CHAPTER 12. Cancellation and Refund of Unnecessary Assessments

Chapter 12 added by Stats. 1957, Ch. 821.

§§ 47800–47810 · 10 sections

• § 47800 When a district has levied an assessment and it appears to the board that the assesssment or some part thereof, together with the interest thereon, will…
• § 47801 In the resolution of intention the board shall specify the portion of the assessment balance proposed to be canceled and appoint a time not less than three…
• § 47803 A copy of the resolution of intention shall be published once a week for three successive weeks before the time appointed by the board for the meeting in a…
• § 47804 Objections shall be written, verified, and filed with the secretary, and no objection shall be considered by the board or allowed in any other action or…
• § 47805 At the meeting the board shall hear any evidence offered in support of the written objections, after which the board may, by resolution, cancel all or a part…
• § 47806 When a resolution to cancel is adopted, a copy thereof, certified by the secretary, shall be attached to the assessment roll by the county treasurer of each…
• § 47807 When the resolution to cancel is attached to the assessment roll the secretary shall endorse upon the assessment roll after each tract assessed the amount of…
• § 47808 When a landowner, in a district in which the board has canceled any assessment balance or portion thereof, has paid all or a part of his share of the canceled…
• § 47809 The warrants shall be payable out of the fund of the district into which the proceeds of the assessment had been paid. The board shall not cancel so much of an…
• § 47810 No assessment balance or part thereof shall be canceled pursuant to this chapter if bonds based thereon and secured thereby have been issued and remain unpaid…