CHAPTER 5. Assessments

Chapter 5 added by Stats. 1943, Ch. 369.

§§ 8750–8864 · 103 sections

1. ARTICLE 1. In General §§ 8750–8774 · 25 sections

   • § 8750 Whenever in the opinion of the board it is necessary to levy an assessment upon any lands within the drainage district for any of the purposes specified in…
   • § 8751 The estimate shall include the following: (a) The expenses of bonding the assessment if authorized by law, other than an assessment to pay the costs and…
   • § 8752 The plans to be carried out shall be divided by the board into separate projects or units in such manner as will in its judgment best facilitate the levying of…
   • § 8753 Each separate and particular project or unit shall include all by-passes, cuts, canals, sumps, levees, pumping plants and other works of flood control and…
   • § 8754 The board shall enter in the minutes of the board a resolution to the effect that the execution of each separate project or unit which they determine upon is a…
   • § 8755 Each project or unit shall be designated by the board in the resolution by name and number.
   • § 8756 All assessments, plans and funds intended for or connected with the execution of each project or unit shall be designated by name and number and kept separate…
   • § 8757 In determining the benefits that will or may accrue to each particular tract of land by the construction or maintenance of the works contemplated by any…
   • § 8758 No land shall be considered as benefited by the construction or maintenance of the works embraced in a project or unit, nor shall any land be assessed for the…
   • § 8759 Whenever an assessment has been levied by the board upon land in the district for general administrative expenses and other expenses not pertaining to any…
   • § 8760 The board shall levy and cause to be assessed, equalized and collected in the manner provided in this part, an assessment to the amount of the estimate upon…
   • § 8761 Whenever in the opinion of the board it appears that the total amount of any assessment previously levied and assessed and which has become a lien upon land in…
   • § 8762 The portions of the assessment to be first abandoned and released shall be such portions of the charges on each tract as are based upon flood control benefits…
   • § 8763 No assessment upon any tract shall be released or abandoned in pursuance to Section 8761 until all delinquent installments which have accrued thereon, together…
   • § 8764 The resolution shall be annexed by the county treasurer to the assessment list of the assessment for his county.
   • § 8765 When any payment has been made upon an assessment so abandoned and released, in whole or in part, the board may issue such warrants in the manner provided in…
   • § 8766 The board may in its discretion abandon any assessment in whole or in part at any time prior to the time when the lien of the assessment has accrued to the…
   • § 8767 In all cases in which an assessment is levied upon land within the drainage district, and the assessment upon any tract is thereafter adjudged invalid by any…
   • § 8768 Instead of proceeding under the next preceding section a subsequent reassessment of the tract may be made separately for the purpose of charging the land with…
   • § 8769 In case of any change of county boundary lines or creation of any new county, all acts and proceedings provided for in this chapter relating to any assessment…
   • § 8770 The board has no power or authority to levy any assessment for any purpose upon property outside of the boundaries of the drainage district.
   • § 8771 Assessments shall be numbered consecutively.
   • § 8772 The Reclamation Board shall, by resolution entered in its minutes, order the release of the lien and abandonment of the charges against tracts assessed and…
   • § 8773 In pursuance to Section 8765, the Reclamation Board, after June 30, 1946, shall take no action except in accordance with a judgment of a court of competent…
   • § 8774 In pursuance to Section 8765, the Reclamation Board, after June 30, 1946, shall take no action except in accordance with a judgment of a court of competent…
2. ARTICLE 2. Assessors and Assessment §§ 8775–8790 · 16 sections

