CHAPTER 2. Levy of Assessments

Chapter 2 added by Stats. 1951, Ch. 336.

§§ 51230–51485 · 97 sections

1. ARTICLE 1. Original Assessments §§ 51230–51260 · 31 sections

   • § 51230 When a plan of reclamation has been adopted by a district located entirely outside the boundaries of the Sacramento and San Joaquin Drainage District the board…
   • § 51231 The assessment commissioners shall view and assess upon the district land the sum estimated to be the cost of the reclamation plan, and shall apportion the sum…
   • § 51232 The assessment shall be collected and paid into the county treasury in the manner provided in Chapter 3 of this part.
   • § 51233 Money collected on assessments levied pursuant to Section 51231 shall be paid out for reclamation works upon the warrants of the board of trustees, approved by…
   • § 51234 When any part of the district is located within the Sacramento and San Joaquin Drainage District, and the reclamation board has approved the reclamation plan,…
   • § 51235 Upon receipt of the petition from the board, the board of supervisors shall appoint assessment commissioners within 60 days, who shall qualify in the manner…
   • § 51236 The assessment commissioners shall assess the estimated cost of the reclamation plan upon the district land in the manner provided in Section 51231.
   • § 51237 The sums assessed shall be collected in the manner provided in Chapter 3 of this part and paid into the county treasury to the credit of the district.
   • § 51238 The money collected on assessments levied pursuant to Section 51236 shall be paid out for the reclamation works upon the warrants of the trustees, or, if bonds…
   • § 51239 The assessment commissioners appointed pursuant to Sections 51230 and 51235 shall make a list of the charges assessed against each parcel, containing: (a) A…
   • § 51240 If the list of charges contains any error in the description of the land or the name of the owner, or if any land which should be assessed is omitted from the…
   • § 51241 No error in the list of charges assessed shall render the assessment of a parcel invalid.
   • § 51242 The list of charges assessed, when completed, shall be filed with the clerk of the board of supervisors.
   • § 51243 Upon receipt of the list of charges, the board of supervisors shall appoint a time when it will meet for the purpose of hearing any objections to the…
   • § 51244 Notice of the hearing shall be given by publication once a week for two successive weeks in some newspaper of general circulation published in the principal…
   • § 51245 Any time before the hearing, any person interested in land upon which any charge has been assessed may file a written objection to the assessment, which shall…
   • § 51246 No objection shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless it is made in writing to the board of…
   • § 51247 At the hearing the board of supervisors shall hear any evidence offered in support of written objections and may modify or amend the assessment, or make a…
   • § 51248 If the amount of any assessment in the list is changed, the board of supervisors shall set a day for hearing objections to the assessment as changed, and shall…
   • § 51249 At the hearing on the changes in the assessment an objection in writing may be made by any person interested, and the board of supervisors shall proceed to…
   • § 51250 If the amount of any assessment is again changed the board of supervisors shall proceed as before to give notice and to hear objections to the changes, and…
   • § 51251 The board of supervisors shall then make an order approving the assessment, and shall endorse the order upon the assessment list.
   • § 51252 The endorsement shall be signed by the chairman of the board of supervisors and attested by the clerk thereof.
   • § 51253 The decision of the board of supervisors in approving the assessment list is final, and thereafter the endorsed assessment list is conclusive evidence that the…
   • § 51254 The assessment list shall be prepared in duplicate, and one original shall be retained in the office of the district, and the second original shall be filed…
   • § 51255 If the district is situated in more than one county, a copy of the assessment list certified by the county treasurer, shall be filed with the treasurer of each…
   • § 51256 When the second original assessment list is filed as provided in Section 51254, the charges assessed thereby upon parcels constitute a lien thereon, and the…
   • § 51257 The lien of an unpaid assessment upon which bonds have been issued continues until the bonds, and any refunding bonds which have been issued, are paid in full,…
   • § 51258 No subsequent act or conduct of the board shall invalidate an assessment after it becomes a lien, and the board may be compelled by mandate, or other proper…
   • § 51259 At any time within 30 days after the assessment list is filed with the county treasurer, any person aggrieved by the decision of the board of supervisors in…
   • § 51260 If the action is not commenced within 30 days, no action or defense shall thereafter be maintained attacking the legality of the assessment.
2. ARTICLE 2. Additional Assessments §§ 51300–51302 · 4 sections

