PART 7. ASSESSMENTS [51200. - 51894.]
Part 7 added by Stats. 1951, Ch. 336.
§§ 51200–51894 · 257 sections
CHAPTER 1. Miscellaneous Provisions §§ 51200–51207 · 8 sections
- § 51200 The assessments levied by a district shall include all lands and rights of way within the district, owned by the State or by any city, county, public…
- § 51201 The assessments upon those lands or rights of way shall be levied in proportion to the benefits in the same manner as assessments are levied upon other lands…
- § 51202 The governing body of the State, city, county, public corporation, or any utility district formed under the laws of this State owning land or rights of way on…
- § 51203 No land or rights of way owned by the State, or any city, county, public corporation, or any utility district formed under the laws of the State shall be sold…
- § 51204 A district may take the procedure prescribed by Chapter 2, Title 1, Part 3 of the Code of Civil Procedure to compel the payment of any assessment lawfully…
- § 51205 When any parcel appearing on an assessment list is deeded in whole, the board may, by a minute order, cause to be made such changes in the assessment list as…
- § 51206 (a) Prior to the levy of any installment upon an original or additional assessment, or the levy of an operation and maintenance assessment, in one or more…
- § 51207 Any costs associated with notices, public hearings, or filing charges with the board required pursuant to this division shall be recovered through charges,…
CHAPTER 2. Levy of Assessments §§ 51230–51485 · 97 sections
ARTICLE 1. Original Assessments §§ 51230–51260 · 31 sections
- § 51230 When a plan of reclamation has been adopted by a district located entirely outside the boundaries of the Sacramento and San Joaquin Drainage District the board…
- § 51231 The assessment commissioners shall view and assess upon the district land the sum estimated to be the cost of the reclamation plan, and shall apportion the sum…
- § 51232 The assessment shall be collected and paid into the county treasury in the manner provided in Chapter 3 of this part.
- § 51233 Money collected on assessments levied pursuant to Section 51231 shall be paid out for reclamation works upon the warrants of the board of trustees, approved by…
- § 51234 When any part of the district is located within the Sacramento and San Joaquin Drainage District, and the reclamation board has approved the reclamation plan,…
- § 51235 Upon receipt of the petition from the board, the board of supervisors shall appoint assessment commissioners within 60 days, who shall qualify in the manner…
- § 51236 The assessment commissioners shall assess the estimated cost of the reclamation plan upon the district land in the manner provided in Section 51231.
- § 51237 The sums assessed shall be collected in the manner provided in Chapter 3 of this part and paid into the county treasury to the credit of the district.
- § 51238 The money collected on assessments levied pursuant to Section 51236 shall be paid out for the reclamation works upon the warrants of the trustees, or, if bonds…
- § 51239 The assessment commissioners appointed pursuant to Sections 51230 and 51235 shall make a list of the charges assessed against each parcel, containing: (a) A…
- § 51240 If the list of charges contains any error in the description of the land or the name of the owner, or if any land which should be assessed is omitted from the…
- § 51241 No error in the list of charges assessed shall render the assessment of a parcel invalid.
- § 51242 The list of charges assessed, when completed, shall be filed with the clerk of the board of supervisors.
- § 51243 Upon receipt of the list of charges, the board of supervisors shall appoint a time when it will meet for the purpose of hearing any objections to the…
- § 51244 Notice of the hearing shall be given by publication once a week for two successive weeks in some newspaper of general circulation published in the principal…
- § 51245 Any time before the hearing, any person interested in land upon which any charge has been assessed may file a written objection to the assessment, which shall…
- § 51246 No objection shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless it is made in writing to the board of…
- § 51247 At the hearing the board of supervisors shall hear any evidence offered in support of written objections and may modify or amend the assessment, or make a…
- § 51248 If the amount of any assessment in the list is changed, the board of supervisors shall set a day for hearing objections to the assessment as changed, and shall…
- § 51249 At the hearing on the changes in the assessment an objection in writing may be made by any person interested, and the board of supervisors shall proceed to…
- § 51250 If the amount of any assessment is again changed the board of supervisors shall proceed as before to give notice and to hear objections to the changes, and…
- § 51251 The board of supervisors shall then make an order approving the assessment, and shall endorse the order upon the assessment list.
- § 51252 The endorsement shall be signed by the chairman of the board of supervisors and attested by the clerk thereof.
