CHAPTER 5. Delinquency

Chapter 5 added by Stats. 1943, Ch. 372.

§§ 26075–26138 · 31 sections

1. ARTICLE 1. Date and Penalties for Delinquency §§ 26075–26083 · 9 sections

   • § 26075 Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.
   • § 26076 Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the assessment…
   • § 26077 The collector shall collect on delinquent assessments for the use of the district the following penalties: (a) When assessments are not payable in…
   • § 26078 Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall…
   • § 26079 If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the time…
   • § 26080 The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any…
   • § 26081 At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property, but to bring…
   • § 26082 The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.
   • § 26083 In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.
2. ARTICLE 2. Publication of List of Delinquencies §§ 26100–26108 · 9 sections

   • § 26100 When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February.
   • § 26101 When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the…
   • § 26102 The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment…
   • § 26103 There need be no delinquent list other than the published list of delinquencies.
   • § 26104 The collector shall publish with the list of delinquencies a notice, specifying: (a) That each parcel separately assessed on which the amount due as shown on…
   • § 26105 The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent…
   • § 26106 If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies.
   • § 26107 Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the…
   • § 26108 If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale…
3. ARTICLE 3. Assessment Sale §§ 26125–26138 · 13 sections

   • § 26125 The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.
   • § 26126 The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first…
   • § 26127 The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of…
   • § 26128 On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the…
   • § 26129 Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.
   • § 26130 After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth…
   • § 26131 The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case: Certificate of SaleNo. ___ _______…
   • § 26132 Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of…
   • § 26133 Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is…
   • § 26135 The secretary shall notify the collector of assignments of certificates of sale.
   • § 26136 When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake…
   • § 26137 Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be…
   • § 26138 Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is…