CHAPTER 5. Collection of Original Assessments
Chapter 5 added by Stats. 1951, Ch. 391.
§§ 46670–46797 · 34 sections
ARTICLE 1. In General §§ 46670–46675 · 6 sections
- § 46670 At the end of 30 days, the county treasurer shall make return to the board of all assessments paid.
- § 46671 All unpaid assessments bear interest at the rate of 8 percent per year. Interest commences to run 30 days after the assessment list is filed with the county…
- § 46672 All unpaid assessments and accrued interest shall be collected by the county treasurers when and as called. The county treasurers shall hold the money…
- § 46673 Unless bonds have been authorized as provided in this division, all payments of assessments shall be made in such amounts or installments and at such times as…
- § 46674 Except as otherwise provided in Section 46675, in the event the cost of any unit is less than the funds collected therefor, the excess shall be held and used…
- § 46675 The board, pursuant to a resolution entered in its minutes, may distribute, among the landowners of the district, any funds in the treasury belonging to the…
ARTICLE 2. Notice of Time for Payment §§ 46695–46696 · 2 sections
- § 46695 Upon making any order fixing and calling an installment or amount, the secretary shall also enter in the minutes of the board, and certify to each county…
- § 46696 The notice shall be sent through the mail, addressed to each holder of title to land at the address shown on the county assessment roll, together with a…
ARTICLE 3. Penalty for Delinquency § 46710 · 1 section
- § 46710 If any installment remains unpaid at the expiration of 60 days from the date of the order, it becomes delinquent, together with the accrued interest thereon,…
ARTICLE 4. Notice of Sale of Property §§ 46730–46731 · 2 sections
- § 46730 Immediately after the installment has become delinquent, the county treasurer shall prepare and publish once a week for two consecutive weeks in each affected…
- § 46731 The notice shall contain all the following: (a) A description of the property assessed. (b) The name of the person to whom it is assessed or a statement that…
ARTICLE 5. Sale for Nonpayment §§ 46755–46761 · 8 sections
- § 46755 The date of the sale of assessed property shall not be less than 10 days after the date of the last publication of the notice of sale.
- § 46756 At the time stated in the notice, or such other time to which the sale may have been postponed, the county treasurer shall sell the property to the highest…
- § 46757 Out of the proceeds of sale, the county treasurer shall deposit the amount due on the property as shown in the notice in the proper fund of the district.
- § 46758 The county treasurer shall pay to the owner of the property any surplus remaining after the deposit to the credit of the district, after first deducting any…
- § 46759 Except where bonds have been issued upon an assessment, the board may direct the county treasurer to postpone the sale from time to time, for not less than 10…
- § 46759.5 Except where bonds have been issued upon an assessment, the board of directors may, by resolution filed with the county treasurer of the affected county on or…
- § 46760 Upon filing of a resolution pursuant to Section 46759.5 or if no bid is made for the property equal to the amount due thereon, the property shall be sold to…
- § 46761 A certificate of sale shall be executed by the county treasurer to the purchaser, and this certificate of sale shall be recorded in the office of the county…
ARTICLE 6. Redemption §§ 46785–46797 · 15 sections
- § 46785 Any person interested in property sold for nonpayment of assessments may redeem it at any time within three years after the date of the sale even though the…
- § 46786 The redemptioner shall pay to the county treasurer the amount for which the property was sold, interest on the sum at the rate of 9 percent per year from the…
- § 46788 If no redemption is made within three years from the date of sale, the purchaser or the district, if the property shall have been sold to the district, or the…
- § 46788.1 After receiving a demand for a deed pursuant to Section 46788, and not less than 45 days nor more than 60 days before delivery of a deed pursuant to that…
- § 46788.2 After the first publication of the notice required by Section 46788.1, and not less than 45 days nor more than 60 days before the date specified in that notice…
- § 46788.3 Upon first publication of the notice required by Section 46788.1, there shall be added to the amount to redeem as provided in Section 46786 the sum of the…
- § 46789 The effect of the deed shall be to convey the property free and clear of all liens and encumbrances except state, county, and municipal taxes, assessments or…
- § 46790 In any district having no outstanding bonds issued prior to September 15, 1935, any parcel of land heretofore deeded to the district by the county treasurer,…
- § 46791 The deed executed by the district shall convey the property free and clear of all liens and encumbrances, except as provided in this article for a deed by the…
- § 46792 The district may sell property deeded to it for nonpayment of assessments at any time at a public auction after notice given for the same period and in the…
- § 46793 The deed executed by the district shall convey the property free from all encumbrances except as provided in this article for a deed by the county treasurer to…
- § 46794 The district may also dispose of property acquired by it for nonpayment of assessments at a private sale, without any notice, when the district is in the…
- § 46795 In any case where a district in the process of dissolution has sold and transferred any of its property at such a private sale prior to August 14, 1931, for…
- § 46796 Any action or proceeding, based on the alleged invalidity or irregularity of a deed executed by the county treasurer to the district or based on the alleged…
- § 46797 An action or proceeding based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option executed by a district in connection…