California Code
DIVISION 11 - IRRIGATION DISTRICTS
PART 10 - ASSESSMENTS

CHAPTER 1 - Assessment

ARTICLE 1 - Assessment Book

Section 25500. - 25500. As used in this part “land” includes city and...

Section 25501. - 25501. As used in this part “improvements” includes trees, vines,...

Section 25502. - 25502. Annually, between March 1st and June 1st the assessor...

Section 25503. - 25503. All of the land shall be assessed in accordance...

Section 25504. - 25504. The assessor shall prepare an assessment book with appropriate...

Section 25505. - 25505. The book shall contain: (a) The name of the...

Section 25506. - 25506. Columns with the headings “Lot” and “Block” or either...

Section 25507. - 25507. Land as to which a partial redemption has been...

Section 25508. - 25508. On or before the first Monday in August in...

Section 25509. - 25509. Where the assessor possesses a complete, accurate map of...

ARTICLE 2 - Land Escaping Assessment

Section 25525. - 25525. Any land which should have been assessed escaping the...

Section 25526. - 25526. The additional assessments on land escaping the payment of...

Section 25527. - 25527. At the time of levying the current assessment the...

Section 25528. - 25528. The additional assessments shall be payable at the same...

ARTICLE 3 - Equalization

Section 25550. - 25550. Upon receiving the assessment book from the assessor the...

Section 25551. - 25551. The notice shall be given by publication at least...

Section 25552. - 25552. The notice shall be first published at least 20...

Section 25553. - 25553. Failure to publish the equalization notice in any county...

Section 25554. - 25554. Until the equalization is finished, the assessment book shall...

Section 25555. - 25555. On the day specified in the notice of equalization,...

Section 25556. - 25556. The board acting as a board of equalization shall...

Section 25557. - 25557. The board acting as a board of equalization shall...

Section 25558. - 25558. The secretary shall be present during the equalization proceedings...

Section 25559. - 25559. Within 10 days after the close of the equalization...

CHAPTER 2 - Levy

ARTICLE 1 - Amount of Assessments Generally

Section 25650. - 25650. Each district by its board each year within 15...

Section 25651. - 25651. (a) If a refunding bond plan or modification of...

Section 25652. - 25652. The annual assessment shall also include a levy sufficient...

Section 25653. - 25653. The annual assessment may include a levy sufficient to...

Section 25654. - 25654. The annual assessment may include a levy on land...

Section 25655. - 25655. A district may in lieu either in whole or...

Section 25656. - 25656. At the time of levying the annual assessment, there...

ARTICLE 2 - Completion Assessments

Section 25670. - 25670. A district shall by levy of a completion assessment...

Section 25671. - 25671. A completion assessment shall not be levied until both:...

Section 25672. - 25672. Before a completion assessment proposal is submitted to the...

Section 25673. - 25673. Notice of the election shall be given by both:...

Section 25674. - 25674. The notice of the election shall specify both: (a)...

Section 25675. - 25675. At the election the ballots shall contain the words...

Section 25676. - 25676. The election shall be held and the result determined...

Section 25677. - 25677. If a majority of the votes cast at the...

Section 25678. - 25678. If a majority of the votes cast are “Assessment—No,”...

Section 25679. - 25679. No informalities in the conduct of the election shall...

ARTICLE 3 - Particular Purpose Assessments

Section 25700. - 25700. The amount of an assessment levied under this article...

Section 25701. - 25701. The board may at any time call an election...

Section 25702. - 25702. The notice of the election shall set forth the...

Section 25703. - 25703. At the election the ballots shall contain the words...

Section 25704. - 25704. The election shall be held and the result determined...

Section 25705. - 25705. If a majority of the votes cast at the...

ARTICLE 4 - Emergency Assessments

Section 25725. - 25725. In cases of emergency by which the flow of...

CHAPTER 3 - Assessment Rate

ARTICLE 1 - Regular Rate

Section 25800. - 25800. The secretary annually prior to delivering the assessment book...

Section 25800.2. - 25800.2. In the event the annual assessment for any parcel...

Section 25801. - 25801. The annual rate of assessments shall be equal to...

Section 25802. - 25802. If any land is subject to a special rate...

Section 25803. - 25803. Limited assessments shall be computed and entered by the...

Section 25803.5. - 25803.5. Annual ad valorem assessments of a distribution district shall...

