California Water Code CHAPTER 3 - Collection

• Section 36825.
  After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any...
• Section 36826.
  Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county...
• Section 36827.
  Assessments shall be paid in lawful money of the United States.(Added by Stats. 1951, Ch. 390.)
• Section 36828.
  The tax collector shall mark the date of payment in the assessment book opposite the name of the assessee.(Added by Stats. 1951, Ch. 390.)
• Section 36829.
  The tax collector shall give a receipt to the person making payment specifying:(a) The land assessed.(b) The amount of the assessment.(c) The amount paid.(Added by Stats. 1951, Ch.
• Section 36830.
  The tax collector shall pay the money received to the treasurer.(Added by Stats. 1951, Ch. 390.)
• Section 36830.1.
  The tax collector may, in his discretion, accept negotiable paper in payment of any assessment or on a redemption.(Added by Stats. 1970, Ch. 438.)
• Section 36830.2.
  As used herein, “negotiable paper” means bank checks and drafts and express and post office money orders payable on demand.(Added by Stats. 1970, Ch. 438.)
• Section 36830.3.
  The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable...
• Section 36830.4.
  If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its...
• Section 36830.5.
  When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by...
• Section 36830.6.
  If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly...
• Section 36831.
  The board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:(a) Assessed...
• Section 36832.
  On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:(a) Paid more...
• Section 36833.
  No order for a refund under Section 36832 shall be made except upon a claim both:(a) Verified by the person who paid the assessment, penalties, or...

Last modified: October 22, 2018