reglab/housing_qa huggingface dataset:
CA Water Code § 51335 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51335.

51335.  When the board determines that it is necessary to raise any sum for a purpose specified in Section 51326 it shall, by order entered in its minutes, state the total amount necessary to be raised and fix a rate designating the number of cents to be levied on each one hundred dollars ($100) of assessment valuation shown on the operation and maintenance assessment roll.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51335.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51335.5.

51335.5.  In the event the assessment for any parcel of land separately assessed, based upon the rate fixed pursuant to Section 51335, is less than twenty-five dollars ($25), a minimum assessment may be set by the board at an amount determined by the board to be adequate to defray the cost of collecting each minimum assessment, but which shall not exceed twenty-five dollars ($25) for each separately assessed parcel of land.(Amended by Stats. 1986, Ch. 298, Sec. 1.)
CA Water Code § 51336 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51336.

51336.  Incidental expenses, as used in this article and in Section 52560 include, among other things, the difference in amount between the par value of refunding bonds and the amount less than par for which the bonds are sold, and also the amount necessary to be made available for the payment of interest upon the refunding bonds directed to be sold from the date of sale thereof to the date of maturity of the bonds to be refunded out of the proceeds of the sale.Amounts assessed for incidental expenses for the difference in amount between the par value of the refunding bonds and the amount less than par for which they are sold, with any interest thereon shall be assessed against the several parcels of district land in the same proportion as the original assessment, or any subsequent reapportionments thereof which secure the payment of the refunding bonds sold for less than par value.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51337 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51337.

51337.  In lieu of completing the operation and maintenance assessment roll, the board may, following each levy of assessment, cause a supplement to be prepared and filed with the county treasurer setting forth the rate and total assessment as determined by the board, and when so filed it shall be deemed a part of the original operation and maintenance assessment roll to the same extent and purpose as if said rate and total assessment had actually been inserted in said original operation and maintenance assessment roll.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51338 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51338.

51338.  The board, by order entered upon its minutes and endorsed on or made a part of the operation and maintenance assessment roll or supplement, may direct that the payment of the assessment be made in one installment or in more than one annual or semiannual installment over a period not to exceed five years.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51339 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51339.

51339.  If the board orders payment of the total assessment inserted in column (g) in installments over a period of years, the due date and the amount of each installment shall be endorsed by, or under the direction of, the board, on the operation and maintenance assessment roll or supplement.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51340 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51340.

51340.  When the operation and maintenance assessment roll or supplement has been completed by inserting the rate and assessment in columns (f) and (g), and an order has been entered providing for the payment of all or any part thereof, it shall be filed forthwith in the office of the county treasurer.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51341 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51341.

51341.  An assessment levy is a lien upon the parcels against which it is levied from the date the completed operation and maintenance assessment roll or supplement is filed in the office of the county treasurer until paid, and bears interest until paid from a date 60 days after the date of such filing.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51342 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51342.

51342.  The rate of interest on unpaid operation and maintenance assessments is 11/2 percent per month commencing from the date of delinquency unless the board, by resolution, adopts a lesser rate and files a certified copy of the resolution with the county treasurer for insertion in the operation and maintenance assessment roll.(Amended by Stats. 1990, Ch. 417, Sec. 1.)
CA Water Code § 51343 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51343.

51343.  Additional operation and maintenance assessment levies may be made by the board, as required, so long as the operation and maintenance assessment roll remains in effect.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51344 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51344.

51344.  The operation and maintenance assessment roll shall be returned to and held by the board except during such periods as it is filed in the office of the county treasurer during the period of assessment or installment collections or while any warrants of the district payable from such assessment levy are outstanding and unpaid, except warrants for the payment of which money has been deposited in the maintenance fund.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51345 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51345.

51345.  The operation and maintenance assessment roll referred to in Sections 51337 to 51344, inclusive, shall be the original operation and maintenance assessment roll or a copy thereof, certified by the secretary of the board as correctly setting forth the subject matter of the original roll, together with all reapportioned assessment valuations of all subdivisions of any original assessment parcel.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51346 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51346.

