ARTICLE 1. Date and Penalties for Delinquency

Article 1 added by Stats. 1943, Ch. 372.

§§ 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.