   • § 8775 When an assessment is to be levied, the board shall appoint three assessors.
   • § 8776 The assessors shall be disinterested persons, and shall have no interest in any real estate within the drainage district.
   • § 8777 Each assessor before entering upon his duties, shall make and subscribe an oath that he is not in any manner interested in any real estate within the drainage…
   • § 8778 The compensation of assessors shall be fixed and allowed by the board.
   • § 8779 After the assessors have examined the plan or plans of the works contemplated and the estimates of the cost, they shall make a preliminary report to the board…
   • § 8780 The assessors, after performing their duties pursuant to Section 8779, shall appoint a time and place in each county in which any of the land proposed to be…
   • § 8781 The assessors shall give notice of the hearing in each of the counties by publication in a newspaper published in the county once a week for three weeks, the…
   • § 8782 The notice shall contain a general designation of the land which will in the assessors’ opinion be benefited, and shall refer to the preliminary report on file…
   • § 8783 The assessors, may amend, modify or change the exterior boundaries of the land that, in their opinion, will be benefited by such expenditures.
   • § 8784 The board shall levy an assessment pursuant to this chapter if, within six months after the completion of the hearings there is filed with the board, written…
   • § 8785 If consent in writing is not filed in the manner and at the time provided, no further expenditures for the project shall be made, nor shall any obligations be…
   • § 8786 If consent is not filed the board may cause an assessment to be levied in the manner provided in this chapter for the purpose of paying the necessary…
   • § 8787 The assessors shall assess upon the lands within the drainage district proposed to be assessed for the plans adopted by the board the sums included in the…
   • § 8788 The assessors in apportioning the assessment on each tract of land shall, as information for the board set out, opposite each sum assessed for each particular…
   • § 8789 The assessors shall, in the case of all assessments of the drainage district which may hereafter be levied by the board and all assessments which have…
   • § 8790 The amounts stated and placed opposite each assessment shall be no part of the assessment and shall in no way affect the assessment charged against each tract…
3. ARTICLE 3. Reapportionment of Assessments §§ 8795–8805 · 11 sections

   • § 8795 Whenever any tract of land upon which an assessment has been made, including assessments which have been bonded under and pursuant to the provisions of Part 5…
   • § 8796 Assessments and delinquencies on tracts of land which have become delinquent and which have been sold for delinquency pursuant to the provisions of this part…
   • § 8797 Whenever application is made to the board for reapportionment, the board shall reapportion the assessment upon the tract or tracts in such manner as in their…
   • § 8798 Before the reapportionment becomes final, the board shall appoint a time when it will meet for the purpose of hearing objections to the reapportionment.
   • § 8799 Notice of the hearing shall be given by publication for two weeks in some newspaper of general circulation published in the county in which the land or some…
   • § 8800 The notice need not describe the land with particularity, but it is sufficient to describe the tract or tracts of land subdivided as a tract or tracts assessed…
   • § 8801 As many tracts may be embraced in one application as applicant is the owner of, or interested in.
   • § 8802 At the time appointed, or such other time to which the hearing may be postponed, or which may be appointed by the board, the board shall hear any objections to…
   • § 8803 When the reapportionment has been made by the board, it shall deposit, in the office of the county treasurer of the county in which the land is situated, a…
   • § 8804 The filing of the lists shall be conclusive evidence that the requisite notice has been given, and that all acts required to be done before the filing of the…
   • § 8805 The expenses of publication and such other expenses as the board may order shall be borne and paid by the applicant.
4. ARTICLE 4. Assessment Lists §§ 8810–8833 · 24 sections

   • § 8810 The assessors shall make a separate list of the lands assessed in each county pursuant to the provisions of this chapter.
   • § 8811 The list shall contain a description of the tracts of land assessed by swamp land surveys, legal subdivisions, or other boundaries or references sufficient to…
   • § 8812 The list shall also contain the name of the owner, if known, or if unknown, that fact, and the amount of the charge assessed against each tract.
   • § 8813 The name of the owner of land which is or is supposed to be the property of the estate of a deceased person in course of administration may be stated as estate…
   • § 8814 When there are two or more owners or supposed owners of any tract of land, partly known and partly unknown, the assessment may be to the known owner or owners…
   • § 8815 No mistake in the name of the owner, or supposed owner, of any real estate invalidates the assessment.
   • § 8816 In the assessment list for any county the assessors may use any abbreviation in common use in that county, without explanation thereof.
   • § 8817 The assessors may also in the assessment list for any county make use of other abbreviations, if a schedule and explanation thereof with reasonable certainty…
   • § 8818 In case any land in the assessment list for any county is described in whole or in part by reference to a map, plat or survey, which is on file or of record in…
   • § 8819 The schedule shall be prefixed to the assessment list and shall set forth with reasonable certainty where each such map, plat or survey may be found, and shall…
   • § 8820 The assessment lists when completed shall be filed with the secretary of the board and the secretary shall forward to the county treasurer of each county in…
   • § 8821 The assessment list shall be open for inspection by the public for at least 60 days.
   • § 8822 The board shall appoint a time and place not less than 60 days after the assessment list has been filed with the county treasurer when and where it will meet…
   • § 8823 The notice of hearing in each county shall be filed with the county treasurer and published once a week for four weeks in some newspaper published in the…
   • § 8824 At any time before or during the hearing any person interested in any land upon which any charge has been assessed, may file in the office of the board or with…
   • § 8825 The statement shall be verified by the affidavit of the person objecting or some other person who is familiar with the facts.
   • § 8826 At the hearing, the board shall hear such evidence as may be offered touching the correctness of the assessment or the manner of its apportionment.
   • § 8827 The board may modify or amend the assessment, and may reapportion all or any part of the entire assessment.
   • § 8828 Unless the aggregate amount of the whole of the assessment is modified or amended by the board so as to cause a difference of more than 21/2 per cent greater…
   • § 8829 If the assessment is reapportioned the board shall give two weeks notice as provided in this article and proceed to hear objections in each county affected and…
   • § 8830 The decision of the board shall be final, and thereafter the assessment list shall be conclusive evidence, except in the suit provided in this article, that…
   • § 8831 Any person interested in any land upon which any charge has been assessed, who is aggrieved by the decision of the board approving the assessment, may commence…
   • § 8832 The action shall be commenced within 60 days after the board has approved the assessment and the assessment list for the county has been deposited in the…
   • § 8833 This action shall have preference over all civil actions in fixing the time of trial.
5. ARTICLE 5. Maps §§ 8835–8846 · 12 sections

