The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the infrastructure in order to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act special assessment amount. The key contact for a 1915 Act assessment is the agency which had the assessment added to a tax bill. These types of bonds are normally issued for 30 years and will be billed with your property taxes. Your property tax bill, a lien on your property, is comprised of taxes and special assessments.
Special assessments are benefit assessments which are property specific such as refuse collection.
Either the Tax Collector or Assessor may request penalties be waived due to the circumstances listed above. No, we have no provision or system support to do this. There is no provision to make more than two installment payments on your current secured taxes and one installment on your current unsecured taxes. However, after a secured tax bill becomes tax defaulted, an installment plan of redemption may be started. The date your current tax bill is defaulted is the last day of the fiscal year, June 30th.