PART 10. ASSESSMENTS [25500. - 26677.]
Part 10 added by Stats. 1943, Ch. 372.
§§ 25500–26677 · 217 sections
CHAPTER 1. Assessment §§ 25500–25559 · 24 sections
ARTICLE 1. Assessment Book §§ 25500–25509 · 10 sections
- § 25500 As used in this part “land” includes city and town lots and excepts improvements.
- § 25501 As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.
- § 25502 Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it,…
- § 25503 All of the land shall be assessed in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first day of March of that year.
- § 25504 The assessor shall prepare an assessment book with appropriate headings, in which shall be listed all of the land.
- § 25505 The book shall contain: (a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.” (b) A…
- § 25506 Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks or either of them…
- § 25507 Land as to which a partial redemption has been effected shall thereafter be separately described on the assessment book.
- § 25508 On or before the first Monday in August in each year the assessor shall complete his assessment book and deliver it to the secretary.
- § 25509 Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to…
ARTICLE 2. Land Escaping Assessment §§ 25525–25528 · 4 sections
- § 25525 Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the…
- § 25526 The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments.
- § 25527 At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at…
- § 25528 The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to…
ARTICLE 3. Equalization §§ 25550–25559 · 10 sections
- § 25550 Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the…
- § 25551 The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county,…
- § 25552 The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of…
- § 25553 Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in…
- § 25554 Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all…
- § 25555 On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage,…
- § 25556 The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of…
- § 25557 The board acting as a board of equalization shall order any changes in the assessment that it deems just.
- § 25558 The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book.
- § 25559 Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands…
CHAPTER 2. Levy §§ 25650–25725 · 24 sections
ARTICLE 1. Amount of Assessments Generally §§ 25650–25656 · 7 sections
- § 25650 Each district by its board each year within 15 days after the close of its session as a board of equalization shall levy an annual assessment upon the land…
- § 25651 (a) If a refunding bond plan or modification of it provides for the raising of a fixed amount each year to be applied to the payment of interest on or…
- § 25652 The annual assessment shall also include a levy sufficient to pay all of the following: (a) Sums due or that will become due from the district before the close…
- § 25653 The annual assessment may include a levy sufficient to raise any or all of the following: (a) The amount that the board determines is necessary for a…
- § 25654 The annual assessment may include a levy on land included by inclusion proceedings subsequent to formation of the district sufficient to pay the obligations as…
- § 25655 A district may in lieu either in whole or in part of levying the annual assessments for district purposes use any revenue derived prior to or during the next…
- § 25656 At the time of levying the annual assessment, there shall be added by the board to the annual assessment on land within any improvement district or…
ARTICLE 2. Completion Assessments §§ 25670–25679 · 10 sections
- § 25670 A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and…
- § 25671 A completion assessment shall not be levied until both: (a) An estimate of the amount required to complete the plan has been made by the board. (b) A proposal…
- § 25672 Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating: (a) The…
- § 25673 Notice of the election shall be given by both: (a) Posting notices in three public places in each election precinct in the district for at least 20 days. (b)…
- § 25674 The notice of the election shall specify both: (a) The day, hours, and polling places in each precinct for holding the election. (b) The amount of assessment…
- § 25675 To the right of or below each question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.
- § 25676 The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district…
- § 25677 If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall levy an assessment in the amount stated in the order of…
- § 25678 If a majority of the votes cast are “Assessment—No,” the result of the election shall be entered of record.
- § 25679 No informalities in the conduct of the election shall invalidate the election if fairly conducted.
ARTICLE 3. Particular Purpose Assessments §§ 25700–25705 · 6 sections
- § 25700 The amount of an assessment levied under this article is not limited by any other provision of this part. The levy of an assessment under this article does not…
- § 25701 The board may at any time call an election to submit to the voters a proposal to levy a particular purpose assessment to be applied to any of the purposes of…
- § 25702 The notice of the election shall set forth the following: (a) The day, hours, and polling places in each precinct for holding the election. (b) The amount of…
- § 25703 To the right of or below each question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.
- § 25704 The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing bond elections.
- § 25705 If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall at the time of the levy of the annual assessments levy a…
ARTICLE 4. Emergency Assessments § 25725 · 1 section
- § 25725 In cases of emergency by which the flow of water in a canal or other supply is interrupted, the amount of the cost of the repairs not to exceed in any one year…
CHAPTER 3. Assessment Rate §§ 25800–25835 · 26 sections
ARTICLE 1. Regular Rate §§ 25800–25809 · 12 sections
- § 25800 The secretary annually prior to delivering the assessment book to the collector shall compute and enter in a separate column of the assessment book the…
- § 25800.2 In the event the annual assessment for any parcel of land separately assessed, computed pursuant to Sections 25800 and 25801, is less than ten dollars ($10), a…
- § 25801 The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of…
- § 25802 If any land is subject to a special rate of assessment for district purposes, the rates of assessment shall be adjusted to produce the sum to be raised…
- § 25803 Limited assessments shall be computed and entered by the secretary and collected as a part of the annual assessment.