- § 51253 The decision of the board of supervisors in approving the assessment list is final, and thereafter the endorsed assessment list is conclusive evidence that the…
- § 51254 The assessment list shall be prepared in duplicate, and one original shall be retained in the office of the district, and the second original shall be filed…
- § 51255 If the district is situated in more than one county, a copy of the assessment list certified by the county treasurer, shall be filed with the treasurer of each…
- § 51256 When the second original assessment list is filed as provided in Section 51254, the charges assessed thereby upon parcels constitute a lien thereon, and the…
- § 51257 The lien of an unpaid assessment upon which bonds have been issued continues until the bonds, and any refunding bonds which have been issued, are paid in full,…
- § 51258 No subsequent act or conduct of the board shall invalidate an assessment after it becomes a lien, and the board may be compelled by mandate, or other proper…
- § 51259 At any time within 30 days after the assessment list is filed with the county treasurer, any person aggrieved by the decision of the board of supervisors in…
- § 51260 If the action is not commenced within 30 days, no action or defense shall thereafter be maintained attacking the legality of the assessment.
ARTICLE 2. Additional Assessments §§ 51300–51302 · 4 sections
- § 51300 If the original assessment is insufficient to provide for the complete reclamation of district lands, or if further assessments are required to provide for the…
- § 51301 If any part of the principal or interest of bonds or refunding bonds is unpaid after enforcement of the assessment securing such bonds, the board of…
- § 51301.5 Whenever the board shall call for redemption any bonds which by their terms are subject to call and redemption at the option of the district at a premium,…
- § 51302 An assessment levied pursuant to this article shall be levied and collected in the same manner as the original assessment.
ARTICLE 3. Operation and Maintenance Assessments §§ 51320–51349 · 35 sections
- § 51320 When the work contemplated by the original or any supplemental reclamation plan is completed, the board may so report to the board of supervisors, and petition…
- § 51321 The report and petition shall state that the work contemplated by the original or supplemental reclamation plan is completed, and that hereafter the district…
- § 51322 Upon receipt of the report and petition the board of supervisors shall appoint three valuation assessment commissioners who shall qualify in the manner…
- § 51323 The commissioners shall view and fix upon the district land an assessment valuation per acre for each parcel which is in proportion to the benefits to be…
- § 51324 The commissioners shall prepare an operation and maintenance assessment roll in duplicate containing the following information in separate columns: (a) A…
- § 51324.5 In preparation of the operation and maintenance assessment roll, the commissioners may, as one of the means of determining the assessment valuation per acre of…
- § 51325 No error in the name of the owner or supposed owner of any parcel assessed, and no error in any other particular, shall render the assessment thereof invalid.
- § 51326 The assessment valuations shall be used as a basis for levying assessments against the parcels described in the operation and maintenance assessment roll for…
- § 51327 The operation and maintenance assessment roll shall be filed in the office of the clerk of the board of supervisors in the same manner as a report made under…
- § 51328 Operation and maintenance assessment rolls adopted by any district prior to September 19, 1939, may be used for any or all of the purposes provided for in this…
- § 51329 Upon receipt of the operation and maintenance assessment roll the board of supervisors shall appoint a time when it will meet for the purpose of hearing…
- § 51330 No objection to the assessment valuations shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless the objection…
- § 51331 Notice of the hearing shall be given in the same manner and for the same time as the notice of the hearing of objections to an original assessment.
- § 51332 At the hearing, the board of supervisors shall hear any evidence offered in support of the written objections and may modify or amend the assessment valuations.
