CHAPTER 5. Levying and Collecting the Assessment
Chapter 5 added by Stats. 1941, Ch. 79.
§§ 18390–18405 · 16 sections
- § 18390 The city council shall thereafter levy an assessment upon each lot and parcel of land for the first contract year for the amount estimated to be necessary to…
- § 18391 The city council may order by resolution that any part or amount of the next installment of the estimated cost and expense of any improvement be paid out of…
- § 18392 Whenever a part of the next installment of the estimated cost and expense is to be paid by the city, the superintendent of streets, in making up the…
- § 18393 Any surplus assessments collected shall be applied by the city council to reduce the assessment to be levied either for the next ensuing contract year or for…
- § 18394 If there is any suplus remaining at the close of the last contract year under any proceedings, such surplus shall be used as follows: (a) If new proceedings…
- § 18395 Whenever a lot or parcel of land belonging to the United States or to the state, or to a county, city, public agent, mandatory of the government, school board,…
- § 18396 If the lots or parcels of land, or any of them, are so omitted from any installment assessment then the total cost and expense of the improvement shall be…
- § 18397 If in such resolution the city council declares that the lots or parcels of land owned as provided in Section 18395 shall be included in an installment…
- § 18398 The validity of any assessment levied under this part shall not be contested in any action or proceeding unless such action or proceeding is commenced within…
- § 18399 Upon the levying of an installment assessment the city clerk shall transmit the diagram and assessment and any modifications or corrections thereof made by the…
- § 18400 Upon the receipt of the diagram and installment assessment the tax collector shall record them in a suitable book to be kept for that purpose and append…
- § 18401 Where the duties of assessing property and collecting city taxes are performed for the city by the county assessor and the county tax collector, in the manner…
- § 18402 All sums collected on account of such assessment shall be placed in the city treasury to the credit of a special fund, which shall be designated by the name of…
- § 18403 When the diagram and installment assessment are recorded, the several amounts assessed shall be a lien upon the lots or parcels of land assessed, respectively.…
- § 18404 Where the duties of assessing property and collecting city taxes are performed for a city by the county assessor and the county tax collector in a manner…
- § 18405 The lien shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but it shall have priority over all fixed…