CHAPTER 3. Assessment Rate [25800. - 25835.]
Chapter 3 added by Stats. 1943, Ch. 372.
§§ 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…