reglab/housing_qa huggingface dataset:
CA Water Code § 26600 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26600.

26600.  The procedure provided by this chapter shall be optional with any district electing as herein provided to proceed hereinunder and shall be an alternate procedure to that set forth in Chapters 1 to 7, inclusive, of this part.(Amended by Stats. 1967, Ch. 35.)
CA Water Code § 26601 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26601.

26601.  At its option, the board of directors of a district may adopt a resolution declaring its intention to dispense with either the office of assessor or both the offices of assessor and collector of the district, and to transfer the duties of either the assessor or of both such officers to the assessor or to the assessor and tax collector of the county or counties in which the lands within such districts are located. Such resolution shall specify whether, under the proposed procedure, lands subject to sale for unpaid assessments shall be sold to the district or be declared tax-defaulted for nonpayment of the taxes.(Amended by Stats. 1986, Ch. 1420, Sec. 27.)
CA Water Code § 26601.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26601.1.

26601.1.  (a) At its option, the board of directors of the Madera Irrigation District may adopt a resolution declaring its intention to dispense with either the office of the assessor or the office of the collector of the district. Such resolution shall specify either or both of the following:(1) The county assessor is to assess all lands in the district in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first day of March of that year, and the assessor is to deliver a roll of all such assessments to the clerk of the district.(2) The county collector is to collect the district’s annual assessment levy in the manner prescribed in Article 3 (commencing with Section 26650) of this chapter.(b) Such resolution shall specify whether, under the proposed procedure, lands subject to sale for unpaid assessments shall be sold to the district or sold to the state.(Added by Stats. 1976, Ch. 944.)
CA Water Code § 26602 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26602.

26602.  Certified copies of such resolution shall be served on the clerk of the board of supervisors and on the auditor, assessor and collector of the county or counties in which the lands within the district are located and shall be filed with the State Board of Equalization.(Amended by Stats. 1969, Ch. 63.)
CA Water Code § 26603 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26603.

26603.  Within 30 days of the receipt of such resolution, the board of supervisors shall adopt a resolution advising the district of the charges to be made for the services to be performed by the county. If the board of directors elects to accept the terms offered by the county, it shall adopt a resolution reciting its acceptance, dispensing with the office of district assessor or with both the offices of district assessor and district collector, and transferring their duties to the assessor or to the assessor and tax collector of the county or counties in which the lands within the district are located. Such resolution shall specify whether, under the agreed upon procedure, lands subject to sale for unpaid assessments shall be sold to the district or be declared tax-defaulted for the nonpayment of those assessments.(Amended by Stats. 1986, Ch. 1420, Sec. 28.)
CA Water Code § 26604 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26604.

26604.  The acceptance of the county’s terms by the district as evidenced by the board’s resolution shall constitute a contract between the county and the district which shall become effective on the last Friday of December next following its adoption and which shall continue for a term of four years from its effective date. The contract shall be automatically renewed for successive four-year terms unless terminated by either the district or the county by the adoption of a resolution and its service on either the clerk of the board of supervisors by the district, or on the secretary of the district by the county, at least 90 days prior to the expiration of the then current term of the contract.(Amended by Stats. 1965, Ch. 2019.)
CA Water Code § 26604.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26604.5.

26604.5.  The district shall comply with the provisions of Chapter 8 (commencing with Section 54900) of Part 1, Division 2, Title 5 of the Government Code. The statement and map or plat shall also set forth the boundaries of any portion of the district in which a rate of taxation is to be levied which is different from the rate to be levied in any other portion of the district.(Amended by Stats. 1970, Ch. 955.)
CA Water Code § 26604.6 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26604.6.

26604.6.  The board of supervisors may require in the contract that upon the effective date of the contract, the district officers shall continue to perform all the duties relative to the collection of district assessments, including delinquent assessments, levied prior to the effective date of the contract, the enforcement of their payment, and the sale of property for nonpayment and redemption from sale pursuant to the laws in force in the district at such effective date.(Added by Stats. 1970, Ch. 955.)
CA Water Code § 26605 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26605.

26605.  Upon termination of the contract, the board of directors of the district shall appoint an assessor, or both an assessor and collector, who shall serve until the election of their successor at the next general district election.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26606 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 1 - General Provisions|Section 26606.

26606.  After termination of the contract, the county officers shall continue with the collection of district assessments on the county rolls and with the redemption or deeding of property subject to delinquent district assessments on county rolls until all such assessments have been collected or all such property has been either redeemed or tax-defaulted for unpaid assessments.(Amended by Stats. 1986, Ch. 1420, Sec. 29.)
CA Water Code § 26625 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26625.

