PART 7. ASSESSMENTS [36550. - 37186.]

Part 7 added by Stats. 1951, Ch. 390.

§§ 36550–37186 · 98 sections

CHAPTER 1. Assessment §§ 36550–36611 · 34 sections
1. ARTICLE 1. Annual Estimate §§ 36550–36560 · 11 sections
  - § 36550 As used in this part “board of supervisors” means the board of supervisors of the principal county.
  - § 36551 As used in this part “bond” means a general obligation bond.
  - § 36552 Between the date on which the district was formed and 90 days thereafter, and between those dates annually thereafter, the board shall file with the clerk of…
  - § 36553 The annual estimate shall specify the portion thereof which will be required for the payment of bonds and of the interest on bonds.
  - § 36554 The annual estimate may include an amount to be determined by the board but not to exceed 1 percent of the total assessed value of the land, which sum shall be…
  - § 36555 The board shall deduct from the annual estimate the amount it anticipates will be derived from sales of water by the district and be available as needed to…
  - § 36556 If, at the time any annual estimate is required to be filed, the board anticipates that the receipts from all sources will be sufficient and available as…
  - § 36557 Immediately upon the formation of the district the board may levy and collect the sum of fifty cents ($0.50) per acre for each acre of land. The money…
  - § 36558 The board may from time to time by resolution provide for a district fiscal year to commence and end at the dates specified in such resolution.
  - § 36559 If a fiscal year is adopted pursuant to Section 36558, in lieu of submitting the annual estimate at the time set forth in Section 36552, the board may, by…
  - § 36560 Assessments that are imposed pursuant to this part and Part 7.5 (commencing with Section 37200) to pay the principal of, and interest on, general obligation…
2. ARTICLE 2. Assessment Book §§ 36570–36579 · 10 sections
  - § 36570 Between the date on which the district was formed and 90 days thereafter, and between those dates in each succeeding year, the assessor shall assess all land,…
  - § 36571 All of the land shall be assessed at its full cash value.
  - § 36572 The assessor shall, within the time for assessing the land, file with the clerk of the board of supervisors an assessment book with appropriate headings in…
  - § 36573 The assessment book shall contain: (a) The name of the holder of title to the land if known, and if unknown, that fact shall be stated. (b) A description of…
  - § 36574 If the district is contained in more than one county the assessment book shall be prepared with a separate part in a separate volume for the land in each…
  - § 36575 In lieu of assessing the land, as aforesaid, the board may direct the assessor to, and the assessor shall thereupon adopt as the cash value of the land, and…
  - § 36576 Notwithstanding Section 36571, until such time as a district which has not theretofore delivered water for any purpose puts into operation facilities for the…
  - § 36577 In lieu of assessing all land pursuant to its cash value as set forth in Section 36571 or the county assessed value pursuant to Section 36575, the board may…
  - § 36578 If the board elects to have land within the district valued pursuant to Section 36577, the following procedures shall apply: (a) Prior to its adoption of a…
  - § 36579 If the board elects to have land within the district valued pursuant to Sections 36577 and 36578, the board may also provide for more than one schedule of…
3. ARTICLE 3. Land Escaping Assessment § 36590 · 1 section
  - § 36590 If any land is not charged with its portion of any assessment or if the assessment on any land is adjudged invalid by any court of competent jurisdiction, that…
4. ARTICLE 4. Hearing on Assessment §§ 36600–36611 · 12 sections
  - § 36600 Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time…
  - § 36601 The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general…
  - § 36602 The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.
  - § 36603 From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of…
  - § 36604 At the hearing the board of supervisors, meeting as a board of equalization, shall: (a) Hear all objections presented to it regarding the correctness of any…
  - § 36605 After hearing all objections and evidence, the board of supervisors shall: (a) Add to or deduct from the valuation assessed to any parcel of land a percent…
  - § 36606 Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place…
  - § 36607 Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of…
  - § 36608 After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred…
  - § 36609 After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.
  - § 36610 The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the…
  - § 36611 Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified,…
CHAPTER 2. Levy §§ 36725–36729 · 5 sections
- § 36725 Within 10 days after the hearing on assessment is completed, duplicate copies of each of the following shall be signed by the president and secretary and…
- § 36726 Within 10 days after the assessment is completed, the assessor shall do each of the following: (a) Compute and charge in the proper part of the assessment book…
- § 36727 After each separate part of the assessment book has been filed with the tax collector the assessments listed are due and payable to the tax collector of the…
- § 36728 No action to determine the validity of any district assessment or assessment levied thereon shall be maintained unless the action is commenced within 30 days…
- § 36729 In case any charges for water or other services, or either, remain unpaid the amount of the unpaid charges may in the discretion of the district be secured at…
CHAPTER 3. Collection §§ 36825–36833 · 15 sections
- § 36825 After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for…
- § 36826 Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county a…
- § 36827 Assessments shall be paid in lawful money of the United States.
- § 36828 The tax collector shall mark the date of payment in the assessment book opposite the name of the assessee.
- § 36829 The tax collector shall give a receipt to the person making payment specifying: (a) The land assessed. (b) The amount of the assessment. (c) The amount paid.
- § 36830 The tax collector shall pay the money received to the treasurer.
- § 36830.1 The tax collector may, in his discretion, accept negotiable paper in payment of any assessment or on a redemption.
- § 36830.2 As used herein, “negotiable paper” means bank checks and drafts and express and post office money orders payable on demand.
- § 36830.3 The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable paper…
- § 36830.4 If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be…
- § 36830.5 When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable…