- § 51332.1 The board of supervisors shall then make an order approving the assessment valuation or any modification thereof and shall endorse the order on the assessment…
- § 51332.2 The decision of the board of supervisors in approving the assessment roll is final, and thereafter the endorsed assessment roll is conclusive evidence that the…
- § 51333 Within 30 days after an operation and maintenance assessment roll is approved by the board of supervisors, any person aggrieved by the decision may commence an…
- § 51334 If the action is not commenced within 30 days after approval of the operation and maintenance assessment roll, no action or defense shall thereafter be…
- § 51335 When the board determines that it is necessary to raise any sum for a purpose specified in Section 51326 it shall, by order entered in its minutes, state the…
- § 51335.5 In the event the assessment for any parcel of land separately assessed, based upon the rate fixed pursuant to Section 51335, is less than twenty-five dollars…
- § 51336 Incidental expenses, as used in this article and in Section 52560 include, among other things, the difference in amount between the par value of refunding…
- § 51337 In lieu of completing the operation and maintenance assessment roll, the board may, following each levy of assessment, cause a supplement to be prepared and…
- § 51338 The board, by order entered upon its minutes and endorsed on or made a part of the operation and maintenance assessment roll or supplement, may direct that the…
- § 51339 If the board orders payment of the total assessment inserted in column (g) in installments over a period of years, the due date and the amount of each…
- § 51340 When the operation and maintenance assessment roll or supplement has been completed by inserting the rate and assessment in columns (f) and (g), and an order…
- § 51341 An assessment levy is a lien upon the parcels against which it is levied from the date the completed operation and maintenance assessment roll or supplement is…
- § 51342 The rate of interest on unpaid operation and maintenance assessments is 11/2 percent per month commencing from the date of delinquency unless the board, by…
- § 51343 Additional operation and maintenance assessment levies may be made by the board, as required, so long as the operation and maintenance assessment roll remains…
- § 51344 The operation and maintenance assessment roll shall be returned to and held by the board except during such periods as it is filed in the office of the county…
- § 51345 The operation and maintenance assessment roll referred to in Sections 51337 to 51344, inclusive, shall be the original operation and maintenance assessment…
- § 51346 The operation and maintenance assessment roll shall be used for the purposes specified in Section 51326 until the board, or landowners representing at least 15…
- § 51346.5 If the valuation assessment commissioners have utilized land use categories as a basis for the assessment valuation pursuant to Section 51324.5, the board may,…
- § 51347 Valuation assessment commissioners appointed to prepare a new operation and maintenance assessment roll shall have the same qualifications and take the same…
- § 51348 The new operation and maintenance assessment roll when prepared by the valuation assessment commissioners shall be filed with the clerk of the board of…
- § 51349 No bonds shall be issued nor funds for the payment of the principal or interest of any bonded indebtedness of the district raised on the basis of operation and…
ARTICLE 5. Subsequent Assessments and Reassessments §§ 51380–51383 · 4 sections
- § 51380 When an assessment levied for reclamation purposes is adjudged invalid by a court of competent jurisdiction, or is adjudged invalid as to any parcel, or any…
- § 51381 In the new assessment or subsequent reassessment each parcel shall be charged with that proportion of the former assessment which the benefits derived by the…
- § 51382 A new assessment or subsequent reassessment shall be made by assessment commissioners appointed by the board of supervisors as provided in Section 51230, and…
- § 51383 When an assessment levied for reclamation purposes upon district lands is adjudged invalid as a whole or as to any parcel upon which it was levied, and any…
ARTICLE 6. Supplemental Assessments §§ 51400–51409 · 10 sections
- § 51400 When the board has authorized the sale of refunding bonds at less than par value and has determined that it is necessary or advisable that an amount be made…
- § 51401 If the board determines that it is for the best interest of the district that the supplemental assessment be levied, it shall prepare and certify an assessment…
- § 51402 The amount of the supplemental assessment shall not exceed 10 percent of the principal of the refunding bonds to be sold, plus the amount to be raised by the…
- § 51403 The amount of the supplemental assessment shall be levied only upon the parcels upon which an assessment is then outstanding for payment of the bonds to be…
- § 51404 The provisions of Article 1 of this chapter relating to the filing of assessment lists, hearings thereon and approval thereof, and actions to correct, modify,…
- § 51405 When a supplemental assessment has been levied, approved, and filed, it shall be called for immediate payment and shall become delinquent by declaration made…
- § 51406 At least 30 days shall elapse between the date of call and the date of delinquency.
- § 51407 The supplemental assessment shall not bear interest and shall be payable only in lawful money of the United States.
- § 51408 Notice of the supplemental assessment and of the call thereon shall be served upon each owner of land in the district in the manner prescribed in Section 51519.
- § 51409 Upon delinquency a penalty of 10 percent shall be added.
ARTICLE 7. Calling Bonded Assessments §§ 51420–51425 · 6 sections
- § 51420 At least 90 days before the interest date of bonds or refunding bonds, the county treasurer shall estimate the amount necessary to pay interest and principal…
- § 51421 The county treasurer shall thereupon cause to be published once a week for two weeks in a newspaper of general circulation published in each county in which…
- § 51422 If no newspaper is published in any county in which the district is situated, the publication shall be made in a newspaper published in an adjoining county.
- § 51423 The county treasurer shall credit to the bond fund of the district all money collected by him, by sale or otherwise, upon assessments against which bonds have…
- § 51424 No action contesting the validity of any call of an installment of an assessment pursuant to this article may be commenced, unless commenced within six months…
- § 51425 No action to contest the validity of any credit on, or payment of, any portion of an assessment called pursuant to this article may be commenced unless…
ARTICLE 8. Assessments for Water Charges §§ 51440–51441 · 2 sections
- § 51440 When the district has obtained an irrigation system pursuant to Section 50910, and the charges for furnishing water and making water available have been fixed…
- § 51441 Water charges, included as a part of an operation and maintenance assessment, when collected shall be deposited in the irrigation fund.