Section 25804. - 25804. Annual installments of an improvement district assessment shall be...

Section 25805. - 25805. Operation assessments for an improvement district shall be computed...

Section 25806. - 25806. (a) In case any charges for water and other...

Section 25807. - 25807. If the annual district assessment is payable in two...

Section 25808. - 25808. On or before the first day of November the...

Section 25809. - 25809. A district may make an additional reasonable charge for...

ARTICLE 2 - Special Rate

Section 25825. - 25825. Any person having an interest in any land within...

Section 25825.1. - 25825.1. Within the Madera Irrigation District only, any person having...

Section 25825.2. - 25825.2. (a) Within the Solano Irrigation District only, any person...

Section 25825.3. - 25825.3. (a) Within the Anderson-Cottonwood Irrigation District only, any person...

Section 25826. - 25826. The petition shall request that the board determine what...

Section 25827. - 25827. A fee of ten dollars ($10) shall be paid...

Section 25828. - 25828. The board shall set a time and place for...

Section 25829. - 25829. The notice for a special rate of assessment hearing...

Section 25830. - 25830. The board shall meet at the time and place...

Section 25831. - 25831. After the conclusion of the hearing, if the board...

Section 25832. - 25832. The order shall: (a) Describe the land entitled to...

Section 25833. - 25833. A certified copy of an order determining that any...

Section 25834. - 25834. If a determination that any land is entitled to...

Section 25835. - 25835. The determination of the board granting or denying a...

CHAPTER 4 - Collection

ARTICLE 1 - Collection Generally

Section 25925. - 25925. Except as provided in Section 25806, the annual district...

Section 25926. - 25926. The collector within 20 days after receiving the assessment...

Section 25927. - 25927. The assessment notice shall be published at least once...

Section 25928. - 25928. Failure to publish the assessment notice in any county...

Section 25929. - 25929. The collector shall attend at the time and place...

Section 25930. - 25930. Assessments or any other charge owed to the district...

Section 25931. - 25931. The collector shall mark the date of payment of...

Section 25932. - 25932. The collector shall give to the person making the...

ARTICLE 2 - Installments

Section 25950. - 25950. The board may when it so desires and shall,...

Section 25951. - 25951. The two installments shall be equal unless the resolution...

Section 25952. - 25952. The resolution shall be adopted at or prior to...

Section 25953. - 25953. The resolution may be rescinded or modified only so...

ARTICLE 3 - Segregation Before Delinquency

Section 25975. - 25975. Any person claiming an interest in any parcel of...

Section 25976. - 25976. The application may be filed at any time after...

Section 25977. - 25977. The application shall be signed, as evidence of their...

Section 25978. - 25978. Each application shall be accompanied by a fee of...

Section 25979. - 25979. If the portions into which the applicant desires the...

Section 25980. - 25980. If the portions into which the applicant desires the...

Section 25981. - 25981. The assessor shall place a valuation on each described...

Section 25982. - 25982. In either case, upon estimating the assessments due on...

Section 25983. - 25983. The board may either: (a) Confirm, modify, or set...

Section 25984. - 25984. The aggregate of the valuations of the segregated portions...

Section 25985. - 25985. The decision of the board shall be final, and...

Section 25986. - 25986. If the segregation and separate valuations and assessments are...

Section 25987. - 25987. The assessment may thereafter be paid separately on any...

ARTICLE 4 - Modification and Refund of Assessments

Section 26000. - 26000. A board shall order the collector to cancel or...

Section 26001. - 26001. On order of the board any assessments, penalties or...

Section 26002. - 26002. No order for a refund under this article shall...

Section 26003. - 26003. The board may order the collector to cancel the...

CHAPTER 5 - Delinquency

ARTICLE 1 - Date and Penalties for Delinquency

Section 26075. - 26075. Unpaid assessments not payable in installments are delinquent at...

Section 26076. - 26076. Whenever assessments are payable in installments the first installment...

Section 26077. - 26077. The collector shall collect on delinquent assessments for the...

Section 26078. - 26078. Upon the assessment, if not payable in installments, or...

Section 26079. - 26079. If any duty relating to the assessment, levy, and...

Section 26080. - 26080. The assessment book, a copy of any portion of...

Section 26081. - 26081. At any time after any assessment has become delinquent...

