CHAPTER 13. Alternate Provisions for Collection and Enforcement of District Assessments by the County

Chapter 13 added by Stats. 1963, Ch. 905.

§§ 47900–47982 · 19 sections

1. ARTICLE 1. Collection of Assessments by the County §§ 47900–47912 · 13 sections

   • § 47900 This chapter provides an alternative method for the collection and enforcement of district assessments.
   • § 47901 The board may elect to avail itself of the assessor, auditor and tax collector of the county or counties in which the district is situated to collect…
   • § 47902 The board shall declare its election by a resolution and shall file a certified copy of said resolution with the auditor, assessor, tax collector and treasurer…
   • § 47903 An election pursuant to Section 47902 is effective with respect to all assessments designated by the board to be collected pursuant to the provisions of this…
   • § 47904 On or before the 15th day of July, the board shall designate and determine by resolution the percentage of any assessment theretofore levied that shall be…
   • § 47905 A certified copy of the resolution provided for in Section 47904 shall immediately be filed by the secretary of the district with the county treasurer and…
   • § 47906 The county treasurer, upon receipt of the certified copy of the resolution, provided for by Sections 47904 and 47905, shall forthwith discontinue making…
   • § 47907 The county auditor, on receipt of said affected assessment rolls from the county treasurer, shall compute the amount to be collected from each parcel of land…
   • § 47908 Assessments called pursuant to this chapter shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, as…
   • § 47909 Each county assessor, auditor, treasurer and tax collector shall file annually with the board of supervisors of his county, itemized statements showing the…
   • § 47910 The board of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of their…
   • § 47911 Whenever any real property situated in any district which availed itself of county collection of assessments under this chapter has been sold for taxes and has…
   • § 47912 Notwithstanding the provisions of Sections 47902 and 47903, any district organized pursuant to this division, which organization was completed prior to the…
2. ARTICLE 2. Placing of Delinquent Assessments on County Tax Rolls § 47930 · 1 section

   • § 47930 The board, by resolution, in lieu of enforcing collection of delinquent assessments pursuant to Chapter 5 (commencing with Section 46670) of this part, may…
3. ARTICLE 3. Enforcement of Delinquencies §§ 47960–47961 · 2 sections

   • § 47960 The provisions of Chapter 5 (commencing with Section 46670) of this part with reference to the method of collection of assessments shall not be applicable to…
   • § 47961 The enforcement of the collection of district assessments under this chapter may be had in the same manner and by the same means as provided by law for the…
4. ARTICLE 4. Collection of Tolls and Charges by the County §§ 47980–47982 · 3 sections

   • § 47980 The district may elect to have the county collect such tolls and charges established pursuant to Section 43006 or 47180 as may be designated by the board. If…
   • § 47981 The county auditor shall thereafter add to the tax bills for each assessee and assessee parcel as so certified, in addition to the other charges, such tolls…
   • § 47982 The county tax collector and treasurer shall thereupon collect, receive and disperse to the district such tolls and charges as are collected with the regular…