CHAPTER 3. Collection

Chapter 3 added by Stats. 1951, Ch. 390.

§§ 36825–36833 · 15 sections

• § 36825 After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for…
• § 36826 Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county a…
• § 36827 Assessments shall be paid in lawful money of the United States.
• § 36828 The tax collector shall mark the date of payment in the assessment book opposite the name of the assessee.
• § 36829 The tax collector shall give a receipt to the person making payment specifying: (a) The land assessed. (b) The amount of the assessment. (c) The amount paid.
• § 36830 The tax collector shall pay the money received to the treasurer.
• § 36830.1 The tax collector may, in his discretion, accept negotiable paper in payment of any assessment or on a redemption.
• § 36830.2 As used herein, “negotiable paper” means bank checks and drafts and express and post office money orders payable on demand.
• § 36830.3 The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable paper…
• § 36830.4 If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be…
• § 36830.5 When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable…
• § 36830.6 If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly addressed with postage…
• § 36831 The 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…
• § 36832 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…
• § 36833 No order for a refund under Section 36832 shall be made except upon a claim both: (a) Verified by the person who paid the assessment, penalties, or costs, or…