   • § 51300 If the original assessment is insufficient to provide for the complete reclamation of district lands, or if further assessments are required to provide for the…
   • § 51301 If any part of the principal or interest of bonds or refunding bonds is unpaid after enforcement of the assessment securing such bonds, the board of…
   • § 51301.5 Whenever the board shall call for redemption any bonds which by their terms are subject to call and redemption at the option of the district at a premium,…
   • § 51302 An assessment levied pursuant to this article shall be levied and collected in the same manner as the original assessment.
3. ARTICLE 3. Operation and Maintenance Assessments §§ 51320–51349 · 35 sections

   • § 51320 When the work contemplated by the original or any supplemental reclamation plan is completed, the board may so report to the board of supervisors, and petition…
   • § 51321 The report and petition shall state that the work contemplated by the original or supplemental reclamation plan is completed, and that hereafter the district…
   • § 51322 Upon receipt of the report and petition the board of supervisors shall appoint three valuation assessment commissioners who shall qualify in the manner…
   • § 51323 The commissioners shall view and fix upon the district land an assessment valuation per acre for each parcel which is in proportion to the benefits to be…
   • § 51324 The commissioners shall prepare an operation and maintenance assessment roll in duplicate containing the following information in separate columns: (a) A…
   • § 51324.5 In preparation of the operation and maintenance assessment roll, the commissioners may, as one of the means of determining the assessment valuation per acre of…
   • § 51325 No error in the name of the owner or supposed owner of any parcel assessed, and no error in any other particular, shall render the assessment thereof invalid.
   • § 51326 The assessment valuations shall be used as a basis for levying assessments against the parcels described in the operation and maintenance assessment roll for…
   • § 51327 The operation and maintenance assessment roll shall be filed in the office of the clerk of the board of supervisors in the same manner as a report made under…
   • § 51328 Operation and maintenance assessment rolls adopted by any district prior to September 19, 1939, may be used for any or all of the purposes provided for in this…
   • § 51329 Upon receipt of the operation and maintenance assessment roll the board of supervisors shall appoint a time when it will meet for the purpose of hearing…
   • § 51330 No objection to the assessment valuations shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless the objection…
   • § 51331 Notice of the hearing shall be given in the same manner and for the same time as the notice of the hearing of objections to an original assessment.
   • § 51332 At the hearing, the board of supervisors shall hear any evidence offered in support of the written objections and may modify or amend the assessment valuations.
   • § 51332.1 The board of supervisors shall then make an order approving the assessment valuation or any modification thereof and shall endorse the order on the assessment…
   • § 51332.2 The decision of the board of supervisors in approving the assessment roll is final, and thereafter the endorsed assessment roll is conclusive evidence that the…
   • § 51333 Within 30 days after an operation and maintenance assessment roll is approved by the board of supervisors, any person aggrieved by the decision may commence an…
   • § 51334 If the action is not commenced within 30 days after approval of the operation and maintenance assessment roll, no action or defense shall thereafter be…
   • § 51335 When the board determines that it is necessary to raise any sum for a purpose specified in Section 51326 it shall, by order entered in its minutes, state the…
   • § 51335.5 In the event the assessment for any parcel of land separately assessed, based upon the rate fixed pursuant to Section 51335, is less than twenty-five dollars…
   • § 51336 Incidental expenses, as used in this article and in Section 52560 include, among other things, the difference in amount between the par value of refunding…
   • § 51337 In lieu of completing the operation and maintenance assessment roll, the board may, following each levy of assessment, cause a supplement to be prepared and…
   • § 51338 The board, by order entered upon its minutes and endorsed on or made a part of the operation and maintenance assessment roll or supplement, may direct that the…
   • § 51339 If the board orders payment of the total assessment inserted in column (g) in installments over a period of years, the due date and the amount of each…
   • § 51340 When the operation and maintenance assessment roll or supplement has been completed by inserting the rate and assessment in columns (f) and (g), and an order…
   • § 51341 An assessment levy is a lien upon the parcels against which it is levied from the date the completed operation and maintenance assessment roll or supplement is…
   • § 51342 The rate of interest on unpaid operation and maintenance assessments is 11/2 percent per month commencing from the date of delinquency unless the board, by…
   • § 51343 Additional operation and maintenance assessment levies may be made by the board, as required, so long as the operation and maintenance assessment roll remains…
   • § 51344 The operation and maintenance assessment roll shall be returned to and held by the board except during such periods as it is filed in the office of the county…
   • § 51345 The operation and maintenance assessment roll referred to in Sections 51337 to 51344, inclusive, shall be the original operation and maintenance assessment…
   • § 51346 The operation and maintenance assessment roll shall be used for the purposes specified in Section 51326 until the board, or landowners representing at least 15…
   • § 51346.5 If the valuation assessment commissioners have utilized land use categories as a basis for the assessment valuation pursuant to Section 51324.5, the board may,…
   • § 51347 Valuation assessment commissioners appointed to prepare a new operation and maintenance assessment roll shall have the same qualifications and take the same…
   • § 51348 The new operation and maintenance assessment roll when prepared by the valuation assessment commissioners shall be filed with the clerk of the board of…
   • § 51349 No bonds shall be issued nor funds for the payment of the principal or interest of any bonded indebtedness of the district raised on the basis of operation and…
4. ARTICLE 5. Subsequent Assessments and Reassessments §§ 51380–51383 · 4 sections

