PART 9. ASSESSMENTS [46000. - 47982.]
Part 9 added by Stats. 1951, Ch. 391.
§§ 46000–47982 · 185 sections
CHAPTER 1. Preliminary Assessments §§ 46000–46010 · 11 sections
- § 46000 A preliminary assessment is an assessment levied by the board of an equal amount upon each acre of land in the district sufficient to pay all warrants issued…
- § 46001 At its first regular meeting, or within 90 days thereafter, the board shall levy a preliminary assessment.
- § 46002 The amounts required to be raised to pay warrants of the department and to pay expenses shall be separately stated in the resolution levying the preliminary…
- § 46003 In the event the first preliminary assessment is not sufficient, the board shall from time to time levy further preliminary assessments.
- § 46004 Except as otherwise provided in this chapter, the total of all preliminary assessments, exclusive of the amount assessed for the purpose of paying warrants of…
- § 46005 If after the total amount raised by all preliminary assessments shall have been expended or its expenditure authorized, that amount is found to be insufficient…
- § 46006 Before levying any additional preliminary assessment the board shall pass a resolution declaring its intention so to do, and in the resolution appoint a time…
- § 46007 A copy of the resolution of intention shall be published once a week for at least two weeks before the time appointed by the board for the open meeting in a…
- § 46008 At the time appointed for the open meeting by the board, it shall consider the matter of levying the additional preliminary assessment and hear any objection.…
- § 46009 Every preliminary assessment is a lien upon the land affected until the full amount of the assessment is paid. The lien is prior to all other liens, except…
- § 46010 If, after a project has been completed, the board determines that an additional project would be for the benefit of the entire district, the board may, in the…
CHAPTER 2. Original Assessments to Finance Projects §§ 46150–46382 · 50 sections
ARTICLE 1. Commissioners §§ 46150–46156 · 7 sections
- § 46150 If a district project is adopted as provided in Chapter 3 (commencing with Section 42500) of Part 5 of this division, the board shall appoint three…
- § 46151 No commissioner shall have any interest in any land in the district either directly or indirectly.
- § 46152 Each commissioner before entering upon his duties shall take and subscribe an oath that he is not in any manner interested directly or indirectly in any land…
- § 46153 The commissioners shall be paid as compensation for the services rendered by them the sum, or sums, as the board fixes, which is a part of the cost of the…
- § 46154 Compensation to the commissioners shall be paid out of the funds of the district, which may be included in any bond issue authorized for the purposes of the…
- § 46155 The commissioners shall receive from the board a copy of the report with respect to the project adopted by the voters at the election held pursuant to Part 5…
- § 46156 In lieu of the appointment of the three commissioners as provided in Section 46150, the board by resolution may appoint a civil engineer to apportion the costs…
ARTICLE 2. Apportionment of Costs §§ 46175–46179 · 5 sections
- § 46175 The commissioners appointed pursuant to Article 1 of this chapter shall assess the costs of the project, or in the event the board has divided the project into…
- § 46176 The commissioners shall apportion the cost in accordance with the benefits that will accrue to each tract of land held in separate ownership by reason of the…
- § 46177 If the project includes plans for the generation of electric power, the commissioners shall ascertain the total cost of all the properties which are necessary…
- § 46178 Where any tract of land consists of more than one section, the apportionment to that tract of land shall be made according to legal subdivisions or to other…
- § 46179 If the district project as adopted, as provided in Part 5 (commencing at Section 42200) of this division, provides that all of the costs of the project are to…
ARTICLE 3. Assessment Rolls §§ 46200–46210 · 10 sections
- § 46200 The commissioners shall prepare and certify assessment rolls which shall contain: (a) A description of each tract held in separate ownership by legal…
- § 46201 The roll shall be separately made for each affected county.