51346.  The operation and maintenance assessment roll shall be used for the purposes specified in Section 51326 until the board, or landowners representing at least 15 percent of the district lands, petition the board of supervisors for an order directing the valuation assessment commissioners who made the original operation and maintenance assessment roll or new valuation assessment commissioners, to be named in the order, to prepare a new operation and maintenance assessment roll.(Added by Stats. 1951, Ch. 681.)
CA Water Code § 51346.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51346.5.

51346.5.  If the valuation assessment commissioners have utilized land use categories as a basis for the assessment valuation pursuant to Section 51324.5, the board may, without petitioning for the preparation of a new roll under Section 51346, adjust, not more often than annually, the assessment valuations for each parcel of land or subdivided parcel of land within district boundaries to reflect changes in the land use category or type of land use category shown for that parcel on the records of the county assessor, in order to conform to the category currently shown on the records of the county assessor for the respective parcel, in conformity with the report of the commissioners. Any such adjustment to the assessment valuation shall be accomplished by the preparation and filing of a supplement to the operation and maintenance assessment roll to be filed in accordance with Section 51337 upon which shall be endorsed the statement “Adjusted to reflect changes in land use as of (date).”(Added by Stats. 1984, Ch. 104, Sec. 2.)
CA Water Code § 51347 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51347.

51347.  Valuation assessment commissioners appointed to prepare a new operation and maintenance assessment roll shall have the same qualifications and take the same oath as the original assessment commissioners.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51348 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51348.

51348.  The new operation and maintenance assessment roll when prepared by the valuation assessment commissioners shall be filed with the clerk of the board of supervisors, and shall be subject to the same provisions as an original operation and maintenance assessment roll.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51349 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51349.

51349.  No bonds shall be issued nor funds for the payment of the principal or interest of any bonded indebtedness of the district raised on the basis of operation and maintenance assessments.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51380 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 5 - Subsequent Assessments and Reassessments|Section 51380.

51380.  When an assessment levied for reclamation purposes is adjudged invalid by a court of competent jurisdiction, or is adjudged invalid as to any parcel, or any parcel is not charged with the assessment, a new assessment may be levied to raise the amount for which the invalid assessment was levied and any further sum then required, or a subsequent reassessment of the parcels may be made separately for the purpose of charging each parcel with its proper proportion of the reclamation costs.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51381 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 5 - Subsequent Assessments and Reassessments|Section 51381.

51381.  In the new assessment or subsequent reassessment each parcel shall be charged with that proportion of the former assessment which the benefits derived by the parcel from the reclamation for which the former assessment was levied bear to the whole amount of the former assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51382 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 5 - Subsequent Assessments and Reassessments|Section 51382.

51382.  A new assessment or subsequent reassessment shall be made by assessment commissioners appointed by the board of supervisors as provided in Section 51230, and shall be made, approved, and collected in the same manner as an original assessment.(Amended by Stats. 1953, Ch. 879.)
CA Water Code § 51383 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 5 - Subsequent Assessments and Reassessments|Section 51383.

51383.  When an assessment levied for reclamation purposes upon district lands is adjudged invalid as a whole or as to any parcel upon which it was levied, and any landowner has paid any portion of the amount assessed on any parcel before the assessment was adjudged invalid, the amount paid by the landowner with legal interest thereon from the date of such payment shall be credited by the treasurer of the county where the assessment list is filed on any subsequent assessment on the parcel on which the invalid assessment was paid.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51400 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51400.

51400.  When the board has authorized the sale of refunding bonds at less than par value and has determined that it is necessary or advisable that an amount be made available to pay interest on the refunding bonds from the date of sale to the date of maturity of the bonds to be refunded, the board shall declare whether it is necessary or advisable that a supplemental assessment be levied to raise the amounts required under the provisions of subdivisions (a) and (b) of Section 52560, or either thereof.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51401 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51401.

51401.  If the board determines that it is for the best interest of the district that the supplemental assessment be levied, it shall prepare and certify an assessment list for the supplemental assessment in the form prescribed by Section 51239 of this division.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51402 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51402.

51402.  The amount of the supplemental assessment shall not exceed 10 percent of the principal of the refunding bonds to be sold, plus the amount to be raised by the supplemental assessment to pay interest on the refunding bonds to the date of maturity of the bonds to be refunded.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51403 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51403.