- § 25803.5 Annual ad valorem assessments of a distribution district shall be entered in the assessment book by the secretary.
- § 25804 Annual installments of an improvement district assessment shall be entered in the assessment book by the secretary.
- § 25805 Operation assessments for an improvement district shall be computed upon the same valuation on land within the improvement district and entered in the same…
- § 25806 (a) In case any charges for water and other services or either remain unpaid, the amount of the unpaid charges may, in the discretion of the district: (1) If…
- § 25807 If the annual district assessment is payable in two installments the unpaid charges may be added to and become a part of the first installment.
- § 25808 On or before the first day of November the secretary shall deliver the assessment book to the collector.
- § 25809 A district may make an additional reasonable charge for processing or reprocessing an invalid check or other instrument used to pay an assessment or service…
ARTICLE 2. Special Rate §§ 25825–25835 · 14 sections
- § 25825 Any person having an interest in any land within the district may file with the secretary a verified petition alleging all of the following: (a) His land or a…
- § 25825.1 Within the Madera Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition…
- § 25825.2 (a) Within the Solano Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the…
- § 25825.3 (a) Within the Anderson-Cottonwood Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu…
- § 25826 The petition shall request that the board determine what proportion of the regular rates of assessment in the district should be used in levying assessments on…
- § 25827 A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of assessment. The money shall be applied to…
- § 25828 The board shall set a time and place for the hearing of a petition for a special rate of assessment or of all the petitions if more than one has been filed and…
- § 25829 The notice for a special rate of assessment hearing shall state all of the following: (a) Petitions have been presented to the board praying for a…
- § 25830 The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and…
- § 25831 After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be…
- § 25832 The order shall: (a) Describe the land entitled to a special rate of assessment or the respective parcels of it if separate parcels are to be assessed. (b) Fix…
- § 25833 A certified copy of an order determining that any land is entitled to a special rate of assessment shall be delivered to the assessor, and thereafter, until…
- § 25834 If a determination that any land is entitled to a special rate of assessment is made in any year too late for the land to be separately described in the…
- § 25835 The determination of the board granting or denying a special rate of assessment shall not be changed unless the board on petition of a party affected consents…
CHAPTER 4. Collection §§ 25925–26003 · 29 sections
ARTICLE 1. Collection Generally §§ 25925–25932 · 8 sections
- § 25925 Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of…
- § 25926 The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following:…
- § 25927 The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper…
- § 25928 Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was…
- § 25929 The collector shall attend at the time and place specified in the assessment notice to receive assessment payments. The collector shall accept payment of…
- § 25930 Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for…
- § 25931 The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee.
- § 25932 The collector shall give to the person making the payment, one of the following: (a) A receipt which specifies when applicable, (1) the amount of the…
ARTICLE 2. Installments §§ 25950–25953 · 4 sections
- § 25950 The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass…
- § 25951 The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall…
- § 25952 The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect.
- § 25953 The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.
ARTICLE 3. Segregation Before Delinquency §§ 25975–25987 · 13 sections
- § 25975 Any person claiming an interest in any parcel of land described on the current assessment book against which there are no delinquent assessments who desires to…
- § 25976 The application may be filed at any time after the current assessment is due but not later than five days prior to the regular meeting of the board in December…
- § 25977 The application shall be signed, as evidence of their approval, by each of the persons assessed on the current assessment book with the parcel to be segregated.
- § 25978 Each application shall be accompanied by a fee of two dollars ($2) for each separate portion into which the applicant desires the parcel to be segregated.
- § 25979 If the portions into which the applicant desires the land to be segregated have separate valuations shown on the current assessment book, the collector shall…
- § 25980 If the portions into which the applicant desires the land to be segregated do not have separate valuations shown on the current assessment book, the collector…
- § 25981 The assessor shall place a valuation on each described portion, and upon these valuations the collector shall determine the amount of the current assessment…
- § 25982 In either case, upon estimating the assessments due on the segregated portions, the collector shall refer to the board the segregated descriptions, valuations,…
- § 25983 The board may either: (a) Confirm, modify, or set aside the same. (b) Refuse to authorize the segregation, separate valuation, and assessment.
