ARTICLE 3. Collection

Article 3 added by Stats. 1957, Ch. 1938.

§§ 26650–26658 · 9 sections

• § 26650 Where the district has elected to transfer the duties of collector to the county tax collector, the delivery of duplicate assessment rolls shall not be…
• § 26651 Annually before September 1st, the district’s directors shall levy an annual assessment upon the lands within the district for all district purposes in the…
• § 26652 The county auditor shall compute and enter in the assessment book the district assessment on all lands assessed as being in the district using the rates fixed…
• § 26653 The assessment so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after…
• § 26654 The compensation paid to the county for assessing or collecting assessments for a district shall be that fixed by agreement between the board of supervisors…
• § 26655 Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the…
• § 26656 Lands sold for delinquent district assessments may be redeemed within five years from date of sale in the same manner as the redemption of property after sale…
• § 26657 The county auditor shall apportion to the district the money paid for redemption in the manner provided by Division 1, Part 8, Chapter 1(c) of the Revenue and…
• § 26658 Lands sold to the district remaining unredeemed after five years have elapsed from the date of their sale for delinquent district assessments shall be deeded…