Section 26082. - 26082. The provisions of the Code of Civil Procedure relating...

Section 26083. - 26083. In a suit for assessments the district may recover...

ARTICLE 2 - Publication of List of Delinquencies

Section 26100. - 26100. When assessments are not payable in installments, the collector...

Section 26101. - 26101. When assessments are payable in installments, the first publication...

Section 26102. - 26102. The published list of delinquencies shall contain all of...

Section 26103. - 26103. There need be no delinquent list other than the...

Section 26104. - 26104. The collector shall publish with the list of delinquencies...

Section 26105. - 26105. The list of delinquencies and notice shall be published...

Section 26106. - 26106. If any land assessed to the same person lies...

Section 26107. - 26107. Publication of the list of delinquencies and notice shall...

Section 26108. - 26108. If any error should occur in the publication of...

ARTICLE 3 - Assessment Sale

Section 26125. - 26125. The place of the delinquent sale shall be at...

Section 26126. - 26126. The time of the delinquent sale shall be not...

Section 26127. - 26127. The collector may postpone the day of the delinquent...

Section 26128. - 26128. On the day fixed for the sale in the...

Section 26129. - 26129. Thereupon the collector shall as to each parcel sold...

Section 26130. - 26130. After the delinquent sale the collector shall make out...

Section 26131. - 26131. The certificate of sale may be in substantially the...

Section 26132. - 26132. Of each of the duplicate certificates of sale one...

Section 26133. - 26133. Notwithstanding any other provision of this part to the...

Section 26135. - 26135. The secretary shall notify the collector of assignments of...

Section 26136. - 26136. When property is sold for assessments imposed on it...

Section 26137. - 26137. Ten years after it became delinquent or one year...

Section 26138. - 26138. Ten years after the issuance of a certificate of...

CHAPTER 6 - Redemption and Its Termination

ARTICLE 1 - Redemption Generally

Section 26225. - 26225. (a) Property sold for delinquent assessments may be redeemed...

Section 26226. - 26226. On receipt of the redemption money plus the amount...

Section 26227. - 26227. One of the duplicate certificates of redemption shall be...

Section 26228. - 26228. In case of a redemption of part of any...

Section 26229. - 26229. The collector shall record the other duplicate certificate of...

Section 26231. - 26231. When a certificate of sale has been assigned, the...

Section 26232. - 26232. No incorrect statement or estimate of assessments due or...

ARTICLE 2 - Partial Redemption

Section 26250. - 26250. Redemption of a portion of any parcel of property...

Section 26251. - 26251. If the portion to be separately redeemed has a...

Section 26252. - 26252. If the portion to be separately redeemed does not...

Section 26253. - 26253. The assessor shall place a valuation on the described...

Section 26254. - 26254. The collector shall determine the amount due according to...

Section 26255. - 26255. The board may either: (a) Confirm, modify, or set...

Section 26256. - 26256. The decision of the board shall be final, and...

Section 26257. - 26257. Separate redemption, if authorized by the board, may be...

Section 26258. - 26258. The redemptioner of a portion of a parcel of...

Section 26259. - 26259. Upon payment of the amount fixed as the sum...

ARTICLE 3 - Deed on Termination of Redemption

Section 26275. - 26275. If property sold for delinquent assessments has not been...

Section 26276. - 26276. Collector’s deeds shall contain all of the following: (a)...

Section 26277. - 26277. The deed made by the collector may be in...

Section 26278. - 26278. If a collector’s deed is demanded by an assignee...

Section 26279. - 26279. In case partial redemption has been made, the form...

Section 26280. - 26280. The collector shall receive from the purchaser for the...

ARTICLE 3.5 - Redemption After Collector s Deed

Section 26290. - 26290. (a) If a collector’s deed for property sold for...

ARTICLE 4 - Effect of Deed

Section 26300. - 26300. (a) Subject to the limitations of Section 3900.5 of...

Section 26301. - 26301. Where property has been conveyed to a district by...

Section 26302. - 26302. A collector’s deed when acknowledged or proved is prima...

Section 26303. - 26303. Except as against actual fraud a collector’s deed acknowledged...

Section 26304. - 26304. An action, proceeding, defense, answer, or cross-complaint based on...

Section 26305. - 26305. An action, proceeding, defense, answer, or cross-complaint based on...

