California Code
DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW
PART 9 - ASSESSMENTS

CHAPTER 1 - Preliminary Assessments

Section 46000. - 46000. A preliminary assessment is an assessment levied by the...

Section 46001. - 46001. At its first regular meeting, or within 90 days...

Section 46002. - 46002. The amounts required to be raised to pay warrants...

Section 46003. - 46003. In the event the first preliminary assessment is not...

Section 46004. - 46004. Except as otherwise provided in this chapter, the total...

Section 46005. - 46005. If after the total amount raised by all preliminary...

Section 46006. - 46006. Before levying any additional preliminary assessment the board shall...

Section 46007. - 46007. A copy of the resolution of intention shall be...

Section 46008. - 46008. At the time appointed for the open meeting by...

Section 46009. - 46009. Every preliminary assessment is a lien upon the land...

Section 46010. - 46010. If, after a project has been completed, the board...

CHAPTER 2 - Original Assessments to Finance Projects

ARTICLE 1 - Commissioners

Section 46150. - 46150. If a district project is adopted as provided in...

Section 46151. - 46151. No commissioner shall have any interest in any land...

Section 46152. - 46152. Each commissioner before entering upon his duties shall take...

Section 46153. - 46153. The commissioners shall be paid as compensation for the...

Section 46154. - 46154. Compensation to the commissioners shall be paid out of...

Section 46155. - 46155. The commissioners shall receive from the board a copy...

Section 46156. - 46156. In lieu of the appointment of the three commissioners...

ARTICLE 2 - Apportionment of Costs

Section 46175. - 46175. The commissioners appointed pursuant to Article 1 of this...

Section 46176. - 46176. The commissioners shall apportion the cost in accordance with...

Section 46177. - 46177. If the project includes plans for the generation of...

Section 46178. - 46178. Where any tract of land consists of more than...

Section 46179. - 46179. If the district project as adopted, as provided in...

ARTICLE 3 - Assessment Rolls

Section 46200. - 46200. The commissioners shall prepare and certify assessment rolls which...

Section 46201. - 46201. The roll shall be separately made for each affected...

Section 46202. - 46202. When completed, the rolls shall be accompanied by the...

Section 46203. - 46203. In the report of the commissioners, land embraced within...

Section 46205. - 46205. The commissioners shall transmit two copies of the rolls...

Section 46206. - 46206. The board shall forthwith give notice of the filing...

Section 46207. - 46207. The objections to any assesment shall be in writing,...

Section 46208. - 46208. The verification shall be made by the affidavit of...

Section 46209. - 46209. If no objections are filed with respect to a...

Section 46210. - 46210. Upon filing of the certificates of the secretary of...

ARTICLE 4 - Hearings Before Adjustment Board

Section 46225. - 46225. In the event objections are filed with respect to...

Section 46226. - 46226. The adjustment board shall at once organize by the...

Section 46227. - 46227. Notice of the hearing shall be published at least...

Section 46230. - 46230. The adjustment board may postpone the hearings on objections...

Section 46231. - 46231. At the hearings, the adjustment board shall hear such...

Section 46232. - 46232. No assessment shall be increased if the holder of...

ARTICLE 5 - Approval of Assessment Roll

Section 46255. - 46255. After hearing of objections, the adjustment board shall make...

Section 46256. - 46256. Two copies of the assessment roll as finally fixed...

Section 46257. - 46257. The assessment roll as approved by the adjustment board...

ARTICLE 6 - Lien of Assessment

Section 46280. - 46280. When the secretary of the board files the certificates...

Section 46281. - 46281. Where bonds of a district have been issued upon...

ARTICLE 7 - Additional Units of Project

Section 46305. - 46305. Upon adoption of a resolution by the board to...

ARTICLE 8 - Reapportionment of Assessments

Section 46325. - 46325. When any tract of land upon which any assessment...

Section 46326. - 46326. Supplementary assessment rolls showing the reapportionments shall be made...

