California Streets and Highways Code CHAPTER 5 - Levying and Collecting the Assessment

  • Section 10400.
    The validity of an assessment or supplementary assessment levied under this division shall not be contested in any action or proceeding unless the action or...
  • Section 10401.
    Upon the passage of the resolutions provided for in Section 10312, the clerk of the legislative body shall, if bonds are to be issued, transmit...
  • Section 10402.
    The tax collector shall record the diagram and assessment received pursuant to Section 10401 in a substantial book to be kept for that purpose in...
  • Section 10402.5.
    Upon the passage of the resolution provided for in subdivision (a) of Section 10312, the city clerk shall record a notice of assessment, as provided...
  • Section 10403.
    All assessments not paid within 30 days after they become due, except all unpaid assessments for which bonds are to be issued, shall become delinquent...
  • Section 10404.
    (a) Notice of recordation of assessment shall be given as provided in this section.(b) Upon recording of the assessment, the collection officer shall mail, as provided in...
  • Section 10405.
    The tax collector shall fix a time and place for the sale of various parcels of land upon which the assessments are unpaid, which date...
  • Section 10406.
    When the resolution of intention does not provide for the issuance of bonds, the tax collector of the entity conducting the proceedings shall give the...
  • Section 10407.
    Within 30 days after the date of the delinquency, the tax collector shall begin the publication of a notice of sale of the property upon...
  • Section 10408.
    The notice of sale published pursuant to Section 10407 need not set out the description of the various parcels of land at length, but shall...
  • Section 10408.5.
    (a) Not less than 45 days nor more than 60 days prior to the date of sale, the tax collector shall send notice by registered mail...
  • Section 10409.
    At least 15 days prior to the date of the sale, the tax collector shall mail, postage prepaid, notices of sale to the owners of...
  • Section 10410.
    Upon the completion of the publishing and mailing of the notices of sale, the tax collector shall file with the legislative body an affidavit setting...
  • Section 10411.
    At any time after delinquency and prior to the sale of any parcels of land assessed and delinquent, any person may pay the assessment, and...
  • Section 10412.
    At the time and place fixed in the notice, the tax collector shall proceed with the sale of the property advertised, commencing at the head...
  • Section 10413.
    The tax collector shall sell separately each parcel of land in the published notice on which the assessment remains unpaid, or so much of it...
  • Section 10414.
    For each sale the tax collector shall issue an original and duplicate certificate of sale, referring to the proceedings, describing the parcel sold, and giving...
  • Section 10415.
    At any time before the expiration of one year from the date of the sale, any property sold pursuant to this chapter may be redeemed...
  • Section 10416.
    The tax collector shall pay the redemption money to the person holding the original certificate of sale and shall require that the person to whom...
  • Section 10417.
    If property sold pursuant to this chapter is not redeemed within one year, and if the purchaser or his assignee has complied with the provisions...
  • Section 10418.
    At least 30 days before he applies for a deed, the purchaser or his assignee shall serve upon the owner of the property, and upon...
  • Section 10419.
    The person applying for a deed shall file with the tax collector an affidavit or affidavits showing that notice of such application has been given...
  • Section 10420.
    If redemption of the property is made after such affidavits are filed, and more than 11 months from the date of sale, the person making...
  • Section 10421.
    No deed for any property sold for delinquent assessment shall be made until the purchaser or his assignee has complied with all the provisions of...
  • Section 10422.
    The deed of the tax collector conveys the title in fee to the property and entitles the grantee, upon the receipt thereof, to immediate possession...
  • Section 10423.
    The deed of the tax collector is prima facie evidence of the truth of all the matters which it recites, and of the regularity of...
  • Section 10424.
    As fast as collected the tax collector shall pay the funds collected by him pursuant to this division, either upon voluntary payment or as the...
  • Section 10424.2.
    (a) If the Orange County Board of Supervisors determines, subsequent to the issuance of bonds, that the acquisition or construction of all or any part of...
  • Section 10425.
    If the first assessment or the sale of bonds to represent assessments levied pursuant to this division fails to raise sufficient money to pay all...
  • Section 10426.
    The supplemental assessment shall be made and collected in the same manner, as nearly as may be, as the first assessment. Subsequent supplemental assessments may...
  • Section 10427.
    After completion of the improvement and the payment of all claims from the improvement fund, the legislative body shall determine the amount of the surplus,...
  • Section 10427.1.
    (a) If there is no supplemental assessment, the entire amount of the surplus shall be applied as a credit to the assessment or, as an alternative,...
  • Section 10427.2.
    If, pursuant to Section 10427, the legislative body determines that any surplus remaining in the improvement fund shall be used as a credit upon the...
  • Section 10427.5.
    If any work to be performed under this division is deleted from a specific lot fronting on the improvement, the surplus in the improvement fund...
  • Section 10428.
    From the date of the recordation pursuant to Sections 3114 and 3115, each special assessment levied under this division is a lien upon the land...
  • Section 10429.
    The lien, whether bonds issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the same...
  • Section 10430.
    The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment...
  • Section 10506.
    At any time after the preliminary approval of the report provided for in Section 10300, by resolution adopted by a vote of two-thirds of all...
  • Section 10507.
    The legislative body, on ordering the municipality itself to execute the improvement, may authorize the municipality to employ the labor, and provide the material, appliances,...
  • Section 10508.
    The cost and expenses of work executed by the municipality itself shall be paid out of the improvement fund, but the amount appropriated and used...

Last modified: October 22, 2018