- § 46202 When completed, the rolls shall be accompanied by the written report of the commissioners setting out with particularity all the following: (a) The exact…
- § 46203 In the report of the commissioners, land embraced within a comprehensive area or a political subdivision of the State may be referred to generally as land…
- § 46205 The commissioners shall transmit two copies of the rolls to the board. The board shall file one copy in its records and transmit to the county treasurer of…
- § 46206 The board shall forthwith give notice of the filing of the assessment roll by publication at least once a week for two successive weeks in each affected…
- § 46207 The objections to any assesment shall be in writing, verified, and filed with the secretary of the board, and shall set forth the grounds of the objection.
- § 46208 The verification shall be made by the affidavit of the objector or some other person familiar with the facts.
- § 46209 If no objections are filed with respect to a particular assessment roll, as provided in Sections 46206 and 46207, then upon the expiration of the time fixed by…
- § 46210 Upon filing of the certificates of the secretary of the board as provided in Section 46209, the assessment roll and the assessments therein made shall be final…
ARTICLE 4. Hearings Before Adjustment Board §§ 46225–46232 · 6 sections
- § 46225 In the event objections are filed with respect to a particular assessment roll, as provided in Sections 46206 and 46207, the department shall appoint two…
- § 46226 The adjustment board shall at once organize by the election from its members of a president and a secretary and shall appoint times and places not less than 30…
- § 46227 Notice of the hearing shall be published at least once a week for two successive weeks in each affected county.
- § 46230 The adjustment board may postpone the hearings on objections to assessments from time to time.
- § 46231 At the hearings, the adjustment board shall hear such evidence as may be offered touching the correctness of the assessment, and may modify, amend, or approve…
- § 46232 No assessment shall be increased if the holder of title to land affected is known except after personal notice or notice by registered mail given to the holder…
ARTICLE 5. Approval of Assessment Roll §§ 46255–46257 · 3 sections
- § 46255 After hearing of objections, the adjustment board shall make an order approving the assessment as finally fixed or modified. The apportionment and…
- § 46256 Two copies of the assessment roll as finally fixed and approved by the adjustment board shall be certified by the secretary of the adjustment board and…
- § 46257 The assessment roll as approved by the adjustment board shall be conclusive evidence before any court or tribunal that the assessment has been made and levied…
ARTICLE 6. Lien of Assessment §§ 46280–46281 · 2 sections
- § 46280 When the secretary of the board files the certificates as provided for by Section 46209, or if objections are filed, when the board files with the county…
- § 46281 Where bonds of a district have been issued upon any assessment, no act or conduct on the part of the board or any officer shall invalidate the assessment after…
ARTICLE 7. Additional Units of Project § 46305 · 1 section
- § 46305 Upon adoption of a resolution by the board to construct additional units pursuant to Article 2 (commencing with Section 42225), Chapter 1, Part 5 of this…
ARTICLE 8. Reapportionment of Assessments §§ 46325–46331 · 6 sections
- § 46325 When any tract of land upon which any assessment provided for by this division has been levied is subdivided into smaller parcels the board shall, upon its own…
- § 46326 Supplementary assessment rolls showing the reapportionments shall be made separately for land lying within different counties.
- § 46328 The board shall file with the treasurer of each county in which any portion of the tract so subdivided is situated, the supplementary assessment roll relating…
- § 46329 After the supplementary assessment rolls have been filed the assessment is an assessment upon each of the smaller parcels in accordance with the…
- § 46330 The supplementary assessment rolls are a part of and amendatory of the assessment rolls theretofore filed for all purposes.
- § 46331 The reapportionment shall in nowise affect the assessment except as to the land included in the supplementary assessment rolls.
ARTICLE 9. Reassessment of Cost §§ 46355–46356 · 2 sections
- § 46355 At any time after the commissioners have assessed the cost of the project upon the benefited land within the district and the costs of the portion of the…
- § 46356 The reassessment of costs of the project shall be made in the same manner as provided in this chapter for the original assessment of costs.
