ARTICLE 1. Collection of Assessments by the County
Article 1 added by Stats. 1963, Ch. 905.
§§ 47900–47912 · 13 sections
- § 47900 This chapter provides an alternative method for the collection and enforcement of district assessments.
- § 47901 The board may elect to avail itself of the assessor, auditor and tax collector of the county or counties in which the district is situated to collect…
- § 47902 The board shall declare its election by a resolution and shall file a certified copy of said resolution with the auditor, assessor, tax collector and treasurer…
- § 47903 An election pursuant to Section 47902 is effective with respect to all assessments designated by the board to be collected pursuant to the provisions of this…
- § 47904 On or before the 15th day of July, the board shall designate and determine by resolution the percentage of any assessment theretofore levied that shall be…
- § 47905 A certified copy of the resolution provided for in Section 47904 shall immediately be filed by the secretary of the district with the county treasurer and…
- § 47906 The county treasurer, upon receipt of the certified copy of the resolution, provided for by Sections 47904 and 47905, shall forthwith discontinue making…
- § 47907 The county auditor, on receipt of said affected assessment rolls from the county treasurer, shall compute the amount to be collected from each parcel of land…
- § 47908 Assessments called pursuant to this chapter shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, as…
- § 47909 Each county assessor, auditor, treasurer and tax collector shall file annually with the board of supervisors of his county, itemized statements showing the…
- § 47910 The board of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of their…
- § 47911 Whenever any real property situated in any district which availed itself of county collection of assessments under this chapter has been sold for taxes and has…
- § 47912 Notwithstanding the provisions of Sections 47902 and 47903, any district organized pursuant to this division, which organization was completed prior to the…