ARTICLE 9. Warrant Assessments §§ 51460–51463 · 4 sections
- § 51460 If there are unpaid matured warrants, other than warrants payable from operation and maintenance assessment levies, on January 1st in any year, the board shall…
- § 51461 When, on the first day of January in any year there are outstanding unpaid matured warrants of the district, other than warrants payable from operation and…
- § 51462 The board shall call and collect the assessment in the manner provided in this part in the amount necessary to pay the warrants.
- § 51463 Nothing in this article shall prevent the board from making other arrangements with holders of district warrants.
ARTICLE 11. Assessments for Formation Expenses § 51485 · 1 section
- § 51485 The district may levy an assessment to pay the expenses of its formation, or to pay any warrants issued therefor in an amount not exceeding 2 percent of the…
CHAPTER 3. Payment and Collection §§ 51500–51570 · 30 sections
ARTICLE 1. General Provisions §§ 51500–51503 · 4 sections
- § 51500 The interest due on any unpaid unbonded assessment, or any part or installment thereof, may be called by the board without calling any installment of the…
- § 51501 All interest paid on any unbonded assessment shall be deposited with the county treasurer in the “warrant interest fund” and be used only for the payment of…
- § 51502 At least 90 days before any installment of interest is due on any time warrants the board shall estimate the amount necessary to pay the interest, after…
- § 51503 All provisions of this division relative to the making of calls on any unbonded assessment, or installment thereof, and the sale of property for nonpayment…
ARTICLE 2. Original and Additional Assessments §§ 51510–51522 · 13 sections
- § 51510 For 30 days after the filing of the second original assessment list in the office of the county treasurer pursuant to Section 51254 the assessment shall not…
- § 51511 Unpaid assessments on which bonds have been issued shall bear interest at the rate of 11/2 percent per month from the date of the bonds originally issued…
- § 51512 If a district is situated partly in different counties the assessment shall be paid into the treasury of the county in which the particular parcel is situated.
- § 51513 When the district is situated in more than one county the county treasurers of each county wherein any of the lands assessed are situated shall report to the…
- § 51514 After the period of 30 days, all unpaid original assessments shall bear interest at the rate of 11/2 percent per month unless the board, by resolution, adopts…
- § 51515 Assessments unpaid after 30 days and accrued interest thereon shall be collected by and paid to the county treasurer of the county wherein the parcel is…
- § 51516 The board shall require that an agent give a bond in the amount it considers sufficient for the faithful performance of his duties.
- § 51517 All payments on unpaid original assessments shall be made in separate installments, of such amounts, and at such times as the board, by order entered in its…
- § 51518 Upon making the order the secretary shall enter in the minutes of the board a notice in substantially the following form: (Name of reclamation district,…
- § 51519 The notice shall be personally served upon each owner of land in the district, or in lieu of personal service, shall be mailed to the owner at his place of…
- § 51520 The county treasurer of each county wherein any of the lands assessed are situated, shall, immediately following the expiration of the period of 60 days from…
- § 51521 (a) Any installment of an assessment for which no bond or time warrant has been issued, which is unpaid after 60 days from the date of the order, is delinquent…
- § 51522 All money, including interest and penalties, derived by sale or otherwise, from original and additional assessments shall be placed by the county treasurer of…
ARTICLE 3. Operation and Maintenance Assessments §§ 51540–51547 · 8 sections
- § 51540 When the board has ordered an operation and maintenance assessment levy and has fixed the installments the secretary shall enter in the minutes of the board a…
- § 51541 The notice shall be published, mailed, or personally served upon each landowner in the manner provided in Section 51519.
- § 51542 When the operation and maintenance assessment levy is to be paid in more than one installment the secretary shall give notice for 60 days immediately preceding…
- § 51543 Except as otherwise specifically provided, unpaid assessments for operation and maintenance levied pursuant to this article shall be collected in the manner…
- § 51544 The principal and interest of any operation and maintenance assessment levy may be paid in lawful money of the United States or approved warrants of the…
- § 51545 The money collected on operation and maintenance assessments shall be placed by the county treasurer to the credit of the district in a separate fund…
- § 51546 The maintenance fund, except as provided in Section 51547, shall be disbursed only upon warrants of the board drawn in payment of the cost or expense of…
- § 51547 When time warrants have been issued in anticipation of an operation and maintenance assessment levy, money collected upon that levy shall be used only for the…
ARTICLE 4. Installments Called to Pay Bonds §§ 51560–51563 · 4 sections
- § 51560 The installment of an assessment called to pay principal or interest on bonds pursuant to Section 51420 may be paid in cash or in bonds of the district, or…
- § 51561 Bonds and interest coupons received in payment for the assessment shall be accepted at face value.