- § 25984 The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.
- § 25985 The decision of the board shall be final, and the collector shall conform with it.
- § 25986 If the segregation and separate valuations and assessments are confirmed or modified, the board shall notify the collector, who shall cause the assessment book…
- § 25987 The assessment may thereafter be paid separately on any of the portions.
ARTICLE 4. Modification and Refund of Assessments §§ 26000–26003 · 4 sections
- § 26000 A board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either: (a) Assessed in any…
- § 26001 On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either: (a) Paid more…
- § 26002 No order for a refund under this article shall be made except upon a claim both: (a) Verified by the person who paid the assessments, penalties, or costs, his…
- § 26003 The board may order the collector to cancel the uncollected assessment on any property which because of transfer to the State or another public agency is…
CHAPTER 5. Delinquency §§ 26075–26138 · 31 sections
ARTICLE 1. Date and Penalties for Delinquency §§ 26075–26083 · 9 sections
- § 26075 Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.
- § 26076 Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the assessment…
- § 26077 The collector shall collect on delinquent assessments for the use of the district the following penalties: (a) When assessments are not payable in…
- § 26078 Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall…
- § 26079 If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the time…
- § 26080 The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any…
- § 26081 At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property, but to bring…
- § 26082 The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.
- § 26083 In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.
ARTICLE 2. Publication of List of Delinquencies §§ 26100–26108 · 9 sections
- § 26100 When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February.
- § 26101 When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the…
- § 26102 The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment…
- § 26103 There need be no delinquent list other than the published list of delinquencies.
- § 26104 The collector shall publish with the list of delinquencies a notice, specifying: (a) That each parcel separately assessed on which the amount due as shown on…
- § 26105 The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent…
- § 26106 If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies.
- § 26107 Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the…
- § 26108 If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale…
ARTICLE 3. Assessment Sale §§ 26125–26138 · 13 sections
- § 26125 The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.
- § 26126 The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first…
- § 26127 The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of…
- § 26128 On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the…
- § 26129 Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.
- § 26130 After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth…
- § 26131 The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case: Certificate of SaleNo. ___ _______…
- § 26132 Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of…
- § 26133 Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is…
- § 26135 The secretary shall notify the collector of assignments of certificates of sale.
- § 26136 When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake…
- § 26137 Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be…
- § 26138 Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is…
CHAPTER 6. Redemption and Its Termination §§ 26225–26326 · 34 sections
ARTICLE 1. Redemption Generally §§ 26225–26232 · 7 sections
- § 26225 (a) Property sold for delinquent assessments may be redeemed within five years from the date of sale, or thereafter before a collector’s deed of the property…
- § 26226 On receipt of the redemption money plus the amount of the recorder’s fee fixed in this article the collector shall make out duplicate certificates of…
- § 26227 One of the duplicate certificates of redemption shall be given to the redemptioner.
- § 26228 In case of a redemption of part of any property described in a certificate of sale, the part redeemed shall be described in the certificate of redemption.
- § 26229 The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale was recorded and…
- § 26231 When a certificate of sale has been assigned, the collector shall hold the redemption money for and on demand pay it to the holder of the certificate.
- § 26232 No incorrect statement or estimate of assessments due or amount required to redeem is binding upon a district or its officers unless the incorrect statement or…
ARTICLE 2. Partial Redemption §§ 26250–26259 · 10 sections
- § 26250 Redemption of a portion of any parcel of property separately from the whole parcel of which it is a part may be made as provided in this article at any time…
- § 26251 If the portion to be separately redeemed has a separate valuation shown on the assessment book, the collector shall determine the amount due according to the…
- § 26252 If the portion to be separately redeemed does not have a separate valuation shown on the assessment book, the collector shall submit the description of the…
- § 26253 The assessor shall place a valuation on the described property.
- § 26254 The collector shall determine the amount due according to the valuation so placed upon the portion upon which separate redemption is requested and shall then…
- § 26255 The board may either: (a) Confirm, modify, or set aside the valuation of the assessor. (b) Refuse to authorize the separate redemption.
- § 26256 The decision of the board shall be final, and the collector shall conform with it.
- § 26257 Separate redemption, if authorized by the board, may be made in the manner provided for in Article 1 of this chapter.