ARTICLE 10. Interim Project Assessments §§ 46375–46382 · 8 sections
- § 46375 At any time after a district project is adopted, as provided in Part 5 (commencing with Section 42200) of this division, and before the original assessment to…
- § 46376 Each interim project assessment shall be levied in an equal amount upon each acre of land in the district. The total amount of all interim project assessments…
- § 46377 The board may by resolution levy an interim project assessment, if in its judgment the levy is in the best interests of the district.
- § 46378 Every interim project assessment is a lien upon the land affected until the full amount of the assessment is paid. The lien is prior to all other liens, except…
- § 46379 The amount of any interim project assessment assessed against any tract of land in the district shall be credited against the original assessment to finance…
- § 46380 If the amount of the interim project assessment or assessments credited with respect to any tract of land pursuant to Section 46379 exceeds the amount of the…
- § 46381 A district may issue direct assessment warrants payable from the proceeds of an interim project assessment pursuant to Chapter 7 (commencing with Section…
- § 46382 If there are no obligations outstanding which are secured by an interim project assessment, the board may, at any time and without notice or hearing, order…
CHAPTER 3. Payment of Assessments §§ 46500–46501 · 2 sections
- § 46500 The assessment list of each county shall remain open for payment in the office of the county treasurer of the affected counties for a period of 30 days and…
- § 46501 During the time the assessment lists are open any person may pay to the county treasurer in lawful money of the United States or in warrants of the district…
CHAPTER 4. Additional Help for County Treasurer § 46650 · 1 section
- § 46650 The county treasurer of any affected county, during the time for the collection of the assessments of the district, may require the board to provide and pay…
CHAPTER 5. Collection of Original Assessments §§ 46670–46797 · 34 sections
ARTICLE 1. In General §§ 46670–46675 · 6 sections
- § 46670 At the end of 30 days, the county treasurer shall make return to the board of all assessments paid.
- § 46671 All unpaid assessments bear interest at the rate of 8 percent per year. Interest commences to run 30 days after the assessment list is filed with the county…
- § 46672 All unpaid assessments and accrued interest shall be collected by the county treasurers when and as called. The county treasurers shall hold the money…
- § 46673 Unless bonds have been authorized as provided in this division, all payments of assessments shall be made in such amounts or installments and at such times as…
- § 46674 Except as otherwise provided in Section 46675, in the event the cost of any unit is less than the funds collected therefor, the excess shall be held and used…
- § 46675 The board, pursuant to a resolution entered in its minutes, may distribute, among the landowners of the district, any funds in the treasury belonging to the…
ARTICLE 2. Notice of Time for Payment §§ 46695–46696 · 2 sections
- § 46695 Upon making any order fixing and calling an installment or amount, the secretary shall also enter in the minutes of the board, and certify to each county…
- § 46696 The notice shall be sent through the mail, addressed to each holder of title to land at the address shown on the county assessment roll, together with a…
ARTICLE 3. Penalty for Delinquency § 46710 · 1 section
- § 46710 If any installment remains unpaid at the expiration of 60 days from the date of the order, it becomes delinquent, together with the accrued interest thereon,…
ARTICLE 4. Notice of Sale of Property §§ 46730–46731 · 2 sections
- § 46730 Immediately after the installment has become delinquent, the county treasurer shall prepare and publish once a week for two consecutive weeks in each affected…
- § 46731 The notice shall contain all the following: (a) A description of the property assessed. (b) The name of the person to whom it is assessed or a statement that…
ARTICLE 5. Sale for Nonpayment §§ 46755–46761 · 8 sections
- § 46755 The date of the sale of assessed property shall not be less than 10 days after the date of the last publication of the notice of sale.
- § 46756 At the time stated in the notice, or such other time to which the sale may have been postponed, the county treasurer shall sell the property to the highest…
- § 46757 Out of the proceeds of sale, the county treasurer shall deposit the amount due on the property as shown in the notice in the proper fund of the district.
