California Code
PART 7 - ASSESSMENTS
CHAPTER 2 - Levy of Assessments

ARTICLE 1 - Original Assessments

Section 51230. - 51230. When a plan of reclamation has been adopted by...

Section 51231. - 51231. The assessment commissioners shall view and assess upon the...

Section 51232. - 51232. The assessment shall be collected and paid into the...

Section 51233. - 51233. Money collected on assessments levied pursuant to Section 51231...

Section 51234. - 51234. When any part of the district is located within...

Section 51235. - 51235. Upon receipt of the petition from the board, the...

Section 51236. - 51236. The assessment commissioners shall assess the estimated cost of...

Section 51237. - 51237. The sums assessed shall be collected in the manner...

Section 51238. - 51238. The money collected on assessments levied pursuant to Section...

Section 51239. - 51239. The assessment commissioners appointed pursuant to Sections 51230 and...

Section 51240. - 51240. If the list of charges contains any error in...

Section 51241. - 51241. No error in the list of charges assessed shall...

Section 51242. - 51242. The list of charges assessed, when completed, shall be...

Section 51243. - 51243. Upon receipt of the list of charges, the board...

Section 51244. - 51244. Notice of the hearing shall be given by publication...

Section 51245. - 51245. Any time before the hearing, any person interested in...

Section 51246. - 51246. No objection shall be considered by the board of...

Section 51247. - 51247. At the hearing the board of supervisors shall hear...

Section 51248. - 51248. If the amount of any assessment in the list...

Section 51249. - 51249. At the hearing on the changes in the assessment...

Section 51250. - 51250. If the amount of any assessment is again changed...

Section 51251. - 51251. The board of supervisors shall then make an order...

Section 51252. - 51252. The endorsement shall be signed by the chairman of...

Section 51253. - 51253. The decision of the board of supervisors in approving...

Section 51254. - 51254. The assessment list shall be prepared in duplicate, and...

Section 51255. - 51255. If the district is situated in more than one...

Section 51256. - 51256. When the second original assessment list is filed as...

Section 51257. - 51257. The lien of an unpaid assessment upon which bonds...

Section 51258. - 51258. No subsequent act or conduct of the board shall...

Section 51259. - 51259. At any time within 30 days after the assessment...

Section 51260. - 51260. If the action is not commenced within 30 days,...

ARTICLE 2 - Additional Assessments

Section 51300. - 51300. If the original assessment is insufficient to provide for...

Section 51301. - 51301. If any part of the principal or interest of...

Section 51301.5. - 51301.5. Whenever the board shall call for redemption any bonds...

Section 51302. - 51302. An assessment levied pursuant to this article shall be...

ARTICLE 3 - Operation and Maintenance Assessments

Section 51320. - 51320. When the work contemplated by the original or any...

Section 51321. - 51321. The report and petition shall state that the work...

Section 51322. - 51322. Upon receipt of the report and petition the board...

Section 51323. - 51323. The commissioners shall view and fix upon the district...

Section 51324. - 51324. The commissioners shall prepare an operation and maintenance assessment...

Section 51324.5. - 51324.5. In preparation of the operation and maintenance assessment roll,...

Section 51325. - 51325. No error in the name of the owner or...

Section 51326. - 51326. The assessment valuations shall be used as a basis...

Section 51327. - 51327. The operation and maintenance assessment roll shall be filed...

Section 51328. - 51328. Operation and maintenance assessment rolls adopted by any district...

Section 51329. - 51329. Upon receipt of the operation and maintenance assessment roll...

Section 51330. - 51330. No objection to the assessment valuations shall be considered...

Section 51331. - 51331. Notice of the hearing shall be given in the...

Section 51332. - 51332. At the hearing, the board of supervisors shall hear...

Section 51332.1. - 51332.1. The board of supervisors shall then make an order...

Section 51332.2. - 51332.2. The decision of the board of supervisors in approving...

Section 51333. - 51333. Within 30 days after an operation and maintenance assessment...

Section 51334. - 51334. If the action is not commenced within 30 days...

Section 51335. - 51335. When the board determines that it is necessary to...

Section 51335.5. - 51335.5. In the event the assessment for any parcel of...

Section 51336. - 51336. Incidental expenses, as used in this article and in...

Section 51337. - 51337. In lieu of completing the operation and maintenance assessment...

Section 51338. - 51338. The board, by order entered upon its minutes and...

Section 51339. - 51339. If the board orders payment of the total assessment...

Section 51340. - 51340. When the operation and maintenance assessment roll or supplement...

Section 51341. - 51341. An assessment levy is a lien upon the parcels...

Section 51342. - 51342. The rate of interest on unpaid operation and maintenance...

Section 51343. - 51343. Additional operation and maintenance assessment levies may be made...

Section 51344. - 51344. The operation and maintenance assessment roll shall be returned...

Section 51345. - 51345. The operation and maintenance assessment roll referred to in...

Section 51346. - 51346. The operation and maintenance assessment roll shall be used...

Section 51346.5. - 51346.5. If the valuation assessment commissioners have utilized land use...

Section 51347. - 51347. Valuation assessment commissioners appointed to prepare a new operation...

Section 51348. - 51348. The new operation and maintenance assessment roll when prepared...

Section 51349. - 51349. No bonds shall be issued nor funds for the...

ARTICLE 5 - Subsequent Assessments and Reassessments

Section 51380. - 51380. When an assessment levied for reclamation purposes is adjudged...

Section 51381. - 51381. In the new assessment or subsequent reassessment each parcel...

Section 51382. - 51382. A new assessment or subsequent reassessment shall be made...

Section 51383. - 51383. When an assessment levied for reclamation purposes upon district...

ARTICLE 6 - Supplemental Assessments

Section 51400. - 51400. When the board has authorized the sale of refunding...

Section 51401. - 51401. If the board determines that it is for the...

Section 51402. - 51402. The amount of the supplemental assessment shall not exceed...

Section 51403. - 51403. The amount of the supplemental assessment shall be levied...

Section 51404. - 51404. The provisions of Article 1 of this chapter relating...

Section 51405. - 51405. When a supplemental assessment has been levied, approved, and...

Section 51406. - 51406. At least 30 days shall elapse between the date...

Section 51407. - 51407. The supplemental assessment shall not bear interest and shall...

Section 51408. - 51408. Notice of the supplemental assessment and of the call...

Section 51409. - 51409. Upon delinquency a penalty of 10 percent shall be...

ARTICLE 7 - Calling Bonded Assessments

Section 51420. - 51420. At least 90 days before the interest date of...

Section 51421. - 51421. The county treasurer shall thereupon cause to be published...

Section 51422. - 51422. If no newspaper is published in any county in...

Section 51423. - 51423. The county treasurer shall credit to the bond fund...

Section 51424. - 51424. No action contesting the validity of any call of...

Section 51425. - 51425. No action to contest the validity of any credit...

ARTICLE 8 - Assessments for Water Charges

Section 51440. - 51440. When the district has obtained an irrigation system pursuant...

Section 51441. - 51441. Water charges, included as a part of an operation...

ARTICLE 9 - Warrant Assessments

Section 51460. - 51460. If there are unpaid matured warrants, other than warrants...

Section 51461. - 51461. When, on the first day of January in any...

Section 51462. - 51462. The board shall call and collect the assessment in...

Section 51463. - 51463. Nothing in this article shall prevent the board from...

ARTICLE 11 - Assessments for Formation Expenses

Section 51485. - 51485. The district may levy an assessment to pay the...