26625.  The applicable part of the county assessment rolls as made by the county assessor and equalized or corrected by the board of supervisors or the State Board of Equalization shall be the basis for levying the district’s assessments; provided, that in any case where the board of directors of a district has, prior to November 8, 1967, adopted a formal resolution or entered into a written agreement with an owner of land within the district providing a different basis for levying the district’s assessments against the land of such owner, such resolution or agreement shall be the basis for levying the district’s assessments.(Amended by Stats. 1972, Ch. 618.)
CA Water Code § 26625.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26625.1.

26625.1.  If in the Madera Irrigation District, the county assessment roll reflects assessed value based on the California Land Conservation Act of 1965 (Williamson Act), (Chapter 7 (commencing with Section 51200) of Part 1 of Division 1 of Title 5 of the Government Code) for any parcel, then, upon the request of the Madera Irrigation District, such parcel shall also be assessed by the county assessor pursuant to Section 401 of the Revenue and Taxation Code. The assessed value for such parcel thus determined shall be entered on a supplemental assessment roll for district assessment purposes only and shall be used by the assessor for district assessments. The Madera Irrigation District shall reimburse the county for any increased cost incurred in making such additional assessment.(Added by Stats. 1976, Ch. 944.)
CA Water Code § 26626 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26626.

26626.  On or before the first Monday of March of each year, the board of directors of the district shall cause to be filed with the county auditor a description of the exterior boundaries of any portion of the district in which a rate of assessment is to be levied which is different from the rate to be levied in any other portion of the district.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26627 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26627.

26627.  Annually, on or before the third Monday in August, the county auditor shall transmit to the directors of the district a written statement showing separately the total value of all lands within the district subject to assessment and the total value of all such lands in any portion of the district within which a different rate of assessment is to be levied. The values so reported shall be those obtained from the assessment books of the county as last equalized and corrected together with an estimate of the values of the lands within the district subject to assessment by the State Board of Equalization.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26628 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26628.

26628.  Where the district has not elected to transfer the duties of collector to the county tax collector, the county assessor shall furnish the district a duplicate of the applicable portions of the county’s assessment rolls at the time of transmittal of the statement of values required by Section 26627 and, upon receipt, a duplicate statement of the assessed values of all lands within the district subject to assessment by the State Board of Equalization. The rolls and statement so delivered shall for all purposes become the assessment rolls of the district.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26629 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26629.

26629.  Within 15 days after receipt of the statement of values and duplicate rolls, the district’s board of directors shall levy an annual assessment upon the land within the district in the same manner as provided in Chapters 2 and 3 of this part.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26630 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26630.

26630.  Where the district has not elected to transfer the duties of collector to the county tax collector, the secretary shall compute and enter in a separate column of the assessment roll the respective sums to be paid as an annual district assessment on the land listed and deliver the completed assessment roll to the collector before the first day of November.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26631 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 2 - Assessment and Equalization|Section 26631.

26631.  Upon receiving the roll from the secretary, the collector shall proceed with the collection of the assessment in accordance with the provisions of Chapters 4, 5, and 6 of this part, and such provisions shall apply to all proceedings for the enforcement of the collection of the assessment or the sale of the property as when property is assessed as provided in Chapters 2 and 3 of this part.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26650 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26650.

26650.  Where the district has elected to transfer the duties of collector to the county tax collector, the delivery of duplicate assessment rolls shall not be required, but the county auditor shall furnish to the directors the statement of assessed values as provided in Section 26627.(Amended by Stats. 1959, Ch. 1480.)
CA Water Code § 26651 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26651.

26651.  Annually before September 1st, the district’s directors shall levy an annual assessment upon the lands within the district for all district purposes in the manner provided in Chapter 2 of this part, and fix the rate of assessment as provided in Chapter 3, and shall thereupon transmit to the county auditor a statement of the rates fixed. The rate shall be sufficient to recover the expense of collection in addition to other amounts required by law. If different portions of the district require different rates of assessment the statement shall include the applicable rates for such portions. The rate shall be designated in the number of cents upon each one hundred dollars ($100), using as a basis the value of the land as assessed and equalized. The statement shall include the amount of any charges which may be added to the assessment pursuant to this division and a description of the property to which the charge applies as such property is described upon the county rolls.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26652 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26652.

26652.  The county auditor shall compute and enter in the assessment book the district assessment on all lands assessed as being in the district using the rates fixed by the district’s board of directors and the assessed value of the lands in the assessment book at the time and in the manner he computes and enters county taxes.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26653 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26653.

26653.  The assessment so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net amount of the taxes, after the deduction of the county’s compensation for the services of its treasurer, assessor and tax collector shall be paid to the district by warrant of the county auditor.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26654 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26654.

26654.  The compensation paid to the county for assessing or collecting assessments for a district shall be that fixed by agreement between the board of supervisors and the district’s board of directors.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26655 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26655.

26655.  Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the district or be declared tax-defaulted in the manner, at the time, and upon the penalties of default of property for nonpayment of county taxes.(Amended by Stats. 1986, Ch. 1420, Sec. 30.)
CA Water Code § 26656 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26656.