- § 46758 The county treasurer shall pay to the owner of the property any surplus remaining after the deposit to the credit of the district, after first deducting any…
- § 46759 Except where bonds have been issued upon an assessment, the board may direct the county treasurer to postpone the sale from time to time, for not less than 10…
- § 46759.5 Except where bonds have been issued upon an assessment, the board of directors may, by resolution filed with the county treasurer of the affected county on or…
- § 46760 Upon filing of a resolution pursuant to Section 46759.5 or if no bid is made for the property equal to the amount due thereon, the property shall be sold to…
- § 46761 A certificate of sale shall be executed by the county treasurer to the purchaser, and this certificate of sale shall be recorded in the office of the county…
ARTICLE 6. Redemption §§ 46785–46797 · 15 sections
- § 46785 Any person interested in property sold for nonpayment of assessments may redeem it at any time within three years after the date of the sale even though the…
- § 46786 The redemptioner shall pay to the county treasurer the amount for which the property was sold, interest on the sum at the rate of 9 percent per year from the…
- § 46788 If no redemption is made within three years from the date of sale, the purchaser or the district, if the property shall have been sold to the district, or the…
- § 46788.1 After receiving a demand for a deed pursuant to Section 46788, and not less than 45 days nor more than 60 days before delivery of a deed pursuant to that…
- § 46788.2 After the first publication of the notice required by Section 46788.1, and not less than 45 days nor more than 60 days before the date specified in that notice…
- § 46788.3 Upon first publication of the notice required by Section 46788.1, there shall be added to the amount to redeem as provided in Section 46786 the sum of the…
- § 46789 The effect of the deed shall be to convey the property free and clear of all liens and encumbrances except state, county, and municipal taxes, assessments or…
- § 46790 In any district having no outstanding bonds issued prior to September 15, 1935, any parcel of land heretofore deeded to the district by the county treasurer,…
- § 46791 The deed executed by the district shall convey the property free and clear of all liens and encumbrances, except as provided in this article for a deed by the…
- § 46792 The district may sell property deeded to it for nonpayment of assessments at any time at a public auction after notice given for the same period and in the…
- § 46793 The deed executed by the district shall convey the property free from all encumbrances except as provided in this article for a deed by the county treasurer to…
- § 46794 The district may also dispose of property acquired by it for nonpayment of assessments at a private sale, without any notice, when the district is in the…
- § 46795 In any case where a district in the process of dissolution has sold and transferred any of its property at such a private sale prior to August 14, 1931, for…
- § 46796 Any action or proceeding, based on the alleged invalidity or irregularity of a deed executed by the county treasurer to the district or based on the alleged…
- § 46797 An action or proceeding based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option executed by a district in connection…
CHAPTER 6. Supplementary Assessments for Completion of Project §§ 46900–46951 · 11 sections
ARTICLE 1. Levy §§ 46900–46907 · 8 sections
- § 46900 “Supplementary assessment”, as used in this chapter, means an assessment, in addition to the original assessment, for the purpose of raising an additional sum…
- § 46901 If the original assessment for the project or any unit or combination of units thereof is insufficient to provide for the completion of the project or of a…
- § 46902 Each supplementary assessment shall be apportioned among the different tracts of land in the proportion which the amounts assessed against the tracts by the…
- § 46903 The supplementary assessment shall be made by order entered in the minutes of the board stating the total amount necessary to be raised and fixing the rate of…
- § 46904 Upon making the assessment order, the board shall prepare a supplementary assessment roll showing all the following: (a) A description of each tract assessed.…
- § 46905 Upon completion of the supplementary assessment roll, the board shall file with the county treasurer of each affected county a copy of so much of the…
- § 46906 Upon the filing of the assessment roll with the county treasurer, the supplementary assessment constitutes a lien upon each tract shown to be assessed by the…
- § 46907 At any time within 60 days from the filing of the copy of the assessment roll with the county treasurer, it may be amended by the board to correct errors,…
ARTICLE 2. Collection § 46930 · 1 section
- § 46930 The supplementary assessment shall be collected in the manner provided for the collection of original assessments, and the board may call the assessment as a…
ARTICLE 3. Additional Property or Work §§ 46950–46951 · 2 sections
- § 46950 The board may determine upon the acquisition of property or the construction of work not contemplated in the report and recommendation, with accompanying plans…
- § 46951 The same proceedings for the preparation and adoption or rejection of the report and recommendation as to the acquisition of additional property or…
CHAPTER 7. Supplementary Assessments for Maintenance §§ 47100–47185 · 21 sections
ARTICLE 1. Report and Hearing §§ 47100–47105 · 6 sections
- § 47100 “Supplementary assessment” as used in this chapter means an assessment, in addition to the original assessment, for the purpose of raising an additional sum…
- § 47101 Whenever after completion of the works of a district in whole or in part it becomes necessary in the opinion of its board to raise any sum for the operation of…
- § 47102 The board shall file with the secretary a copy of the report and the plans and specifications, and a notice of the filing of the report stating all the…
- § 47103 The hearings shall be public, and held at the ordinary place of business of the board.
