CHAPTER 1. Assessment

Chapter 1 added by Stats. 1951, Ch. 390.

§§ 36550–36611 · 34 sections

1. ARTICLE 1. Annual Estimate §§ 36550–36560 · 11 sections

   • § 36550 As used in this part “board of supervisors” means the board of supervisors of the principal county.
   • § 36551 As used in this part “bond” means a general obligation bond.
   • § 36552 Between the date on which the district was formed and 90 days thereafter, and between those dates annually thereafter, the board shall file with the clerk of…
   • § 36553 The annual estimate shall specify the portion thereof which will be required for the payment of bonds and of the interest on bonds.
   • § 36554 The annual estimate may include an amount to be determined by the board but not to exceed 1 percent of the total assessed value of the land, which sum shall be…
   • § 36555 The board shall deduct from the annual estimate the amount it anticipates will be derived from sales of water by the district and be available as needed to…
   • § 36556 If, at the time any annual estimate is required to be filed, the board anticipates that the receipts from all sources will be sufficient and available as…
   • § 36557 Immediately upon the formation of the district the board may levy and collect the sum of fifty cents ($0.50) per acre for each acre of land. The money…
   • § 36558 The board may from time to time by resolution provide for a district fiscal year to commence and end at the dates specified in such resolution.
   • § 36559 If a fiscal year is adopted pursuant to Section 36558, in lieu of submitting the annual estimate at the time set forth in Section 36552, the board may, by…
   • § 36560 Assessments that are imposed pursuant to this part and Part 7.5 (commencing with Section 37200) to pay the principal of, and interest on, general obligation…
2. ARTICLE 2. Assessment Book §§ 36570–36579 · 10 sections

   • § 36570 Between the date on which the district was formed and 90 days thereafter, and between those dates in each succeeding year, the assessor shall assess all land,…
   • § 36571 All of the land shall be assessed at its full cash value.
   • § 36572 The assessor shall, within the time for assessing the land, file with the clerk of the board of supervisors an assessment book with appropriate headings in…
   • § 36573 The assessment book shall contain: (a) The name of the holder of title to the land if known, and if unknown, that fact shall be stated. (b) A description of…
   • § 36574 If the district is contained in more than one county the assessment book shall be prepared with a separate part in a separate volume for the land in each…
   • § 36575 In lieu of assessing the land, as aforesaid, the board may direct the assessor to, and the assessor shall thereupon adopt as the cash value of the land, and…
   • § 36576 Notwithstanding Section 36571, until such time as a district which has not theretofore delivered water for any purpose puts into operation facilities for the…
   • § 36577 In lieu of assessing all land pursuant to its cash value as set forth in Section 36571 or the county assessed value pursuant to Section 36575, the board may…
   • § 36578 If the board elects to have land within the district valued pursuant to Section 36577, the following procedures shall apply: (a) Prior to its adoption of a…
   • § 36579 If the board elects to have land within the district valued pursuant to Sections 36577 and 36578, the board may also provide for more than one schedule of…
3. ARTICLE 3. Land Escaping Assessment § 36590 · 1 section

   • § 36590 If any land is not charged with its portion of any assessment or if the assessment on any land is adjudged invalid by any court of competent jurisdiction, that…
4. ARTICLE 4. Hearing on Assessment §§ 36600–36611 · 12 sections

   • § 36600 Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time…
   • § 36601 The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general…
   • § 36602 The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.
   • § 36603 From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of…
   • § 36604 At the hearing the board of supervisors, meeting as a board of equalization, shall: (a) Hear all objections presented to it regarding the correctness of any…
   • § 36605 After hearing all objections and evidence, the board of supervisors shall: (a) Add to or deduct from the valuation assessed to any parcel of land a percent…
   • § 36606 Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place…
   • § 36607 Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of…
   • § 36608 After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred…
   • § 36609 After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.
   • § 36610 The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the…
   • § 36611 Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified,…