- § 51562 Any bond or coupon received in payment for such an installment shall be canceled forthwith by the county treasurer and filed in his office.
- § 51563 Any part of the installment or any interest thereon which is unpaid at the expiration of 30 days from the date of the notice calling the installment, is…
ARTICLE 5. Removal of Lien § 51570 · 1 section
- § 51570 Any landowner who desires to lessen or remove the lien upon his land of any assessment on which bonds have been issued may deliver to the county treasurer for…
CHAPTER 4. Delinquency Sales §§ 51600–51656 · 45 sections
ARTICLE 1. Delinquency Sales on Unbonded Assessments §§ 51600–51618 · 20 sections
- § 51600 (a) After any installment of an unpaid assessment on which bonds have not been issued has become delinquent, the county treasurer may, only upon the request of…
- § 51601 The notice shall contain the following: (a) A description of the parcels assessed, as described in the assessment list or operation and maintenance assessment…
- § 51602 The date of the sale shall be not less than 10 days after the date of the last publication of the notice.
- § 51603 The county treasurer may postpone the sale for not less than 10 nor more than 30 days at any one time by a written notice posted at the place of sale.
- § 51604 If, for any reason, a parcel upon which an assessment or any installment thereof is delinquent in whole or in part is not sold at the time or place specified…
- § 51605 At the time of the sale, the county treasurer shall sell the parcel to himself or herself and his or her successors in office, as trustee for the district, for…
- § 51606 If more than one installment of an assessment or more than one assessment on the same parcel is delinquent at the time of the sale, the county treasurer may…
- § 51607 The owner of any parcel offered for sale to pay a delinquent assessment or installment thereof may designate in writing to the county treasurer prior to the…
- § 51608 If the owner fails to designate the portion of the parcel he or she wishes sold for a delinquent assessment, the county treasurer may sell the whole or the…
- § 51611 A certificate of sale shall be executed by the county treasurer to the county treasurer, as trustee for the district, and the certificate of sale shall be…
- § 51612 The certificate of sale is prima facie evidence that: (a) The parcel was assessed and the assessment duly apportioned as required by law. (b) The assessment…
- § 51612.5 The county treasurer, at least 60 days prior to the expiration of the redemption period, shall give notice by registered mail of the fact of sale, the purchase…
- § 51613 Any person interested in the parcel may redeem it at any time within one year after the sale by paying to the county treasurer the amount for which it was…
- § 51614 When the parcel is redeemed a certificate of redemption shall be issued by the county treasurer to the redemptioner, and the certificate shall be recorded in…
- § 51615 If no redemption is made within one year, the district is entitled to a deed executed by the county treasurer. The district shall reimburse the county…
- § 51616 The deed shall convey the parcel free of all liens and encumbrances excepting any prior or subsequent district assessment.
- § 51616.1 Each installment of an assessment remaining unpaid at the time of the delinquency sale may be called and collected in the manner provided in this part, except…
- § 51616.2 If a call on an assessment on any parcel sold to the county treasurer as trustee for the district becomes delinquent during the redemption period, the parcel…
- § 51617 No sale, certificate of sale, or deed made for a valid delinquent assessment shall be adjudged invalid, unless the amount of the delinquent assessment,…
- § 51618 If, prior to the redemption, the parcel has been sold at a delinquency sale, the money paid by the county treasurer at the sale shall be refunded to him or her…
ARTICLE 2. Delinquency Sales on Bonded Assessments §§ 51630–51654 · 24 sections
- § 51630 When any installment of an assessment called to pay principal and interest on bonds is delinquent, the county treasurer shall publish once a week for two weeks…
- § 51631 If no newspaper of general circulation is published in the county where the delinquent land is situated, publication shall be made in a newspaper published in…
- § 51632 The notice shall contain: (a) A description of each parcel on which the installment is delinquent, as the description appears on the assessment list or by…
- § 51633 If the notice is published in more than one county, each respective notice need include only the matters and things provided in Section 51632 in reference to…
- § 51634 The date of the sale shall not be less than 30 nor more than 60 days from the date of delinquency.
- § 51635 The county treasurer may continue the sale from day to day by written notice posted at the place of sale to a day not later than the due date of bond principal…
- § 51636 The county treasurer shall sell each parcel described in the notice to the highest bidder at the time stated in the notice, or at the time to which the sale is…
- § 51637 The county treasurer shall not accept any bid for any parcel less than the aggregate sum then due on the installment thereon, with penalty.
