CHAPTER 4. Collection [25925. - 26003.]

Chapter 4 added by Stats. 1943, Ch. 372.

§§ 25925–26003 · 29 sections

1. 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…
2. 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   • § 25953 The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.
3. 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.
4. 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…