California Health and Safety Code ARTICLE 3 - Collection of Expenses

• Section 14915.
  A copy of the report, as confirmed, shall be turned over to the auditor of the county, on or before the tenth day of August...
• Section 14916.
  The tax collector shall include the amount of the assessment on bills for taxes levied against the respective lots and parcels of land.(Enacted by Stats....
• Section 14917.
  Thereafter the amounts of the assessments shall be collected at the same time and in the same manner as county taxes are collected, and are...
• Section 14918.
  All laws applicable to the levy, collection and enforcement of county taxes are applicable to such special assessment taxes.(Enacted by Stats. 1939, Ch. 60.)
• Section 14919.
  The county tax collector may, in his discretion, issue separate bills for such special assessment taxes and separate receipts for collection on account of such...
• Section 14920.
  All or any portion of any such special assessment, penalty or costs heretofore or hereafter entered, shall on order of the board of supervisors be...
• Section 14921.
  No order for a refund under the foregoing section shall be made except on a claim:(a)  Verified by the person who paid the special assessment,...
• Section 14922.
  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...

Last modified: October 22, 2018