CHAPTER 6. Cancellation, Refund and Reapportionment of Assessments
Chapter 6 added by Stats. 1951, Ch. 336.
§§ 51800–51894 · 26 sections
ARTICLE 1. Unnecessary Assessments §§ 51800–51810 · 11 sections
- § 51800 When a district has levied an assessment and it appears to the board that it is unnecessary to collect all, or some portion of it, and it also appears to the…
- § 51801 The board shall specify in the resolution the portion of the assessment levied against each parcel which is to be canceled, describing each parcel as described…
- § 51802 The board of supervisors, upon receipt of the request, shall appoint a time when it will meet and hear any objections to the request.
- § 51803 Notice of the hearing shall be given as provided in Section 51244.
- § 51804 Objections shall be written, verified, and filed with the clerk of the board of supervisors, and no objection shall be considered by the board of supervisors…
- § 51805 At the hearing the board of supervisors shall hear any evidence offered in support of the written objections and may approve, reject, modify or amend the…
- § 51806 When an order is made approving, rejecting, modifying or amending the request, a certified copy of the order shall be attached to the assessment roll by the…
- § 51807 When the order is attached to the assessment roll the secretary shall endorse upon the assessment roll after each parcel assessed the amount of the assessment…
- § 51808 When a landowner, in any district in which the board of supervisors has canceled any assessment or portion thereof, has paid the assessment levied against his…
- § 51809 The warrants shall be payable out of the fund of the district into which the proceeds of the assessments had been paid.
- § 51810 No assessment or part thereof shall be canceled pursuant to this article if bonds based thereon and secured thereby have been issued and remain unpaid and…
ARTICLE 2. Calls on Bonded Assessments §§ 51830–51834 · 5 sections
- § 51830 If an installment of any assessment has been called to pay the principal, interest, or principal and interest on any outstanding bonds secured by the…
- § 51831 A certified copy of the resolution shall be filed in the office of the county treasurer, and the county treasurer shall make the necessary entry in the records…
- § 51832 The cancellation of any call pursuant to this article shall not be construed as reducing the assessment against any parcel.
- § 51833 If any landowner has paid the whole or any part of the call so canceled, the county treasurer, upon demand of such landowner, shall refund to him the portion…
- § 51834 This article is applicable with respect to all bonds which are exchanged for refunding bonds, or otherwise canceled, either before or after maturity, to any…
ARTICLE 3. Cancellation Prior to Completion of Levy § 51850 · 1 section
- § 51850 When assessment commissioners have been appointed and an assessment has been partially or fully completed but has not been approved by the supervisors, and the…
ARTICLE 4. Erroneous Assessments and Invalid Calls §§ 51870–51872 · 3 sections
- § 51870 Any assessment erroneously made by reason of inadvertence or clerical mistake may be refunded upon order of the board at any time after payment thereof.
- § 51871 When an assessment has been levied upon district lands and any installment of the assessment called by the board or by the county treasurer is adjudged invalid…
- § 51872 When a parcel is sold by the county treasurer for nonpayment of a call of an installment of any assessment which is thereafter adjudged invalid by a court of…
ARTICLE 5. Reapportioning Assessments §§ 51890–51894 · 6 sections
- § 51890 When any parcel located in a district upon which an assessment has been levied is divided, the board, upon written application signed by any or all of the…
- § 51891 If the application for reapportionment is signed by all of the landowners, the reapportionment is final upon entry of the minute order.
- § 51892 If the application for reapportionment is not signed by all of the landowners within the divided parcel, the board upon making the minute order, shall file…
- § 51892.5 If no application for reapportionment is received under Section 51890, the district secretary may, upon learning that a parcel upon which an assessment has…
- § 51893 The board shall require, as a condition to the making of any reapportionment pursuant to this article, that each parcel of the divided or subdivided parcel be…
- § 51894 When any assessment has been reapportioned on any parcel, the board shall cause the divisions or subdivisions and reapportionment to be properly entered or…