- § 26258 The redemptioner of a portion of a parcel of property may also pay that part of the current assessment levied against the parcel of land out of which the…
- § 26259 Upon payment of the amount fixed as the sum to be paid as the current assessment on the portion of land separately redeemed, the collector shall enter on the…
ARTICLE 3. Deed on Termination of Redemption §§ 26275–26280 · 6 sections
- § 26275 If property sold for delinquent assessments has not been redeemed and five years have elapsed from the date of its sale, at least 30 days prior to the end of…
- § 26276 Collector’s deeds shall contain all of the following: (a) Date of the sale. (b) Statement that no person redeemed the property during the time allowed for its…
- § 26277 The deed made by the collector may be in substantially the following form, the blanks being filled to show the facts in each case: Collector’s Deed ____…
- § 26278 If a collector’s deed is demanded by an assignee of a certificate of sale, the form of deed shall be amended by striking out the words “the purchaser” and…
- § 26279 In case partial redemption has been made, the form of the collector’s deed shall be modified to conform to the facts.
- § 26280 The collector shall receive from the purchaser for the use of the district two dollars ($2.00) for making the deed except when the deed is to the district.
ARTICLE 3.5. Redemption After Collector’s Deed § 26290 · 1 section
- § 26290 (a) If a collector’s deed for property sold for delinquent assessments, or one installment of a delinquent assessment, has been delivered to the district, the…
ARTICLE 4. Effect of Deed §§ 26300–26307 · 8 sections
- § 26300 (a) Subject to the limitations of Section 3900.5 of the Revenue and Taxation Code and Sections 26225 and 26290 and subdivision (b) a collector’s deed conveys…
- § 26301 Where property has been conveyed to a district by a collector’s deed, subject to the limitations of Section 26290, the district shall have the same rights in…
- § 26302 A collector’s deed when acknowledged or proved is prima facie evidence that: (a) The land was assessed as required by law. (b) The land was equalized as…
- § 26303 Except as against actual fraud a collector’s deed acknowledged or proved is conclusive evidence of the regularity of all of the proceedings from the assessment…
- § 26304 An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any collector’s deed executed to the district or…
- § 26305 An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option…
- § 26306 The provisions of Sections 26304 and 26305 shall not apply in the following cases: (a) Where the assessments for which the property was sold were paid before…
- § 26307 The burden of proof shall be upon the party urging the invalidity, irregularity, or ineffectiveness of an agreement, deed, lease, or option described in…
ARTICLE 5. Recordation of Deed to District §§ 26325–26326 · 2 sections
CHAPTER 7. Assessment and Collection by County §§ 26500–26553 · 14 sections
ARTICLE 1. Assessment and Levy by County §§ 26500–26504 · 5 sections
- § 26500 If a board neglects or refuses in any year to impose assessments pursuant to this part, the board of supervisors of the office county shall, as provided in…
- § 26501 The applicable part of the equalized county assessment rolls of the affected counties shall be the basis of assessment for the district when its assessments…
- § 26502 If any land subject to assessment for the purposes of the district does not appear upon a county assessment roll used as the basis of assessment for the…
- § 26503 The board of supervisors shall meet and equalize each assessment made pursuant to this article with the assessment of other land in the district. The same…
- § 26504 All expenses incurred in levying the assessment shall be borne by the district concerned. Unless the expenses are paid within 60 days from the time when a…
ARTICLE 2. Collection by County §§ 26525–26529 · 5 sections
- § 26525 In case of the neglect or refusal of the collector of any district to perform the duties imposed upon him, the tax collector of the office county shall perform…
- § 26526 When any county tax collector collects any assessments for any district, he shall pay the proceeds to the county treasurer of the office county.