26656.  Lands sold for delinquent district assessments may be redeemed within five years from date of sale in the same manner as the redemption of property after sale for nonpayment of county taxes.(Amended by Stats. 1969, Ch. 1346.)
CA Water Code § 26657 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26657.

26657.  The county auditor shall apportion to the district the money paid for redemption in the manner provided by Division 1, Part 8, Chapter 1(c) of the Revenue and Taxation Code.(Added by Stats. 1957, Ch. 1938.)
CA Water Code § 26658 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 8 - Alternative Procedure for Assessment and Collection by County|ARTICLE 3 - Collection|Section 26658.

26658.  Lands sold to the district remaining unredeemed after five years have elapsed from the date of their sale for delinquent district assessments shall be deeded to the district by the county tax collector. The deed shall be substantially in the form provided for collector’s deeds by Section 26276 of the Water Code and shall have the same effect and be recorded in the same manner as irrigation district’s collector’s deeds under the provisions of Articles 4 and 5 of Chapter 6 of this part. Land which has been declared to be tax-defaulted remaining unredeemed after five years have elapsed from the date of the tax-default for delinquent district assessments shall become subject to the tax collector’s power of sale pursuant to Section 3691 of the Revenue and Taxation Code.(Amended by Stats. 1986, Ch. 1420, Sec. 31.)
CA Water Code § 26875 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 11 - CHANGES IN ORGANIZATION|CHAPTER 2 - Inclusion|ARTICLE 1 - Petition and Notice|Section 26875.

26875.  Land which is not a part of the district, whether or not contiguous to it, may be included within the district.If such land is not capable of being served water at the time of inclusion, the board may exempt the included parcel from the imposition of district assessments, in whole or in part, until such time as a water supply is available for service to such land.(Amended by Stats. 1971, Ch. 817.)
CA Water Code § 30500 (2021)
2021 California Code|Water Code - WAT|DIVISION 12 - COUNTY WATER DISTRICTS|PART 3 - INTERNAL ORGANIZATION|CHAPTER 1 - Officers and Employees Generally|ARTICLE 1 - Directors|Section 30500.

30500.  Each district shall have a board of five directors each of whom, whether elected or appointed, shall be a voter of the district.(Added by Stats. 1949, Ch. 274.)
CA Water Code § 30500.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 12 - COUNTY WATER DISTRICTS|PART 3 - INTERNAL ORGANIZATION|CHAPTER 1 - Officers and Employees Generally|ARTICLE 1 - Directors|Section 30500.1.

30500.1.  (a) Notwithstanding Section 30500, the local agency formation commission, in approving either a consolidation of districts or the reorganization of two or more districts into a single county water district may, pursuant to subdivisions (k) and (n) of Section 56886 of the Government Code, increase the number of directors to serve on the board of directors of the consolidated or reorganized district to 7, 9, or 11, who shall be members of the board of directors of the districts to be consolidated or reorganized as of the effective date of the consolidation or reorganization.(b) Upon the expiration of the terms of the members of the board of directors of the consolidated district, or a district reorganized as described in subdivision (a), whose terms first expire following the effective date of the consolidation or reorganization, the total number of members on the board of directors shall be reduced until the number equals the number of members permitted by the principal act of the consolidated or reorganized district, or any larger number as may be specified by the local agency formation commission in approving the consolidation or reorganization.(c) In addition to the powers granted under Section 1780 of the Government Code, in the event of a vacancy on the board of directors of the consolidated district or a district reorganized as described in subdivision (a) at which time the total number of directors is greater than five, the board of directors may, by majority vote of the remaining members of the board, choose not to fill the vacancy. In that event, the total membership of the board of directors shall be reduced by one board member. Upon making the determination not to fill a vacancy, the board of directors shall notify the board of supervisors of its decision.(d) For the purposes of this section: “consolidation” means consolidation, as defined in Section 56030 of the Government Code; “district” or “special district” means district or special district, as defined in Section 56036 of the Government Code; and “reorganization” means reorganization, as defined in Section 56073 of the Government Code.(Amended by Stats. 2006, Ch. 172, Sec. 17. Effective January 1, 2007.)
CA Water Code § 30500.3 (2021)
2021 California Code|Water Code - WAT|DIVISION 12 - COUNTY WATER DISTRICTS|PART 3 - INTERNAL ORGANIZATION|CHAPTER 1 - Officers and Employees Generally|ARTICLE 1 - Directors|Section 30500.3.

30500.3.  Notwithstanding Section 30500, the Board of Directors of the Sawyers Bar County Water District shall adopt a resolution ordering the reduction in the number of directors from five to three if, at least 85 days before a general district election, the board receives a petition that requests that reduction and a majority of the voters in the district has signed that petition.(Added by Stats. 2001, Ch. 176, Sec. 54. Effective January 1, 2002.)