- § 47104 At the hearing all protestants shall be permitted to appear in person or by attorney and present their objections to the report.
- § 47105 At the conclusion of the hearing, the board may either: (a) Adopt the report. (b) Modify the report. (c) Cause a new report to be made to be again set for…
ARTICLE 2. Levy §§ 47125–47130 · 6 sections
- § 47125 The supplementary assessment shall be apportioned among the respective tracts of land in the proportions which the total amounts assessed against the tracts by…
- § 47126 The order making the supplementary assessment shall be entered in the minutes of the board, shall state the total amount necessary to be raised, and shall fix…
- § 47127 Upon making the assessment order, the board shall prepare a supplementary assessment roll showing all the following: (a) A description of each tract assessed.…
- § 47128 Upon the completion of the supplementary assessment roll, the board shall file with the county treasurer of each county in which is situated land subject to…
- § 47129 The supplementary assessment is a lien upon each tract shown to be assessed by the copy of the assessment roll filed with the county treasurer for the amount…
- § 47130 At any time within 60 days from the filing of the copy of the assessment roll with the county treasurer, it may be amended by the board to correct errors…
ARTICLE 3. Collection §§ 47155–47157 · 3 sections
- § 47155 The supplementary assessment shall be collected in the manner provided in this division for the collection of original assessments and the board may call the…
- § 47156 The report of the commissioners allocating or spreading the original assessment levied for construction purposes and all assessment rolls for the original…
- § 47157 All provisions of this division with respect to the levy and collection of assessments shall, so far as appropriate, be applicable to supplementary assessments.
ARTICLE 4. Charges §§ 47180–47185 · 6 sections
- § 47180 For the purpose of the care, operation, management, or improvement of such portions of the project as are in use, including salaries of officers and employees,…
- § 47181 Whenever any tolls or charges for the use of the water or for other services rendered by the district provided for by this division have been fixed by the…
- § 47182 In case any tolls or charges remain unpaid for a period of 30 days after they become payable, they become delinquent and a penalty of 10 percent shall be added…
- § 47183 After any toll or charge becomes delinquent, the board may file in the office of the county recorder of the county in which is situated the land as to which…
- § 47184 The board may, at any time after any toll or charge provided for in this division has become delinquent, direct that proceedings be not taken to enforce the…
- § 47185 In the suit the district may recover the amount of the toll or charge, together with penalties and interest, and costs of suit.
CHAPTER 8. Assessments Upon Which Bonds Have Been Issued §§ 47300–47379 · 19 sections
ARTICLE 1. Lien and Additional Assessments §§ 47300–47305 · 6 sections
- § 47300 The lien of any unpaid assessment upon which bonds have been issued continues until all the bonds have been paid in full.
- § 47301 If for any reason any part of the principal or interest of the bonds remains unpaid after enforcement of the assessment as provided in this division, the board…
- § 47302 The additional or supplemental assessment shall be enforced and collected in the same manner as the original assessment.
