California Water Code ARTICLE 4 - Assessments for Maintenance and Operation

• Section 12878.25.
  The land within each zone, and the land within each maintenance area, if no zones are established therein, shall be conclusively presumed to be benefited...
• Section 12878.26.
  Each maintenance area is a district within which assessments are collected according to the value or to the benefit product as defined in Section 12878.40...
• Section 12878.27.
  The department shall, prior to the first day of April of each year, estimate the cost of the operation and maintenance of each unit during...
• Section 12878.28.
  Following the first day of April of each year, the board or department shall hold a hearing at Sacramento on the matter of fixing the...
• Section 12878.29.
  Notice of the hearing shall be given by publication in at least one newspaper of general circulation in each maintenance area affected for at least...
• Section 12878.30.
  The notice shall set the time and place of the hearing which shall be held not less than 10 days following the completion of publication...
• Section 12878.31.
  At the hearing any owner of land in any maintenance area affected, or other interested person may offer, and the board or department shall receive,...
• Section 12878.32.
  Upon the final conclusion of such hearing the board or department shall fix the amount of the estimate for each such unit for all purposes...
• Section 12878.33.
  If any area or zone lies within more than one county, the department shall divide the amount of the estimate in the proportion of the...
• Section 12878.34.
  The department shall certify to the auditor and board of supervisors of each county in which each maintenance area, or part thereof, lies, the amount...
• Section 12878.35.
  The board of supervisors of each county in which there lies a maintenance area or any portion thereof shall annually, and at the time of...
• Section 12878.36.
  Each assessment shall be identified by the name and number, if any, of the area, and by the number of the zone, if a zone...
• Section 12878.37.
  The board of supervisors shall determine a rate of assessment sufficient to cover the amount of the estimate for each area or zone, making reasonable...
• Section 12878.38.
  Assessments levied pursuant to this article shall be collected at the same time and in the same manner as county taxes. So far as applicable,...
• Section 12878.39.
  All money raised by such assessments shall be accounted for separately as to each area and zone. All such money shall be transmitted by January...
• Section 12878.40.
  (a) The Legislature hereby finds and declares that a county may face substantial expense in maintaining a roll or system which reflects both current values of...

Last modified: October 22, 2018