California Streets and Highways Code CHAPTER 18.1 - Collecting the Assessment on the Tax Roll

• Section 5450.
  As an alternative method for the collection of cash assessments or assessments of less than one hundred fifty dollars ($150) levied under the provisions of...
• Section 5451.
  Said resolution shall contain a description of the properties so assessed, the amount of such assessments, together with interest thereon from the date of filing...
• Section 5452.
  A certified copy of said resolution shall be delivered immediately to the officer designated by law to extend city taxes upon the tax roll on...
• Section 5453.
  Said officer shall extend upon such roll the total amounts of such assessments and interest.(Added by Stats. 1950, 1st Ex. Sess., Ch. 65.)
• Section 5454.
  Said amounts shall be collected at the same time and in the same manner, as general municipal taxes are collected, and be subject to the...
• Section 5455.
  Said assessments and the interest so entered shall become due and payable to the contractor or his assigns at the office of the city treasurer...
• Section 5456.
  Upon default in payment, the lands so assessed shall be sold in the same manner in which real property in such city is sold for...
• Section 5457.
  Upon receipt of such deed the city shall thereupon offer and sell such property at public auction in the manner provided by law for the...
• Section 5458.
  In the event there shall have been no bidder offering the amount then due on such property, it may, at the city’s election, be declared...

Last modified: October 22, 2018