Section 46328. - 46328. The board shall file with the treasurer of each...

Section 46329. - 46329. After the supplementary assessment rolls have been filed the...

Section 46330. - 46330. The supplementary assessment rolls are a part of and...

Section 46331. - 46331. The reapportionment shall in nowise affect the assessment except...

ARTICLE 9 - Reassessment of Cost

Section 46355. - 46355. At any time after the commissioners have assessed the...

Section 46356. - 46356. The reassessment of costs of the project shall be...

ARTICLE 10 - Interim Project Assessments

Section 46375. - 46375. At any time after a district project is adopted,...

Section 46376. - 46376. Each interim project assessment shall be levied in an...

Section 46377. - 46377. The board may by resolution levy an interim project...

Section 46378. - 46378. Every interim project assessment is a lien upon the...

Section 46379. - 46379. The amount of any interim project assessment assessed against...

Section 46380. - 46380. If the amount of the interim project assessment or...

Section 46381. - 46381. A district may issue direct assessment warrants payable from...

Section 46382. - 46382. If there are no obligations outstanding which are secured...

CHAPTER 3 - Payment of Assessments

Section 46500. - 46500. The assessment list of each county shall remain open...

Section 46501. - 46501. During the time the assessment lists are open any...

CHAPTER 4 - Additional Help for County Treasurer

Section 46650. - 46650. The county treasurer of any affected county, during the...

CHAPTER 5 - Collection of Original Assessments

ARTICLE 1 - In General

Section 46670. - 46670. At the end of 30 days, the county treasurer...

Section 46671. - 46671. All unpaid assessments bear interest at the rate of...

Section 46672. - 46672. All unpaid assessments and accrued interest shall be collected...

Section 46673. - 46673. Unless bonds have been authorized as provided in this...

Section 46674. - 46674. Except as otherwise provided in Section 46675, in the...

Section 46675. - 46675. The board, pursuant to a resolution entered in its...

ARTICLE 2 - Notice of Time for Payment

Section 46695. - 46695. Upon making any order fixing and calling an installment...

Section 46696. - 46696. The notice shall be sent through the mail, addressed...

ARTICLE 3 - Penalty for Delinquency

Section 46710. - 46710. If any installment remains unpaid at the expiration of...

ARTICLE 4 - Notice of Sale of Property

Section 46730. - 46730. Immediately after the installment has become delinquent, the county...

Section 46731. - 46731. The notice shall contain all the following: (a) A...

ARTICLE 5 - Sale for Nonpayment

Section 46755. - 46755. The date of the sale of assessed property shall...

Section 46756. - 46756. At the time stated in the notice, or such...

Section 46757. - 46757. Out of the proceeds of sale, the county treasurer...

Section 46758. - 46758. The county treasurer shall pay to the owner of...

Section 46759. - 46759. Except where bonds have been issued upon an assessment,...

Section 46759.5. - 46759.5. Except where bonds have been issued upon an assessment,...

Section 46760. - 46760. Upon filing of a resolution pursuant to Section 46759.5...

Section 46761. - 46761. A certificate of sale shall be executed by the...

ARTICLE 6 - Redemption

Section 46785. - 46785. Any person interested in property sold for nonpayment of...

Section 46786. - 46786. The redemptioner shall pay to the county treasurer the...

Section 46788. - 46788. If no redemption is made within three years from...

Section 46788.1. - 46788.1. After receiving a demand for a deed pursuant to...

Section 46788.2. - 46788.2. After the first publication of the notice required by...

Section 46788.3. - 46788.3. Upon first publication of the notice required by Section...

Section 46789. - 46789. The effect of the deed shall be to convey...

Section 46790. - 46790. In any district having no outstanding bonds issued prior...

Section 46791. - 46791. The deed executed by the district shall convey the...

Section 46792. - 46792. The district may sell property deeded to it for...