- § 36830.6 If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly addressed with postage…
- § 36831 The 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…
- § 36832 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…
- § 36833 No order for a refund under Section 36832 shall be made except upon a claim both: (a) Verified by the person who paid the assessment, penalties, or costs, or…
CHAPTER 4. Delinquency and Sale §§ 36950–36960 · 13 sections
- § 36950 Unpaid assessments are delinquent unless paid within six calendar months after they become due.
- § 36950.1 As used in this chapter and Chapter 5 (commencing with Section 37050), Chapter 6 (commencing with Section 37150), and Chapter 7 (commencing with Section…
- § 36950.5 Notwithstanding the provisions of Section 36950, the board may, by resolution, provide that assessments may be paid in two equal installments, the first of…
- § 36951 As soon as possible after the assessments, or any installment thereof, become delinquent, the tax collector shall publish a notice containing all of the…
- § 36952 The notice required by Section 36951 shall be published in the county in which the property is located in the manner prescribed in Section 6063 of the…
- § 36953 If any error should occur in the published notice with respect to the description of any delinquent property, the name of the assessee thereof, or the amount…
- § 36954 On the day fixed for the sale in the published notice, or in any republished notice, the collector shall sell to the district the whole amount of each parcel…
- § 36955 Thereupon the collector shall, as to each parcel sold, make an entry “Sold to the district” in the assessment book, and the date of the sale.
- § 36956 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…
- § 36957 The certificate of sale may be substantially in the following form, the blanks being filled to show the facts in each case: Certificate of Sale No. ______…
- § 36958 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…
- § 36959 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…
- § 36960 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…
CHAPTER 5. Assessment After Sale to District §§ 37050–37051 · 2 sections
- § 37050 All property sold for delinquent assessments to the district shall subsequently be assessed for district purposes as though it had never been sold, until the…
- § 37051 If the property is sold to the district for delinquent assessments, the collector in making his accounting with the treasurer shall furnish a statement of the…
CHAPTER 6. Redemption and its Termination §§ 37150–37164 · 17 sections
- § 37150 Property sold to the district for delinquent assessments may be redeemed by the redemptioner within three years from the date of sale, or thereafter before a…
- § 37151 On receipt of the redemption money plus the amount of the recorder’s fee the collector shall make out duplicate certificates of redemption reciting the payment…
- § 37152 One of the duplicate certificates of redemption shall be given to the redemptioner.
- § 37153 The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale is on record.
- § 37155 If the property sold for delinquent assessments has not been redeemed and three years have elapsed from the date of its sale to the district, the collector,…
- § 37155.1 After receiving a demand for a collector’s deed pursuant to Section 37155, and not less than 45 days nor more than 60 days before delivery of a collector’s…
- § 37155.2 After the first publication of the notice required by Section 37155.1, and not less than 45 days, nor more than 60 days, before the date specified in that…
- § 37155.3 Upon first publication of the notice required by Section 37155.1, there shall be added to the amount to redeem as provided in Section 37150 the sum of the…
- § 37156 A collector’s deed shall contain the date of sale and his statement that no person redeemed the property during the time allowed for its redemption; and may be…
- § 37157 A collector’s deed to a district shall be recorded in the usual manner of recording conveyances of real property.
- § 37158 The collector’s deed conveys to the district title to the property described therein free of all encumbrances, except liens for taxes and assessments levied…
- § 37159 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…
- § 37160 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…
- § 37161 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…
- § 37162 An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option…
- § 37163 The provisions of Sections 37161 and 37162 do not apply in the following cases: (a) Where the assessments for which the property was sold were paid before the…
- § 37164 The burden of proof shall be upon the party urging the invalidity, irregularity, or ineffectiveness of an agreement, deed, lease, or option described in…
CHAPTER 7. Optional Provisions for Installment Redemption §§ 37175–37186 · 12 sections
- § 37175 This chapter provides an optional provision for the redemption, on an installment plan, of property sold to the district for delinquent assessments. The board…
- § 37176 As used in this chapter: (a) “Redemption amount” means the total amount which would be necessary to redeem the property from sale for delinquent assessments at…
- § 37177 During such time as the provisions of this chapter are effective in the district pursuant to a resolution adopted under authority of Section 37175, any person…
- § 37178 During the time payments are made under this chapter, there shall not be: (a) Delivery of a collector’s deed. (b) Any termination of the right of redemption.
- § 37179 Election to pay delinquent assessments in installments is made by payment, in the same manner as a redemption, of 331/3 percent, or more, of the redemption…
- § 37180 In each succeeding fiscal year, the redemptioner shall pay all current assessments and penalties coming due in that fiscal year before the delinquency date of…
- § 37181 In each succeeding fiscal year, the redemptioner shall pay, before the delinquency date of the last installment of current assessments, the sum of the…
- § 37182 If all payments are not made on or before the dates prescribed, a collector’s deed of the property may be delivered and the right of redemption may be…
- § 37183 Payments under this chapter are not a redemption or partial redemption and do not affect the district’s interest in the real estate. The payments are…
- § 37184 If all payments under this chapter are made as prescribed and if redemption of the property is made before the delinquency date of the last installment of…
- § 37185 The redemption certificate for a redemption under this chapter shall show the following: (a) The amounts used to arrive at the redemption amount at the time of…
- § 37186 Excepting as provided in this chapter, the redemption shall be made in the manner provided by Chapter 6 (commencing with Section 37150) of this part.