CHAPTER 8. Alternative Procedure for Assessment and Collection by County
Chapter 8 added by Stats. 1957, Ch. 1938.
§§ 26600–26658 · 27 sections
ARTICLE 1. General Provisions §§ 26600–26606 · 10 sections
- § 26600 The procedure provided by this chapter shall be optional with any district electing as herein provided to proceed hereinunder and shall be an alternate…
- § 26601 At its option, the board of directors of a district may adopt a resolution declaring its intention to dispense with either the office of assessor or both the…
- § 26601.1 (a) At its option, the board of directors of the Madera Irrigation District may adopt a resolution declaring its intention to dispense with either the office…
- § 26602 Certified copies of such resolution shall be served on the clerk of the board of supervisors and on the auditor, assessor and collector of the county or…
- § 26603 Within 30 days of the receipt of such resolution, the board of supervisors shall adopt a resolution advising the district of the charges to be made for the…
- § 26604 The acceptance of the county’s terms by the district as evidenced by the board’s resolution shall constitute a contract between the county and the district…
- § 26604.5 The district shall comply with the provisions of Chapter 8 (commencing with Section 54900) of Part 1, Division 2, Title 5 of the Government Code. The statement…
- § 26604.6 The board of supervisors may require in the contract that upon the effective date of the contract, the district officers shall continue to perform all the…
- § 26605 Upon termination of the contract, the board of directors of the district shall appoint an assessor, or both an assessor and collector, who shall serve until…
- § 26606 After termination of the contract, the county officers shall continue with the collection of district assessments on the county rolls and with the redemption…
ARTICLE 2. Assessment and Equalization §§ 26625–26631 · 8 sections
- § 26625 The applicable part of the county assessment rolls as made by the county assessor and equalized or corrected by the board of supervisors or the State Board of…
- § 26625.1 If in the Madera Irrigation District, the county assessment roll reflects assessed value based on the California Land Conservation Act of 1965 (Williamson…
- § 26626 On or before the first Monday of March of each year, the board of directors of the district shall cause to be filed with the county auditor a description of…
- § 26627 Annually, on or before the third Monday in August, the county auditor shall transmit to the directors of the district a written statement showing separately…
- § 26628 Where the district has not elected to transfer the duties of collector to the county tax collector, the county assessor shall furnish the district a duplicate…
- § 26629 Within 15 days after receipt of the statement of values and duplicate rolls, the district’s board of directors shall levy an annual assessment upon the land…
- § 26630 Where the district has not elected to transfer the duties of collector to the county tax collector, the secretary shall compute and enter in a separate column…
- § 26631 Upon receiving the roll from the secretary, the collector shall proceed with the collection of the assessment in accordance with the provisions of Chapters 4,…
ARTICLE 3. Collection §§ 26650–26658 · 9 sections
- § 26650 Where the district has elected to transfer the duties of collector to the county tax collector, the delivery of duplicate assessment rolls shall not be…
- § 26651 Annually before September 1st, the district’s directors shall levy an annual assessment upon the lands within the district for all district purposes in the…
- § 26652 The county auditor shall compute and enter in the assessment book the district assessment on all lands assessed as being in the district using the rates fixed…
- § 26653 The assessment so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after…
- § 26654 The compensation paid to the county for assessing or collecting assessments for a district shall be that fixed by agreement between the board of supervisors…
- § 26655 Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the…
- § 26656 Lands sold for delinquent district assessments may be redeemed within five years from date of sale in the same manner as the redemption of property after sale…
- § 26657 The county auditor shall apportion to the district the money paid for redemption in the manner provided by Division 1, Part 8, Chapter 1(c) of the Revenue and…
- § 26658 Lands sold to the district remaining unredeemed after five years have elapsed from the date of their sale for delinquent district assessments shall be deeded…