- § 26527 As to money collected by the county tax collector and paid to the county treasurer, the county treasurer shall perform the duties ordinarily imposed on the…
- § 26528 The county treasurer shall place the money of the district in a special fund to the credit of the district and shall disburse it to the proper persons for the…
- § 26529 The county treasurer shall not pay any part of the money to the treasurer of the district until the county treasurer is satisfied that all of the valid…
ARTICLE 3. Supervision by District Attorney and Attorney General §§ 26550–26553 · 4 sections
- § 26550 The district attorney of each office county shall ascertain each year whether the duties relating to the levying and collection of assessments in districts…
- § 26551 Unless the board of supervisors or county official proceeds to perform the duties he has been notified to perform within 30 days after the receipt of notice,…
- § 26552 The district attorney shall give notice to other officials and take any action necessary to secure the performance in their proper sequence of subsequent…
- § 26553 For the enforcement of the levying and collection of any assessment required to be levied and collected for the payment of any debt incurred, when complaint is…
CHAPTER 8. Alternative Procedure for Assessment and Collection by County §§ 26600–26658 · 27 sections
ARTICLE 1. General Provisions §§ 26600–26606 · 10 sections
- § 26600 The procedure provided by this chapter shall be optional with any district electing as herein provided to proceed hereinunder and shall be an alternate…
- § 26601 At its option, the board of directors of a district may adopt a resolution declaring its intention to dispense with either the office of assessor or both the…
- § 26601.1 (a) At its option, the board of directors of the Madera Irrigation District may adopt a resolution declaring its intention to dispense with either the office…
- § 26602 Certified copies of such resolution shall be served on the clerk of the board of supervisors and on the auditor, assessor and collector of the county or…
- § 26603 Within 30 days of the receipt of such resolution, the board of supervisors shall adopt a resolution advising the district of the charges to be made for the…
- § 26604 The acceptance of the county’s terms by the district as evidenced by the board’s resolution shall constitute a contract between the county and the district…
- § 26604.5 The district shall comply with the provisions of Chapter 8 (commencing with Section 54900) of Part 1, Division 2, Title 5 of the Government Code. The statement…
- § 26604.6 The board of supervisors may require in the contract that upon the effective date of the contract, the district officers shall continue to perform all the…
- § 26605 Upon termination of the contract, the board of directors of the district shall appoint an assessor, or both an assessor and collector, who shall serve until…
- § 26606 After termination of the contract, the county officers shall continue with the collection of district assessments on the county rolls and with the redemption…
ARTICLE 2. Assessment and Equalization §§ 26625–26631 · 8 sections
- § 26625 The applicable part of the county assessment rolls as made by the county assessor and equalized or corrected by the board of supervisors or the State Board of…
- § 26625.1 If in the Madera Irrigation District, the county assessment roll reflects assessed value based on the California Land Conservation Act of 1965 (Williamson…
- § 26626 On or before the first Monday of March of each year, the board of directors of the district shall cause to be filed with the county auditor a description of…
- § 26627 Annually, on or before the third Monday in August, the county auditor shall transmit to the directors of the district a written statement showing separately…
- § 26628 Where the district has not elected to transfer the duties of collector to the county tax collector, the county assessor shall furnish the district a duplicate…
- § 26629 Within 15 days after receipt of the statement of values and duplicate rolls, the district’s board of directors shall levy an annual assessment upon the land…
- § 26630 Where the district has not elected to transfer the duties of collector to the county tax collector, the secretary shall compute and enter in a separate column…
- § 26631 Upon receiving the roll from the secretary, the collector shall proceed with the collection of the assessment in accordance with the provisions of Chapters 4,…
ARTICLE 3. Collection §§ 26650–26658 · 9 sections
- § 26650 Where the district has elected to transfer the duties of collector to the county tax collector, the delivery of duplicate assessment rolls shall not be…
- § 26651 Annually before September 1st, the district’s directors shall levy an annual assessment upon the lands within the district for all district purposes in the…
- § 26652 The county auditor shall compute and enter in the assessment book the district assessment on all lands assessed as being in the district using the rates fixed…
- § 26653 The assessment so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after…
- § 26654 The compensation paid to the county for assessing or collecting assessments for a district shall be that fixed by agreement between the board of supervisors…
- § 26655 Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the…
- § 26656 Lands sold for delinquent district assessments may be redeemed within five years from date of sale in the same manner as the redemption of property after sale…
- § 26657 The county auditor shall apportion to the district the money paid for redemption in the manner provided by Division 1, Part 8, Chapter 1(c) of the Revenue and…
- § 26658 Lands sold to the district remaining unredeemed after five years have elapsed from the date of their sale for delinquent district assessments shall be deeded…
CHAPTER 9. Collection, Payment in Lieu of Assessment and Distribution of Water by Public Agencies §§ 26670–26677 · 8 sections
- § 26670 As used in this chapter, “public agency” means any city or district, other than an irrigation district, authorized to distribute water, which is in whole or in…
- § 26671 Any district may enter into a contract with any public agency which provides in effect as follows: 1. The public agency shall: a. Collect for the district…
- § 26672 The water made available by the district to the public agency may be used upon the lands covered by such contract for such irrigation, municipal, domestic or…
- § 26673 Upon the execution of such contract and so long as the contract remains in force and effect, the district shall be relieved of any further obligation to…
- § 26674 Nothing in this chapter authorizes the sale or transfer of any water right nor shall the agreement authorized in Section 26671 be construed or deemed to…
- § 26675 No right in any water or water right owned by the district or the public agency shall be acquired or lost by the use permitted by this chapter.
- § 26676 Except as otherwise provided herein the contract between the district and the public agency may include such terms and conditions as may be agreed upon between…
- § 26677 The provisions of this chapter shall supersede all provisions of this code inconsistent herewith.