   • § 51380 When an assessment levied for reclamation purposes is adjudged invalid by a court of competent jurisdiction, or is adjudged invalid as to any parcel, or any…
   • § 51381 In the new assessment or subsequent reassessment each parcel shall be charged with that proportion of the former assessment which the benefits derived by the…
   • § 51382 A new assessment or subsequent reassessment shall be made by assessment commissioners appointed by the board of supervisors as provided in Section 51230, and…
   • § 51383 When an assessment levied for reclamation purposes upon district lands is adjudged invalid as a whole or as to any parcel upon which it was levied, and any…
5. ARTICLE 6. Supplemental Assessments §§ 51400–51409 · 10 sections

   • § 51400 When the board has authorized the sale of refunding bonds at less than par value and has determined that it is necessary or advisable that an amount be made…
   • § 51401 If the board determines that it is for the best interest of the district that the supplemental assessment be levied, it shall prepare and certify an assessment…
   • § 51402 The amount of the supplemental assessment shall not exceed 10 percent of the principal of the refunding bonds to be sold, plus the amount to be raised by the…
   • § 51403 The amount of the supplemental assessment shall be levied only upon the parcels upon which an assessment is then outstanding for payment of the bonds to be…
   • § 51404 The provisions of Article 1 of this chapter relating to the filing of assessment lists, hearings thereon and approval thereof, and actions to correct, modify,…
   • § 51405 When a supplemental assessment has been levied, approved, and filed, it shall be called for immediate payment and shall become delinquent by declaration made…
   • § 51406 At least 30 days shall elapse between the date of call and the date of delinquency.
   • § 51407 The supplemental assessment shall not bear interest and shall be payable only in lawful money of the United States.
   • § 51408 Notice of the supplemental assessment and of the call thereon shall be served upon each owner of land in the district in the manner prescribed in Section 51519.
   • § 51409 Upon delinquency a penalty of 10 percent shall be added.
6. ARTICLE 7. Calling Bonded Assessments §§ 51420–51425 · 6 sections

   • § 51420 At least 90 days before the interest date of bonds or refunding bonds, the county treasurer shall estimate the amount necessary to pay interest and principal…
   • § 51421 The county treasurer shall thereupon cause to be published once a week for two weeks in a newspaper of general circulation published in each county in which…
   • § 51422 If no newspaper is published in any county in which the district is situated, the publication shall be made in a newspaper published in an adjoining county.
   • § 51423 The county treasurer shall credit to the bond fund of the district all money collected by him, by sale or otherwise, upon assessments against which bonds have…
   • § 51424 No action contesting the validity of any call of an installment of an assessment pursuant to this article may be commenced, unless commenced within six months…
   • § 51425 No action to contest the validity of any credit on, or payment of, any portion of an assessment called pursuant to this article may be commenced unless…
7. ARTICLE 8. Assessments for Water Charges §§ 51440–51441 · 2 sections

   • § 51440 When the district has obtained an irrigation system pursuant to Section 50910, and the charges for furnishing water and making water available have been fixed…
   • § 51441 Water charges, included as a part of an operation and maintenance assessment, when collected shall be deposited in the irrigation fund.
8. ARTICLE 9. Warrant Assessments §§ 51460–51463 · 4 sections

   • § 51460 If there are unpaid matured warrants, other than warrants payable from operation and maintenance assessment levies, on January 1st in any year, the board shall…
   • § 51461 When, on the first day of January in any year there are outstanding unpaid matured warrants of the district, other than warrants payable from operation and…
   • § 51462 The board shall call and collect the assessment in the manner provided in this part in the amount necessary to pay the warrants.
   • § 51463 Nothing in this article shall prevent the board from making other arrangements with holders of district warrants.
9. ARTICLE 11. Assessments for Formation Expenses § 51485 · 1 section

   • § 51485 The district may levy an assessment to pay the expenses of its formation, or to pay any warrants issued therefor in an amount not exceeding 2 percent of the…