CHAPTER 7. Assessment and Collection by County [26500. - 26553.]
Chapter 7 added by Stats. 1943, Ch. 372.
§§ 26500–26553 · 14 sections
ARTICLE 1. Assessment and Levy by County §§ 26500–26504 · 5 sections
- § 26500 If a board neglects or refuses in any year to impose assessments pursuant to this part, the board of supervisors of the office county shall, as provided in…
- § 26501 The applicable part of the equalized county assessment rolls of the affected counties shall be the basis of assessment for the district when its assessments…
- § 26502 If any land subject to assessment for the purposes of the district does not appear upon a county assessment roll used as the basis of assessment for the…
- § 26503 The board of supervisors shall meet and equalize each assessment made pursuant to this article with the assessment of other land in the district. The same…
- § 26504 All expenses incurred in levying the assessment shall be borne by the district concerned. Unless the expenses are paid within 60 days from the time when a…
ARTICLE 2. Collection by County §§ 26525–26529 · 5 sections
- § 26525 In case of the neglect or refusal of the collector of any district to perform the duties imposed upon him, the tax collector of the office county shall perform…
- § 26526 When any county tax collector collects any assessments for any district, he shall pay the proceeds to the county treasurer of the office county.
- § 26527 As to money collected by the county tax collector and paid to the county treasurer, the county treasurer shall perform the duties ordinarily imposed on the…
- § 26528 The county treasurer shall place the money of the district in a special fund to the credit of the district and shall disburse it to the proper persons for the…
- § 26529 The county treasurer shall not pay any part of the money to the treasurer of the district until the county treasurer is satisfied that all of the valid…
ARTICLE 3. Supervision by District Attorney and Attorney General §§ 26550–26553 · 4 sections
- § 26550 The district attorney of each office county shall ascertain each year whether the duties relating to the levying and collection of assessments in districts…
- § 26551 Unless the board of supervisors or county official proceeds to perform the duties he has been notified to perform within 30 days after the receipt of notice,…
- § 26552 The district attorney shall give notice to other officials and take any action necessary to secure the performance in their proper sequence of subsequent…
- § 26553 For the enforcement of the levying and collection of any assessment required to be levied and collected for the payment of any debt incurred, when complaint is…