California Government Code ARTICLE 13 - Priority of Special Assessment Liens

• Section 53930.
  The purpose of this article is to make uniform the priority of special assessment liens. Therefore, its provisions shall be controlling over general and special...
• Section 53931.
  All special assessments in which the amount thereof is apportioned among the several parcels of land assessed shall constitute a lien in said respective amounts...
• Section 53932.
  From and after the time for filing or recording the assessment, as provided in the law pursuant to which it is levied, it shall impart...
• Section 53933.
  The lien of the special assessment, whether or not bonds have been or are to be issued to represent the unpaid assessments, shall be subordinate...
• Section 53934.
  The lien of a reassessment or a refunding assessment shall be the same as the original assessment to which it relates. A supplemental assessment is...
• Section 53935.
  The lien of said assessments shall be coequal to and independent of the lien for general taxes, and, except as provided in Section 53936, not...
• Section 53936.
  When, pursuant to any law, the installments of any fixed lien special assessment are collected on the roll on which the general taxes of the...
• Section 53937.
  All special ad valorem assessments shall have the same priority as taxes, and Section 53936 shall apply to the installments thereof.(Added by Stats. 1963, Ch.

Last modified: October 22, 2018