- § 47303 Where bonds of the district have been authorized to be issued on the assessments, all unpaid assessments bear interest at the rate of 7 percent per year from…
- § 47304 The interest due at any time on unpaid assessments may be called without calling any installment of the assessment.
- § 47305 The word installment as used in this chapter shall be construed as applying to interest as well as to principal, as the case may be.
ARTICLE 2. Levy and Collection §§ 47325–47327 · 3 sections
- § 47325 At least 90 days before any interest date of the bonds, the treasurer of the district shall certify to the county treasurer of each affected county an estimate…
- § 47326 Each county treasurer shall cause to be published once a week for two successive weeks in the county of which he is county treasurer a notice substantially in…
- § 47327 If any part of the installment or any interest thereon remains unpaid at the expiration of 30 days from the date of the notice, it becomes delinquent, and 10…
ARTICLE 3. Sale of Property §§ 47350–47354 · 5 sections
- § 47350 When any installment has become delinquent, the county treasurer shall, within 10 days, publish a notice in the county once a week for two successive weeks…
- § 47351 At the time stated in the notice, the county treasurer shall sell each parcel of land described in the notice to the highest bidder, unless prior thereto he…
- § 47352 The sale shall be made for cash, except the treasurer may receive from any purchaser, at their face value in lieu cash, bonds of the district or their interest…
- § 47353 If no bid is made for any parcel at the sale equal to the amount of the installment delinquent thereon, with interest and penalty, the county treasurer shall…
- § 47354 The county treasurer shall execute to each purchaser, including himself as trustee, a certificate of sale, and shall record a duplicate in the county…
ARTICLE 4. Redemption §§ 47375–47379 · 5 sections
- § 47375 Any person interested in property sold pursuant to this chapter may redeem it at any time within three years after the date of sale by paying to the county…
- § 47376 If no redemption is made within three years, the county treasurer, upon demand and surrender of the certificate of purchase, shall execute to the purchaser,…
- § 47377 The deed shall convey the land to the grantee free and clear of all encumbrances, except state, county, and municipal taxes, assessments or taxes levied or…
- § 47378 No parcel sold and conveyed to the district shall thereafter be subject to sale by the county treasurer for delinquent installments.
- § 47379 Every deed by a county treasurer purporting to be executed under this chapter shall be prima facie evidence of the truth of the matters therein recited, and of…
CHAPTER 9. Amendatory Assessments §§ 47400–47401 · 2 sections
- § 47400 The board shall levy an amendatory assessment in the manner provided for original assessments in Chapter 2 of this part if the original assessment was one…
- § 47401 In case the assessment to be amended was not one made under Chapter 2 of this part, the board shall cause an amendatory assessment as to such land to be made…
CHAPTER 10. Assessment of Included Land §§ 47550–47552 · 3 sections
- § 47550 Upon the inclusion of any land within a district pursuant to Chapter 2 of Part 10 of this division an assessment shall be levied upon the land, the amount of…
- § 47551 The board shall appoint commissioners to make the assessment in the number and manner provided in Article 1 (commencing with Section 46150) of Chapter 2 of…
- § 47552 The assessment shall be made in the same manner and with the same incidents as an original assessment under Chapter 2 of this part, and all of the provisions…
CHAPTER 11. Deduction of Power Revenues From Assessments §§ 47700–47701 · 2 sections
- § 47700 Upon the call of any assessment, or portion thereof, as provided in this division the board shall ascertain the total net revenue which has been derived by the…
- § 47701 From the assessment called upon each tract of land which has been assessed for the costs of the properties comprising the portion of the project to be used for…
CHAPTER 12. Cancellation and Refund of Unnecessary Assessments §§ 47800–47810 · 10 sections
- § 47800 When a district has levied an assessment and it appears to the board that the assesssment or some part thereof, together with the interest thereon, will…
- § 47801 In the resolution of intention the board shall specify the portion of the assessment balance proposed to be canceled and appoint a time not less than three…
- § 47803 A copy of the resolution of intention shall be published once a week for three successive weeks before the time appointed by the board for the meeting in a…