51403.  The amount of the supplemental assessment shall be levied only upon the parcels upon which an assessment is then outstanding for payment of the bonds to be refunded and shall be levied on such parcels in proportion to the amounts then assessed thereon under the outstanding assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51404 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51404.

51404.  The provisions of Article 1 of this chapter relating to the filing of assessment lists, hearings thereon and approval thereof, and actions to correct, modify, or annul the same apply to assessment lists prepared pursuant to this article, except:(a) Assessment lists prepared pursuant to this article are not required to be prepared in duplicate.(b) A copy of the assessment list need not be retained in the district office. (c) Actions for the correction, modification or annulment of a supplemental assessment must be commenced within five days after the assessment list has been filed in the office of the county treasurer.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51405 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51405.

51405.  When a supplemental assessment has been levied, approved, and filed, it shall be called for immediate payment and shall become delinquent by declaration made in the resolution at a specified date at least five days prior to the date fixed for the sale of the refunding bonds.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51406 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51406.

51406.  At least 30 days shall elapse between the date of call and the date of delinquency.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51407 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51407.

51407.  The supplemental assessment shall not bear interest and shall be payable only in lawful money of the United States.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51408 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51408.

51408.  Notice of the supplemental assessment and of the call thereon shall be served upon each owner of land in the district in the manner prescribed in Section 51519.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51409 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 6 - Supplemental Assessments|Section 51409.

51409.  Upon delinquency a penalty of 10 percent shall be added.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51420 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51420.

51420.  At least 90 days before the interest date of bonds or refunding bonds, the county treasurer shall estimate the amount necessary to pay interest and principal maturing on the interest date, crediting thereon the funds in the treasury applicable to the payment thereof, and excluding therefrom any funds deposited pursuant to Chapter 5, Article 4 of this part, or derived from the sale of lands by the county treasurer as trustee of the district under the provisions of Articles 1 and 2 of Chapter 5 of this part. The estimate shall include expenses of the county treasurer plus 15 percent of the aggregate sum to cover possible delinquencies.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51421 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51421.

51421.  The county treasurer shall thereupon cause to be published once a week for two weeks in a newspaper of general circulation published in each county in which any of the district is situated a notice substantially in the following form:(Name of reclamation district).Notice is hereby given that an installment of assessment (describing it) of _____ dollars ($____), being ___ percent is payable within 30 days from (date) by all assessed landowners of said district in the County of (name of county) to the treasurer of said county. All or any part of said installment which shall remain unpaid on the day (day fixed) will be delinquent, together with 10 percent of such installment added as penalty.Dated (date).(Signed)Treasurer of ______ County(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51422 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51422.

51422.  If no newspaper is published in any county in which the district is situated, the publication shall be made in a newspaper published in an adjoining county.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51423 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51423.

51423.  The county treasurer shall credit to the bond fund of the district all money collected by him, by sale or otherwise, upon assessments against which bonds have been issued, including interest and penalties, and the amounts of purchase money paid in bonds or coupons on sales made for such assessments.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51424 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51424.

51424.  No action contesting the validity of any call of an installment of an assessment pursuant to this article may be commenced, unless commenced within six months from the due date of the call.(Added by Stats. 1951, Ch. 681.)
CA Water Code § 51425 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 7 - Calling Bonded Assessments|Section 51425.

51425.  No action to contest the validity of any credit on, or payment of, any portion of an assessment called pursuant to this article may be commenced unless commenced within six months from the date of such credit or payment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51440 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 8 - Assessments for Water Charges|Section 51440.

51440.  When the district has obtained an irrigation system pursuant to Section 50910, and the charges for furnishing water and making water available have been fixed pursuant to Section 50911, which remain unpaid at the time the board orders an operation and maintenance assessment, the board may order that such charges be included as a part of the operation and maintenance assessment levied upon the parcels to which water has been furnished and when so levied, shall be a lien against the land.(Amended by Stats. 1978, Ch. 1108.)
CA Water Code § 51441 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 8 - Assessments for Water Charges|Section 51441.

51441.  Water charges, included as a part of an operation and maintenance assessment, when collected shall be deposited in the irrigation fund.(Amended by Stats. 1951, Ch. 1229.)