriation or contribution is made by authorizing the cancellation of taxes, all interest and penalties on the taxes appropriated or contributed…
- § 9131 The taxes to be appropriated or contributed may be described in the resolution making the appropriation or contribution as all of the taxes for the particular…
- § 9132 The resolution making the appropriation or contribution and authorizing the cancellation of taxes shall comply with the following requirements: (a) It shall be…
- § 9133 When an appropriation or contribution of taxes has been made under this article, the county auditor shall compute the amount of the unpaid taxes, penalties,…
- § 9134 Where property has been deeded to the State for delinquent taxes and any appropriation or contribution of any part of the delinquent taxes is made pursuant to…
ARTICLE 3. Approval of Reassessment §§ 9140–9145 · 6 sections
- § 9140 The statement of the auditor pursuant to Article 1 of this chapter shall be filed with the legislative body.
- § 9141 If the legislative body finds the statement of the auditor to be correct upon examination, it shall approve the statement.
- § 9142 Upon the approval of the statement of the auditor the legislative body shall adopt a resolution reciting that the statement of the auditor has been approved…
- § 9143 The resolution shall also state the total amount of the outstanding bonds, the amount of the due and unpaid interest coupons, the total amount of unpaid…
- § 9144 If the assessment was spread as provided in Section 9102 the resolution shall state that fact.
- § 9145 The resolution shall be published once a week for four successive weeks in some newspaper of general circulation in the city.