   • § 8835 As used in this article map means a map or maps prepared by the assessors appointed for any assessment.
   • § 8836 The assessors appointed for any assesssment may prepare or cause to be prepared a map for the whole or any part or parts of the land to be assessed with…
   • § 8837 Each of the separate tracts shall be designated on the map by a distinctive number.
   • § 8838 Each of the maps shall be inscribed and designated as “reclamation board assessment map No.____,” giving each map a distinctive number.
   • § 8839 Any map may consist of any number of sheets attached together and designated as one map.
   • § 8840 The map when approved by the board, shall be certified by the secretary of the board as having been so approved.
   • § 8841 The approved map shall be filed for record in the office of the county recorder of the county wherein the land indicated on the map is situated.
   • § 8842 For the purpose of any assessment levied by the board, the assessment list for any county may, for the description of any tract of land indicated on any map,…
   • § 8843 Any reference to a map and tract is a sufficient description of the tract for the purposes of an assessment list, and for the purposes of the notice of…
   • § 8844 No provision of any other statute of this State relative to the filing or recording of maps in the office of the county recorder shall apply to the maps…
   • § 8845 The maps referred to in this article shall have no legal effect for any purpose except for the convenient reference to and description of the tract of land…
   • § 8846 No fee shall be charged by any county recorder for the filing for record of any map as provided in this article.
6. ARTICLE 6. Collection and Delinquencies §§ 8850–8864 · 15 sections

   • § 8850 After the board has held the hearings in each county pursuant to this chapter and the assesssment lists have been made to conform with its decision, the lists…
   • § 8851 The county treasurer shall indorse upon the assesssment list the date and time to the hour and minute when it was filed in his office; and thereafter the…
   • § 8852 The assessment shall be paid to the respective county treasurers in one or more installments of such amounts, and at such time, respectively, as the board,…
   • § 8853 At any time within 30 days after the assessment list has been filed in the office of the county treasurer, the whole amount of the assessment upon any tract of…
   • § 8854 The county treasurer shall issue his receipt and shall endorse the fact and date of the payment in full upon the assessment list, and thereupon the lien of the…
   • § 8855 No interest shall be charged on any assessment paid in full within this 30-day period.
   • § 8856 All assessments not paid in full within the period of 30 days shall bear interest at the rate of 7 per cent per annum from and after the time when the…
   • § 8857 The remaining portion not yet ordered paid by the board of the assessment upon any tract of land may be voluntarily paid in full, with the accrued interest…
   • § 8858 If any installment is unpaid at the expiration of 30 days from the date of the board order calling the installment, the installment is delinquent, together…
   • § 8859 When any installment is delinquent, a penalty of 10 per cent of the amount of the installment plus interest, shall be added and collected for the use of the…
   • § 8860 If any action is pending in any court to have the assessment on any tract of land reviewed, modified or annulled, pursuant to the provisions of this chapter,…
   • § 8861 From date of delinquency until time of delinquent sale, the unpaid installment, together with added interest and penalty, bears interest at the rate of 7 per…
   • § 8862 When the installment is delinquent, the board, when it deems it advisable, shall publish in each county where the delinquency exists, a list in one notice of…
   • § 8863 The notice shall contain: (a) A description of the property assessed as described in the assessment list by reference number or by other descriptions…
   • § 8864 The notice shall also state that each of the parcels will be sold at public auction by the county treasurer in front of the courthouse of the county at a…