- § 51638 Payment for parcels purchased at the sale shall be made in cash or in bonds or interest coupons of the district issued on the assessment and then matured or to…
- § 51639 Bonds or interest coupons tendered in payment for a parcel purchased at a delinquency sale, or the redemption of such a parcel, pursuant to this article shall…
- § 51640 Any bond or coupon received in payment for a parcel purchased at the delinquency sale shall be canceled forthwith by the county treasurer and filed in his…
- § 51641 If the entire amount of a bond or coupon tendered in payment for a parcel at the delinquency sale is not required to complete payment of the purchase money,…
- § 51642 If no bid is made for a parcel equal to the amount of the installment delinquent thereon with penalty, the county treasurer shall sell the parcel to himself,…
- § 51643 Except as otherwise provided in Section 51644 all money derived from sale of land for delinquent installments of assessments on which bonds have been issued,…
- § 51644 After crediting the amount due on the parcel, as shown in the notice of sale, to the bond fund, the county treasurer shall pay to the owner of the parcel any…
- § 51645 The county treasurer shall execute to each purchaser, including himself, a certificate of sale, a duplicate of which shall be recorded in the county recorder’s…
- § 51646 Any person interested in the parcel may redeem it within one year after the date of sale, by paying to the county treasurer for the purchaser a sum equal to…
- § 51647 If no redemption is made within one year, the treasurer, upon demand and surrender of the certificate of sale, shall execute to the purchaser, his heirs or…
- § 51648 The deed shall be prima facie evidence of the truth of the matters therein recited, and of ownership by the grantee of the lands therein described.
- § 51649 Each installment of an assessment remaining unpaid at the time of the delinquent sale may be called and collected in the manner provided in this part, except…
- § 51650 If a call of an assessment on any parcel sold to the county treasurer as trustee for the district becomes delinquent during the redemption period the parcel…
- § 51652 When the parcel is redeemed a certificate of redemption shall be issued by the county treasurer to the redemptioner, and the certificate shall be recorded in…
- § 51653 If, prior to the redemption, the parcel has been sold at a delinquency sale, the money paid by the purchaser at such sale shall be refunded to him upon…
- § 51654 No sale, certificate of sale, or deed made for a valid delinquent assessment shall be adjudged invalid, unless the amount of the delinquent assessment,…
ARTICLE 3. General § 51656 · 1 section
- § 51656 If a call of an assessment on any parcel sold and conveyed to the county treasurer as trustee for the district pursuant to the provisions of this chapter,…
CHAPTER 5. Unredeemed Property §§ 51660–51757 · 51 sections
ARTICLE 1. Sale After Expiration of Redemption Period §§ 51660–51667 · 8 sections
- § 51660 Any parcel purchased by a county treasurer at delinquency sale, as trustee for the district, may, after approval of the board, be sold and conveyed by him at…
- § 51661 When the parcel has been purchased for delinquency of a bonded assessment, payment may be made in cash or in matured bonds and coupons issued on the…
- § 51662 The county treasurer shall convey parcels purchased by him at a sale for the delinquency of an unbonded assessment, free of all liens and encumbrances except…
- § 51663 The county treasurer shall convey parcels purchased by him at a sale for the delinquency of a bonded assessment, free of encumbrance except the unpaid balance…
- § 51664 After the lapse of one year from the expiration of the redemption period the county treasurer may sell the parcel pursuant to Article 2 of this chapter in lieu…
- § 51665 The proceeds of sale of parcels acquired by the county treasurer at delinquency sale for bonded assessments, as trustee for the district, shall be deposited in…
- § 51666 The proceeds of the sale of parcels acquired by the county treasurer as trustee for the district at a delinquency sale for unbonded original and additional…
- § 51667 The proceeds of a sale of parcels acquired by the county treasurer as trustee for the district at a delinquency sale for operation and maintenance assessments…
ARTICLE 2. Sale After One Year After Expiration of Redemption Period §§ 51680–51699 · 21 sections
- § 51680 After one year from the expiration of the period of redemption of any parcel sold to the county treasurer at a delinquency sale as trustee for the district,…
- § 51681 Parcels purchased at delinquent sale by the county treasurer as trustee for the district shall be offered for sale within three years from the expiration of…
- § 51682 Notice describing the parcel to be sold and stating the time and place of the sale shall be published once a week for two successive weeks in some newspaper…
- § 51683 It shall be sufficient to describe the parcel to be sold in the notice by reference number as set forth in the assessment lists to which reference is made, by…
- § 51684 One or more parcels may be included in the same notice and sold severally at the time and place set forth in the notice.
