ARTICLE 6. Supplemental Assessments

Article 6 added by Stats. 1951, Ch. 336.

§§ 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.