California Water Code ARTICLE 1 - Collection of Assessments by the County

  • Section 47900.
    This chapter provides an alternative method for the collection and enforcement of district assessments.(Added by Stats. 1963, Ch. 905.)
  • Section 47901.
    The board may elect to avail itself of the assessor, auditor and tax collector of the county or counties in which the district is situated...
  • Section 47902.
    The board shall declare its election by a resolution and shall file a certified copy of said resolution with the auditor, assessor, tax collector and...
  • Section 47903.
    An election pursuant to Section 47902 is effective with respect to all assessments designated by the board to be collected pursuant to the provisions of...
  • Section 47904.
    On or before the 15th day of July, the board shall designate and determine by resolution the percentage of any assessment theretofore levied that shall...
  • Section 47905.
    A certified copy of the resolution provided for in Section 47904 shall immediately be filed by the secretary of the district with the county treasurer...
  • Section 47906.
    The county treasurer, upon receipt of the certified copy of the resolution, provided for by Sections 47904 and 47905, shall forthwith discontinue making collections on...
  • Section 47907.
    The county auditor, on receipt of said affected assessment rolls from the county treasurer, shall compute the amount to be collected from each parcel of...
  • Section 47908.
    Assessments called pursuant to this chapter shall be collected at the same time and in the same manner as county taxes. When collected, the net...
  • Section 47909.
    Each county assessor, auditor, treasurer and tax collector shall file annually with the board of supervisors of his county, itemized statements showing the additional expenses...
  • Section 47910.
    The board of supervisors may provide extra help for their county offices or officers as in their judgment is necessary for the proper performance of...
  • Section 47911.
    Whenever any real property situated in any district which availed itself of county collection of assessments under this chapter has been sold for taxes and...
  • Section 47912.
    Notwithstanding the provisions of Sections 47902 and 47903, any district organized pursuant to this division, which organization was completed prior to the effective date of...

Last modified: October 22, 2018