Section 46793. - 46793. The deed executed by the district shall convey the...

Section 46794. - 46794. The district may also dispose of property acquired by...

Section 46795. - 46795. In any case where a district in the process...

Section 46796. - 46796. Any action or proceeding, based on the alleged invalidity...

Section 46797. - 46797. An action or proceeding based on the alleged invalidity...

CHAPTER 6 - Supplementary Assessments for Completion of Project

ARTICLE 1 - Levy

Section 46900. - 46900. “Supplementary assessment”, as used in this chapter, means an...

Section 46901. - 46901. If the original assessment for the project or any...

Section 46902. - 46902. Each supplementary assessment shall be apportioned among the different...

Section 46903. - 46903. The supplementary assessment shall be made by order entered...

Section 46904. - 46904. Upon making the assessment order, the board shall prepare...

Section 46905. - 46905. Upon completion of the supplementary assessment roll, the board...

Section 46906. - 46906. Upon the filing of the assessment roll with the...

Section 46907. - 46907. At any time within 60 days from the filing...

ARTICLE 2 - Collection

Section 46930. - 46930. The supplementary assessment shall be collected in the manner...

ARTICLE 3 - Additional Property or Work

Section 46950. - 46950. The board may determine upon the acquisition of property...

Section 46951. - 46951. The same proceedings for the preparation and adoption or...

CHAPTER 7 - Supplementary Assessments for Maintenance

ARTICLE 1 - Report and Hearing

Section 47100. - 47100. “Supplementary assessment” as used in this chapter means an...

Section 47101. - 47101. Whenever after completion of the works of a district...

Section 47102. - 47102. The board shall file with the secretary a copy...

Section 47103. - 47103. The hearings shall be public, and held at the...

Section 47104. - 47104. At the hearing all protestants shall be permitted to...

Section 47105. - 47105. At the conclusion of the hearing, the board may...

ARTICLE 2 - Levy

Section 47125. - 47125. The supplementary assessment shall be apportioned among the respective...

Section 47126. - 47126. The order making the supplementary assessment shall be entered...

Section 47127. - 47127. Upon making the assessment order, the board shall prepare...

Section 47128. - 47128. Upon the completion of the supplementary assessment roll, the...

Section 47129. - 47129. The supplementary assessment is a lien upon each tract...

Section 47130. - 47130. At any time within 60 days from the filing...

ARTICLE 3 - Collection

Section 47155. - 47155. The supplementary assessment shall be collected in the manner...

Section 47156. - 47156. The report of the commissioners allocating or spreading the...

Section 47157. - 47157. All provisions of this division with respect to the...

ARTICLE 4 - Charges

Section 47180. - 47180. For the purpose of the care, operation, management, or...

Section 47181. - 47181. Whenever any tolls or charges for the use of...

Section 47182. - 47182. In case any tolls or charges remain unpaid for...

Section 47183. - 47183. After any toll or charge becomes delinquent, the board...

Section 47184. - 47184. The board may, at any time after any toll...

Section 47185. - 47185. In the suit the district may recover the amount...

CHAPTER 8 - Assessments Upon Which Bonds Have Been Issued

ARTICLE 1 - Lien and Additional Assessments

Section 47300. - 47300. The lien of any unpaid assessment upon which bonds...

Section 47301. - 47301. If for any reason any part of the principal...

Section 47302. - 47302. The additional or supplemental assessment shall be enforced and...

Section 47303. - 47303. Where bonds of the district have been authorized to...

Section 47304. - 47304. The interest due at any time on unpaid assessments...

Section 47305. - 47305. The word installment as used in this chapter shall...

ARTICLE 2 - Levy and Collection

Section 47325. - 47325. At least 90 days before any interest date of...

Section 47326. - 47326. Each county treasurer shall cause to be published once...

Section 47327. - 47327. If any part of the installment or any interest...

ARTICLE 3 - Sale of Property

Section 47350. - 47350. When any installment has become delinquent, the county treasurer...

