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

• Section 22130.
  If the council orders the improvement to be made, it shall levy an assessment upon the lots or parcels of land specified in the diagram...
• Section 22131.
  Upon the levying of the assessment, the clerk of the council shall transmit to the city tax collector the diagram and assessment upon which the...
• Section 22132.
  The validity of any assessment levied under this part shall not be contested in any action or proceeding unless the action or proceeding is commenced...
• Section 22133.
  Upon the receipt of the diagram and assessment the tax collector shall record them in a suitable book to be kept by him for that...
• Section 22134.
  Immediately upon the recording, the several assessments contained in the assessment roll shall become due and payable, and each of the assessments shall be a...
• Section 22135.
  The tax collector shall, upon the recording of the assessment, give notice thereof by publication for five days in a daily newspaper, published and circulated...
• Section 22136.
  The notice shall state that:(a) The assessments have been recorded in the tax collector’s office.(b) All sums assessed therein are due and payable immediately.(c) The payment of the...
• Section 22137.
  When any assessment is paid, the tax collector shall mark opposite the assessment the word “paid,” with the date of the payment and shall give...
• Section 22138.
  All assessments unpaid shall be delinquent at the expiration of a period of 30 days from the first publication or posting of the notice that...
• Section 22139.
  The tax collector shall, when any assessment is delinquent, mark opposite the assessment the word “delinquent,” and shall add 10 per cent to the amount...
• Section 22140.
  As an alternative method for the collection of assessments levied under this part, the council, after the adoption of the resolution ordering the improvement, may...
• Section 22141.
  The city council shall have the power, in its discretion, to determine that the payment of such assessments may be made in annual installments, in...
• Section 22142.
  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