California Streets and Highways Code CHAPTER 6 - Levying and Collecting the Assessment

• Section 18090.
  After acquiring jurisdiction to proceed with the improvement, the city council shall levy the assessment for the portion or percentage required to pay for the...
• Section 18091.
  Such report shall contain:(a) An estimate of the cost and expense of the improvement for the ensuing 12-month period or the ensuing fiscal year.(b) A diagram showing...
• Section 18092.
  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 18092.1.
  If there is any surplus remaining at the close of the last contract year under any proceedings, such surplus shall be used as follows:(a) If new...
• Section 18093.
  If for any reason there is a deficiency in the funds derived from the assessment for any improvement, including all incidental expenses thereof, the city...
• Section 18094.
  Upon the levying of any assessment, the city clerk shall transmit the diagram and assessment upon which such levy is based, or a certified copy...
• Section 18095.
  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 18096.
  Upon the receipt of the diagram and assessment or a certified copy thereof, the tax collector shall record them in a suitable book to be...
• Section 18097.
  The tax collector shall, upon the recording of such diagram and assessment, give notice by publication for five days in a daily newspaper, published and...
• Section 18098.
  When payment of any assessment is made, the tax collector shall mark opposite such assessment the word “paid,” with the date of the payment thereof,...
• Section 18099.
  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