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

• Section 18390.
  The city council shall thereafter levy an assessment upon each lot and parcel of land for the first contract year for the amount estimated to...
• Section 18391.
  The city council may order by resolution that any part or amount of the next installment of the estimated cost and expense of any improvement...
• Section 18392.
  Whenever a part of the next installment of the estimated cost and expense is to be paid by the city, the superintendent of streets, in...
• Section 18393.
  Any surplus assessments collected shall be applied by the city council to reduce the assessment to be levied either for the next ensuing contract year...
• Section 18394.
  If there is any suplus remaining at the close of the last contract year under any proceedings, such surplus shall be used as follows:(a) If new...
• Section 18395.
  Whenever a lot or parcel of land belonging to the United States or to the state, or to a county, city, public agent, mandatory of...
• Section 18396.
  If the lots or parcels of land, or any of them, are so omitted from any installment assessment then the total cost and expense of...
• Section 18397.
  If in such resolution the city council declares that the lots or parcels of land owned as provided in Section 18395 shall be included in...
• Section 18398.
  The validity of any assessment levied under this part shall not be contested in any action or proceeding unless such action or proceeding is commenced...
• Section 18399.
  Upon the levying of an installment assessment the city clerk shall transmit the diagram and assessment and any modifications or corrections thereof made by the...
• Section 18400.
  Upon the receipt of the diagram and installment assessment the tax collector shall record them in a suitable book to be kept for that purpose...
• Section 18401.
  Where the duties of assessing property and collecting city taxes are performed for the city by the county assessor and the county tax collector, in...
• Section 18402.
  All sums collected on account of such assessment shall be placed in the city treasury to the credit of a special fund, which shall be...
• Section 18403.
  When the diagram and installment assessment are recorded, the several amounts assessed shall be a lien upon the lots or parcels of land assessed, respectively....
• Section 18404.
  Where the duties of assessing property and collecting city taxes are performed for a city by the county assessor and the county tax collector in...
• Section 18405.
  The lien shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but it shall have priority over all fixed...

Last modified: October 22, 2018