- § 47804 Objections shall be written, verified, and filed with the secretary, and no objection shall be considered by the board or allowed in any other action or…
- § 47805 At the meeting the board shall hear any evidence offered in support of the written objections, after which the board may, by resolution, cancel all or a part…
- § 47806 When a resolution to cancel is adopted, a copy thereof, certified by the secretary, shall be attached to the assessment roll by the county treasurer of each…
- § 47807 When the resolution to cancel is attached to the assessment roll the secretary shall endorse upon the assessment roll after each tract assessed the amount of…
- § 47808 When a landowner, in a district in which the board has canceled any assessment balance or portion thereof, has paid all or a part of his share of the canceled…
- § 47809 The warrants shall be payable out of the fund of the district into which the proceeds of the assessment had been paid. The board shall not cancel so much of an…
- § 47810 No assessment balance or part thereof shall be canceled pursuant to this chapter if bonds based thereon and secured thereby have been issued and remain unpaid…
CHAPTER 13. Alternate Provisions for Collection and Enforcement of District Assessments by the County §§ 47900–47982 · 19 sections
ARTICLE 1. Collection of Assessments by the County §§ 47900–47912 · 13 sections
- § 47900 This chapter provides an alternative method for the collection and enforcement of district assessments.
- § 47901 The board may elect to avail itself of the assessor, auditor and tax collector of the county or counties in which the district is situated to collect…
- § 47902 The board shall declare its election by a resolution and shall file a certified copy of said resolution with the auditor, assessor, tax collector and treasurer…
- § 47903 An election pursuant to Section 47902 is effective with respect to all assessments designated by the board to be collected pursuant to the provisions of this…
- § 47904 On or before the 15th day of July, the board shall designate and determine by resolution the percentage of any assessment theretofore levied that shall be…
- § 47905 A certified copy of the resolution provided for in Section 47904 shall immediately be filed by the secretary of the district with the county treasurer and…
- § 47906 The county treasurer, upon receipt of the certified copy of the resolution, provided for by Sections 47904 and 47905, shall forthwith discontinue making…
- § 47907 The county auditor, on receipt of said affected assessment rolls from the county treasurer, shall compute the amount to be collected from each parcel of land…
- § 47908 Assessments called pursuant to this chapter shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, as…
- § 47909 Each county assessor, auditor, treasurer and tax collector shall file annually with the board of supervisors of his county, itemized statements showing the…
- § 47910 The board of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of their…
- § 47911 Whenever any real property situated in any district which availed itself of county collection of assessments under this chapter has been sold for taxes and has…
- § 47912 Notwithstanding the provisions of Sections 47902 and 47903, any district organized pursuant to this division, which organization was completed prior to the…
ARTICLE 2. Placing of Delinquent Assessments on County Tax Rolls § 47930 · 1 section
- § 47930 The board, by resolution, in lieu of enforcing collection of delinquent assessments pursuant to Chapter 5 (commencing with Section 46670) of this part, may…
ARTICLE 3. Enforcement of Delinquencies §§ 47960–47961 · 2 sections
- § 47960 The provisions of Chapter 5 (commencing with Section 46670) of this part with reference to the method of collection of assessments shall not be applicable to…
- § 47961 The enforcement of the collection of district assessments under this chapter may be had in the same manner and by the same means as provided by law for the…
ARTICLE 4. Collection of Tolls and Charges by the County §§ 47980–47982 · 3 sections
- § 47980 The district may elect to have the county collect such tolls and charges established pursuant to Section 43006 or 47180 as may be designated by the board. If…
- § 47981 The county auditor shall thereafter add to the tax bills for each assessee and assessee parcel as so certified, in addition to the other charges, such tolls…
- § 47982 The county tax collector and treasurer shall thereupon collect, receive and disperse to the district such tolls and charges as are collected with the regular…