- § 51685 Prior to the sale of any parcel, the county treasurer shall cause its fair market value to be ascertained by an appraisal made by a board of appraisement.
- § 51685.5 If the total amount of land to be sold at any one sale consists of no more than 50 acres, the board of trustees shall act as the board of appraisement and in…
- § 51686 If the total amount of land to be sold at any one sale consists of more than 50 acres, the board of appraisement shall consist of: (a) One member who is an…
- § 51687 If no such banking corporation or national banking association has a place of business in the county in which the parcel or portion thereof is situated, one…
- § 51688 When all of the members of the board of appraisement cannot agree as to the fair market value of the parcel, the determination of value shall be made in the…
- § 51689 Each appraisal shall be verified by the members of the board of appraisement.
- § 51690 The verfication shall state that: (a) The appraisal is made in good faith. (b) The valuation is honestly determined and represents the bona fide opinion of the…
- § 51691 At the time of the sale of a parcel, the county treasurer shall announce its fair market value, as appraised, and shall not accept any bid therefor less than…
- § 51692 When a sale is made pursuant to this article, the county treasurer shall execute a deed to the purchaser, upon payment of the price bid, which deed shall have…
- § 51693 The deed, duly executed and acknowledged, is prima facie evidence that all the proceedings for the levy and collection of the delinquent assessment for which…
- § 51694 If any parcel remains unsold for want of an acceptable bid, the county treasurer shall have the parcel reappraised and offer it for sale to the highest bidder…
- § 51695 If part of any parcel is sold pursuant to this article the assessments thereon shall be reapportioned as provided in Chapter 6, Article 5 of this part.
- § 51696 An action, proceeding, defense, or cross-complaint based on the alleged invalidity or irregularity of any sale by the county treasurer as trustee of a district…
- § 51697 The proceeds of sale of parcels acquired by the county treasurer at delinquency sale for bonded assessments as trustee for the district, shall be deposited in…
- § 51698 The proceeds of the sale of parcels acquired by the county treasurer as trustee for the district at a delinquency sale for unbonded original and additional…
- § 51699 The proceeds of a sale of parcels acquired by the county treasurer as trustee for the district at a delinquency sale for operation and maintenance assessments…
ARTICLE 3. Subdivision and Sale §§ 51720–51733 · 14 sections
- § 51720 At any time after the expiration of the redemption period, the county treasurer may, after approval of the board, sell and convey, pursuant to this article, a…
- § 51721 Upon receipt of a written offer to purchase a portion of any parcel, the county treasurer shall require the intended purchaser to make a partial payment in…
- § 51722 When the written offer and partial payment are received by the county treasurer he shall notify the board of the offer and intended sale of a portion of the…
- § 51723 When the notification is received the board shall by minute action, approve or disapprove the sale and, in the event of approval, shall reapportion the…
- § 51724 The board shall apportion the costs of making the reapportionment to the several parts into which the parcel is subdivided and between the several assessments…
- § 51725 The board shall set forth in the reapportionment list the date to which the apportioned interest was computed.
- § 51726 The county treasurer, following board approval of the sale and reapportionment shall complete the sale of the subdivided parcel upon payment by the purchaser…
- § 51727 The balance of the purchase price may be paid in cash or, to the extent that a bonded assessment constitutes a part of the purchase price in cash or in any…
- § 51728 The county treasurer shall execute a deed to the purchaser upon completion of the sale conveying the subdivided parcel free of encumbrances, except the unpaid…
- § 51729 The partial payment shall be forfeited if the purchaser fails to complete the purchase of the parcel within 20 days after tender of the deed thereto by the…
- § 51730 A forfeited partial payment shall be applied first to the costs of making the reapportionment, and any balance thereof shall be deposited in the maintenance…
- § 51731 The proceeds of sale of subdivided parcels acquired by the county treasurer at delinquency sale for bonded assessments as trustee for the district, shall be…
- § 51732 The proceeds of the sale of subdivided parcels acquired by the county treasurer as trustee for the district at a delinquency sale for unbonded original and…
- § 51733 The proceeds of a sale of subdivided parcels acquired by the county treasurer as trustee for the district at a delinquency sale for operation and maintenance…
ARTICLE 4. Possession §§ 51750–51757 · 8 sections
- § 51750 When the redemption period has expired, and until the sale thereof, the district has the right to the possession of unredeemed parcels purchased at delinquency…
- § 51751 The board may maintain any action for the protection of the district’s rights in the unredeemed parcels, to the same extent as any other owner and the costs…
- § 51752 The board may expend district funds necessary to retire liens against an unredeemed parcel superior to the title of the county treasurer as trustee for the…
- § 51753 The board shall manage and control, and may lease for such reasonable rental and upon such terms as it deems advisable, and receive and collect the rental for…
- § 51754 The board may apply all rentals collected or moneys received by it from the lease of unredeemed, unsold parcels, or for the use or occupation of such parcels,…
- § 51755 The bonds or coupons purchased by the board shall be forthwith delivered to the county treasurer and canceled.