Section 47351. - 47351. At the time stated in the notice, the county...

Section 47352. - 47352. The sale shall be made for cash, except the...

Section 47353. - 47353. If no bid is made for any parcel at...

Section 47354. - 47354. The county treasurer shall execute to each purchaser, including...

ARTICLE 4 - Redemption

Section 47375. - 47375. Any person interested in property sold pursuant to this...

Section 47376. - 47376. If no redemption is made within three years, the...

Section 47377. - 47377. The deed shall convey the land to the grantee...

Section 47378. - 47378. No parcel sold and conveyed to the district shall...

Section 47379. - 47379. Every deed by a county treasurer purporting to be...

CHAPTER 9 - Amendatory Assessments

Section 47400. - 47400. The board shall levy an amendatory assessment in the...

Section 47401. - 47401. In case the assessment to be amended was not...

CHAPTER 10 - Assessment of Included Land

Section 47550. - 47550. Upon the inclusion of any land within a district...

Section 47551. - 47551. The board shall appoint commissioners to make the assessment...

Section 47552. - 47552. The assessment shall be made in the same manner...

CHAPTER 11 - Deduction of Power Revenues From Assessments

Section 47700. - 47700. Upon the call of any assessment, or portion thereof,...

Section 47701. - 47701. From the assessment called upon each tract of land...

CHAPTER 12 - Cancellation and Refund of Unnecessary Assessments

Section 47800. - 47800. When a district has levied an assessment and it...

Section 47801. - 47801. In the resolution of intention the board shall specify...

Section 47803. - 47803. A copy of the resolution of intention shall be...

Section 47804. - 47804. Objections shall be written, verified, and filed with the...

Section 47805. - 47805. At the meeting the board shall hear any evidence...

Section 47806. - 47806. When a resolution to cancel is adopted, a copy...

Section 47807. - 47807. When the resolution to cancel is attached to the...

Section 47808. - 47808. When a landowner, in a district in which the...

Section 47809. - 47809. The warrants shall be payable out of the fund...

Section 47810. - 47810. No assessment balance or part thereof shall be canceled...

CHAPTER 13 - Alternate Provisions for Collection and Enforcement of District Assessments by the County

ARTICLE 1 - Collection of Assessments by the County

Section 47900. - 47900. This chapter provides an alternative method for the collection...

Section 47901. - 47901. The board may elect to avail itself of the...

Section 47902. - 47902. The board shall declare its election by a resolution...

Section 47903. - 47903. An election pursuant to Section 47902 is effective with...

Section 47904. - 47904. On or before the 15th day of July, the...

Section 47905. - 47905. A certified copy of the resolution provided for in...

Section 47906. - 47906. The county treasurer, upon receipt of the certified copy...

Section 47907. - 47907. The county auditor, on receipt of said affected assessment...

Section 47908. - 47908. Assessments called pursuant to this chapter shall be collected...

Section 47909. - 47909. Each county assessor, auditor, treasurer and tax collector shall...

Section 47910. - 47910. The board of supervisors may provide extra help for...

Section 47911. - 47911. Whenever any real property situated in any district which...

Section 47912. - 47912. Notwithstanding the provisions of Sections 47902 and 47903, any...

ARTICLE 2 - Placing of Delinquent Assessments on County Tax Rolls

Section 47930. - 47930. The board, by resolution, in lieu of enforcing collection...

ARTICLE 3 - Enforcement of Delinquencies

Section 47960. - 47960. The provisions of Chapter 5 (commencing with Section 46670)...

Section 47961. - 47961. The enforcement of the collection of district assessments under...

ARTICLE 4 - Collection of Tolls and Charges by the County

Section 47980. - 47980. The district may elect to have the county collect...

Section 47981. - 47981. The county auditor shall thereafter add to the tax...

Section 47982. - 47982. The county tax collector and treasurer shall thereupon collect,...