Section 26306. - 26306. The provisions of Sections 26304 and 26305 shall not...

Section 26307. - 26307. The burden of proof shall be upon the party...

ARTICLE 5 - Recordation of Deed to District

Section 26325. - 26325. A certificate of the secretary on a collector’s deed...

Section 26326. - 26326. A collector’s deed to a district shall be recorded...

CHAPTER 7 - Assessment and Collection by County

ARTICLE 1 - Assessment and Levy by County

Section 26500. - 26500. If a board neglects or refuses in any year...

Section 26501. - 26501. The applicable part of the equalized county assessment rolls...

Section 26502. - 26502. If any land subject to assessment for the purposes...

Section 26503. - 26503. The board of supervisors shall meet and equalize each...

Section 26504. - 26504. All expenses incurred in levying the assessment shall be...

ARTICLE 2 - Collection by County

Section 26525. - 26525. In case of the neglect or refusal of the...

Section 26526. - 26526. When any county tax collector collects any assessments for...

Section 26527. - 26527. As to money collected by the county tax collector...

Section 26528. - 26528. The county treasurer shall place the money of the...

Section 26529. - 26529. The county treasurer shall not pay any part of...

ARTICLE 3 - Supervision by District Attorney and Attorney General

Section 26550. - 26550. The district attorney of each office county shall ascertain...

Section 26551. - 26551. Unless the board of supervisors or county official proceeds...

Section 26552. - 26552. The district attorney shall give notice to other officials...

Section 26553. - 26553. For the enforcement of the levying and collection of...

CHAPTER 8 - Alternative Procedure for Assessment and Collection by County

ARTICLE 1 - General Provisions

Section 26600. - 26600. The procedure provided by this chapter shall be optional...

Section 26601. - 26601. At its option, the board of directors of a...

Section 26601.1. - 26601.1. (a) At its option, the board of directors of...

Section 26602. - 26602. Certified copies of such resolution shall be served on...

Section 26603. - 26603. Within 30 days of the receipt of such resolution,...

Section 26604. - 26604. The acceptance of the county’s terms by the district...

Section 26604.5. - 26604.5. The district shall comply with the provisions of Chapter...

Section 26604.6. - 26604.6. The board of supervisors may require in the contract...

Section 26605. - 26605. Upon termination of the contract, the board of directors...

Section 26606. - 26606. After termination of the contract, the county officers shall...

ARTICLE 2 - Assessment and Equalization

Section 26625. - 26625. The applicable part of the county assessment rolls as...

Section 26625.1. - 26625.1. If in the Madera Irrigation District, the county assessment...

Section 26626. - 26626. On or before the first Monday of March of...

Section 26627. - 26627. Annually, on or before the third Monday in August,...

Section 26628. - 26628. Where the district has not elected to transfer the...

Section 26629. - 26629. Within 15 days after receipt of the statement of...

Section 26630. - 26630. Where the district has not elected to transfer the...

Section 26631. - 26631. Upon receiving the roll from the secretary, the collector...

ARTICLE 3 - Collection

Section 26650. - 26650. Where the district has elected to transfer the duties...

Section 26651. - 26651. Annually before September 1st, the district’s directors shall levy...

Section 26652. - 26652. The county auditor shall compute and enter in the...

Section 26653. - 26653. The assessment so levied shall be collected at the...

Section 26654. - 26654. The compensation paid to the county for assessing or...

Section 26655. - 26655. Unpaid district assessments are delinquent on the same hour...

Section 26656. - 26656. Lands sold for delinquent district assessments may be redeemed...

Section 26657. - 26657. The county auditor shall apportion to the district the...

Section 26658. - 26658. Lands sold to the district remaining unredeemed after five...

CHAPTER 9 - Collection, Payment in Lieu of Assessment and Distribution of Water by Public Agencies

Section 26670. - 26670. As used in this chapter, “public agency” means any...

Section 26671. - 26671. Any district may enter into a contract with any...

Section 26672. - 26672. The water made available by the district to the...

Section 26673. - 26673. Upon the execution of such contract and so long...

Section 26674. - 26674. Nothing in this chapter authorizes the sale or transfer...

Section 26675. - 26675. No right in any water or water right owned...

Section 26676. - 26676. Except as otherwise provided herein the contract between the...

Section 26677. - 26677. The provisions of this chapter shall supersede all provisions...