California Code
DIVISION 13 - CALIFORNIA WATER DISTRICTS
PART 7 - ASSESSMENTS

CHAPTER 1 - Assessment

ARTICLE 1 - Annual Estimate

Section 36550. - 36550. As used in this part “board of supervisors” means...

Section 36551. - 36551. As used in this part “bond” means a general...

Section 36552. - 36552. Between the date on which the district was formed...

Section 36553. - 36553. The annual estimate shall specify the portion thereof which...

Section 36554. - 36554. The annual estimate may include an amount to be...

Section 36555. - 36555. The board shall deduct from the annual estimate the...

Section 36556. - 36556. If, at the time any annual estimate is required...

Section 36557. - 36557. Immediately upon the formation of the district the board...

Section 36558. - 36558. The board may from time to time by resolution...

Section 36559. - 36559. If a fiscal year is adopted pursuant to Section...

Section 36560. - 36560. Assessments that are imposed pursuant to this part and...

ARTICLE 2 - Assessment Book

Section 36570. - 36570. Between the date on which the district was formed...

Section 36571. - 36571. All of the land shall be assessed at its...

Section 36572. - 36572. The assessor shall, within the time for assessing the...

Section 36573. - 36573. The assessment book shall contain: (a) The name of...

Section 36574. - 36574. If the district is contained in more than one...

Section 36575. - 36575. In lieu of assessing the land, as aforesaid, the...

Section 36576. - 36576. Notwithstanding Section 36571, until such time as a district...

Section 36577. - 36577. In lieu of assessing all land pursuant to its...

Section 36578. - 36578. If the board elects to have land within the...

Section 36579. - 36579. If the board elects to have land within the...

ARTICLE 3 - Land Escaping Assessment

Section 36590. - 36590. If any land is not charged with its portion...

ARTICLE 4 - Hearing on Assessment

Section 36600. - 36600. Within 60 days after the estimate and the assessment...

Section 36601. - 36601. The clerk of the board of supervisors shall give...

Section 36602. - 36602. The first publication of the notice shall be at...

Section 36603. - 36603. From the time of calling the hearing and until...

Section 36604. - 36604. At the hearing the board of supervisors, meeting as...

Section 36605. - 36605. After hearing all objections and evidence, the board of...

Section 36606. - 36606. Any changes or additions ordered by the board of...

Section 36607. - 36607. Before the hearing is closed the assessor shall add...

Section 36608. - 36608. After the statement is completed, the board of supervisors,...

Section 36609. - 36609. After fixing the rate of assessment, the board of...

Section 36610. - 36610. The orders of the board of supervisors made at...

Section 36611. - 36611. Any person interested in land and aggrieved by a...

CHAPTER 2 - Levy

Section 36725. - 36725. Within 10 days after the hearing on assessment is...

Section 36726. - 36726. Within 10 days after the assessment is completed, the...

Section 36727. - 36727. After each separate part of the assessment book has...

Section 36728. - 36728. No action to determine the validity of any district...

Section 36729. - 36729. In case any charges for water or other services,...

CHAPTER 3 - Collection

Section 36825. - 36825. After the filing of all parts of the assessment...

Section 36826. - 36826. Within 10 days after each assessment is due and...

Section 36827. - 36827. Assessments shall be paid in lawful money of the...

Section 36828. - 36828. The tax collector shall mark the date of payment...

Section 36829. - 36829. The tax collector shall give a receipt to the...

Section 36830. - 36830. The tax collector shall pay the money received to...

Section 36830.1. - 36830.1. The tax collector may, in his discretion, accept negotiable...

Section 36830.2. - 36830.2. As used herein, “negotiable paper” means bank checks and...

Section 36830.3. - 36830.3. The acceptance of negotiable paper constitutes a payment of...

Section 36830.4. - 36830.4. If any negotiable paper is not paid on due...

Section 36830.5. - 36830.5. When a cancellation is made the tax collector shall...

Section 36830.6. - 36830.6. If a remittance to cover a payment required to...

Section 36831. - 36831. The board shall order the collector to cancel or...

Section 36832. - 36832. On order of the board any assessments, penalties or...

Section 36833. - 36833. No order for a refund under Section 36832 shall...

CHAPTER 4 - Delinquency and Sale

Section 36950. - 36950. Unpaid assessments are delinquent unless paid within six calendar...

Section 36950.1. - 36950.1. As used in this chapter and Chapter 5 (commencing...

Section 36950.5. - 36950.5. Notwithstanding the provisions of Section 36950, the board may,...

Section 36951. - 36951. As soon as possible after the assessments, or any...

Section 36952. - 36952. The notice required by Section 36951 shall be published...

Section 36953. - 36953. If any error should occur in the published notice...

Section 36954. - 36954. On the day fixed for the sale in the...

Section 36955. - 36955. Thereupon the collector shall, as to each parcel sold,...

Section 36956. - 36956. After the delinquent sale the collector shall make out,...

Section 36957. - 36957. The certificate of sale may be substantially in the...

Section 36958. - 36958. Of each of the duplicate certificates of sale one...

Section 36959. - 36959. Notwithstanding any other provision of this part to the...

Section 36960. - 36960. When property is sold for assessments imposed on it...

CHAPTER 5 - Assessment After Sale to District

Section 37050. - 37050. All property sold for delinquent assessments to the district...

Section 37051. - 37051. If the property is sold to the district for...

CHAPTER 6 - Redemption and its Termination

Section 37150. - 37150. Property sold to the district for delinquent assessments may...

Section 37151. - 37151. On receipt of the redemption money plus the amount...

Section 37152. - 37152. One of the duplicate certificates of redemption shall be...

Section 37153. - 37153. The collector shall record the other duplicate certificate of...

Section 37155. - 37155. If the property sold for delinquent assessments has not...

Section 37155.1. - 37155.1. After receiving a demand for a collector’s deed pursuant...

Section 37155.2. - 37155.2. After the first publication of the notice required by...

Section 37155.3. - 37155.3. Upon first publication of the notice required by Section...

Section 37156. - 37156. A collector’s deed shall contain the date of sale...

Section 37157. - 37157. A collector’s deed to a district shall be recorded...

Section 37158. - 37158. The collector’s deed conveys to the district title to...

Section 37159. - 37159. A collector’s deed when acknowledged or proved is prima...

Section 37160. - 37160. Except as against actual fraud a collector’s deed acknowledged...

Section 37161. - 37161. An action, proceeding, defense, answer, or cross-complaint based on...

Section 37162. - 37162. An action, proceeding, defense, answer, or cross-complaint based on...

Section 37163. - 37163. The provisions of Sections 37161 and 37162 do not...

Section 37164. - 37164. The burden of proof shall be upon the party...

CHAPTER 7 - Optional Provisions for Installment Redemption

Section 37175. - 37175. This chapter provides an optional provision for the redemption,...

Section 37176. - 37176. As used in this chapter: (a) “Redemption amount” means...

Section 37177. - 37177. During such time as the provisions of this chapter...

Section 37178. - 37178. During the time payments are made under this chapter,...

Section 37179. - 37179. Election to pay delinquent assessments in installments is made...

Section 37180. - 37180. In each succeeding fiscal year, the redemptioner shall pay...

Section 37181. - 37181. In each succeeding fiscal year, the redemptioner shall pay,...

Section 37182. - 37182. If all payments are not made on or before...

Section 37183. - 37183. Payments under this chapter are not a redemption or...

Section 37184. - 37184. If all payments under this chapter are made as...

Section 37185. - 37185. The redemption certificate for a redemption under this chapter...

Section 37186. - 37186. Excepting as provided in this chapter, the redemption shall...