- § 51756 All rentals collected or moneys received from lease of parcels sold to the county treasurer as trustee for the district pursuant to the provisions of Chapter 4…
- § 51757 An amount equal to the revenues derived from each parcel by reason of the leasing, use or occupation thereof, less the incidental expenses of leasing and…
CHAPTER 6. Cancellation, Refund and Reapportionment of Assessments §§ 51800–51894 · 26 sections
ARTICLE 1. Unnecessary Assessments §§ 51800–51810 · 11 sections
- § 51800 When a district has levied an assessment and it appears to the board that it is unnecessary to collect all, or some portion of it, and it also appears to the…
- § 51801 The board shall specify in the resolution the portion of the assessment levied against each parcel which is to be canceled, describing each parcel as described…
- § 51802 The board of supervisors, upon receipt of the request, shall appoint a time when it will meet and hear any objections to the request.
- § 51803 Notice of the hearing shall be given as provided in Section 51244.
- § 51804 Objections shall be written, verified, and filed with the clerk of the board of supervisors, and no objection shall be considered by the board of supervisors…
- § 51805 At the hearing the board of supervisors shall hear any evidence offered in support of the written objections and may approve, reject, modify or amend the…
- § 51806 When an order is made approving, rejecting, modifying or amending the request, a certified copy of the order shall be attached to the assessment roll by the…
- § 51807 When the order is attached to the assessment roll the secretary shall endorse upon the assessment roll after each parcel assessed the amount of the assessment…
- § 51808 When a landowner, in any district in which the board of supervisors has canceled any assessment or portion thereof, has paid the assessment levied against his…
- § 51809 The warrants shall be payable out of the fund of the district into which the proceeds of the assessments had been paid.
- § 51810 No assessment or part thereof shall be canceled pursuant to this article if bonds based thereon and secured thereby have been issued and remain unpaid and…
ARTICLE 2. Calls on Bonded Assessments §§ 51830–51834 · 5 sections
- § 51830 If an installment of any assessment has been called to pay the principal, interest, or principal and interest on any outstanding bonds secured by the…
- § 51831 A certified copy of the resolution shall be filed in the office of the county treasurer, and the county treasurer shall make the necessary entry in the records…
- § 51832 The cancellation of any call pursuant to this article shall not be construed as reducing the assessment against any parcel.
- § 51833 If any landowner has paid the whole or any part of the call so canceled, the county treasurer, upon demand of such landowner, shall refund to him the portion…
- § 51834 This article is applicable with respect to all bonds which are exchanged for refunding bonds, or otherwise canceled, either before or after maturity, to any…
ARTICLE 3. Cancellation Prior to Completion of Levy § 51850 · 1 section
- § 51850 When assessment commissioners have been appointed and an assessment has been partially or fully completed but has not been approved by the supervisors, and the…
ARTICLE 4. Erroneous Assessments and Invalid Calls §§ 51870–51872 · 3 sections
- § 51870 Any assessment erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment thereof.
- § 51871 When an assessment has been levied upon district lands and any installment of the assessment called by the board or by the county treasurer is adjudged invalid…
- § 51872 When a parcel is sold by the county treasurer for nonpayment of a call of an installment of any assessment which is thereafter adjudged invalid by a court of…
ARTICLE 5. Reapportioning Assessments §§ 51890–51894 · 6 sections
- § 51890 When any parcel located in a district upon which an assessment has been levied is divided, the board, upon written application signed by any or all of the…
- § 51891 If the application for reapportionment is signed by all of the landowners, the reapportionment is final upon entry of the minute order.
- § 51892 If the application for reapportionment is not signed by all of the landowners within the divided parcel, the board upon making the minute order, shall file…
- § 51892.5 If no application for reapportionment is received under Section 51890, the district secretary may, upon learning that a parcel upon which an assessment has…
- § 51893 The board shall require, as a condition to the making of any reapportionment pursuant to this article, that each parcel of the divided or subdivided parcel be…
- § 51894 When any assessment has been reapportioned on any parcel, the board shall cause the divisions or subdivisions and reapportionment to be properly entered or…