reglab/housing_qa huggingface dataset:
CA Water Code § 25825.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25825.1.

25825.1.  Within the Madera Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging as to such land all of the following:(a) It is served by a municipal water supply.(b) It is entitled to a special rate of assessment.The procedure for any such petition shall be in accordance with this article. A city whose area or any portion thereof is located within the boundaries of the Madera Irrigation District may petition the district to establish a special rate for the land in such city area on the basis that such area is served by a municipal water supply and is not susceptible of irrigation and therefore not benefited in a sufficient manner to justify assessment at the regular rate. The procedure for any such petition shall be in accordance with this article.After the conclusion of the hearing as provided in Section 25831, if the board finds that any of the land described in any petition is served by a municipal water supply and is not and will not be benefited to the same extent as other lands by the operations of the district or in a manner that would justify its assessment at the regular rate of assessment, the board may adjust the rate of assessment on the land in an order entered in full upon its minutes.(Added by Stats. 1974, Ch. 422.)
CA Water Code § 25825.3 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25825.3.

25825.3.  (a) Within the Anderson-Cottonwood Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging it is appropriate to apply a special rate of assessment to that land and, as to that land, one of the following is applicable:(1) His or her land, or a described portion of it, is used for residential or commercial purposes and has, for five years immediately prior to the date of filing a petition pursuant to this section, been irrigated or supplied water, wholly or partially, from a water system not owned or operated by the district.(2) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, has never received water service from the district of any nature and the board of directors of the district has not, at any time prior to filing the petition, adopted a plan for future service of water to the lands, which plan may provide for the landowner to pay all costs of providing facilities to transport water from the nearest point at which the district has water available to the lands made subject to the petition.(3) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, was served with water received from wells not owned, maintained, or operated by the district and which land and wells are not supplied water of any nature from the district, including, but not limited to, surface, subsurface, or seepage waters, which waters would be suitable for agricultural or domestic purposes.(b) The procedure for any petition to which this section applies shall be in accordance with this article.(c) After the conclusion of a hearing as provided in Section 25831, if the board finds that any of the land described in any petition has been supplied as alleged or no plan for future service has been adopted, and the lands made subject to the petition are not and will not be benefited by the operations of the district in a manner that would justify their assessment at the regular rate of assessment, then the board shall adjust the rate of assessment on the land made subject to the petition in an order entered in full upon its minutes.(Amended by Stats. 1981, Ch. 714, Sec. 458.)
CA Water Code § 25826 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25826.

25826.  The petition shall request that the board determine what proportion of the regular rates of assessment in the district should be used in levying assessments on the land described in the petition.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25827 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25827.

25827.  A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of assessment. The money shall be applied to the cost of the publication of the notice and other expenses of the hearing. If there is any balance after the conclusion of the hearing, it shall be returned to the petitioner or divided among the petitioners contributing thereto in proportion to the respective areas described in their petitions.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25828 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25828.

25828.  The board shall set a time and place for the hearing of a petition for a special rate of assessment or of all the petitions if more than one has been filed and shall give notice of it in a newspaper published in the office county.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25829 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25829.

25829.  The notice for a special rate of assessment hearing shall state all of the following:(a) Petitions have been presented to the board praying for a determination that certain land, which need not be described in the notice, is entitled to a special rate of assessment.(b) The names of the petitioners.(c) The time and place set for the hearing.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25830 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25830.

25830.  The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and relevant evidence offered in support of any petition or in opposition to it and may adjourn the hearing from time to time.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25831 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25831.

25831.  After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be benefited by the operations of the district in a manner that would justify its assessment at the regular rate of assessment, the board shall reduce the rate of assessment on the land in an order entered in full upon its minutes.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25832 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25832.

25832.  The order shall:(a) Describe the land entitled to a special rate of assessment or the respective parcels of it if separate parcels are to be assessed.(b) Fix the proportion of the regular rate of assessment which shall be applied in levying assessments on the land described or on each parcel of it if various parcels are found to be entitled to different special rates in order that the assessments to be levied on this land will be proportionate with the benefits which it receives or will receive from the operations of the district.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25833 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25833.

25833.  A certified copy of an order determining that any land is entitled to a special rate of assessment shall be delivered to the assessor, and thereafter, until notified of a change in the determination, he shall enter the land described in the order separately in the assessment book and designate it so that it may readily be distinguished from other land not entitled to a special rate.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25834 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25834.

25834.  If a determination that any land is entitled to a special rate of assessment is made in any year too late for the land to be separately described in the assessment book but before the annual assessment has been levied, the board shall direct the secretary to make entries in the assessment book that will enable him to compute the assessments at the special rates determined by the board.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25835 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25835.

25835.  The determination of the board granting or denying a special rate of assessment shall not be changed unless the board on petition of a party affected consents to another hearing or on its own motion causes notice to be served on the owner of the land to show cause why the determination should not be changed, in either of which cases another hearing shall be advertised and held as provided in this article.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25925 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25925.

25925.  Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of the year in which the assessment is levied.(Amended by Stats. 1975, Ch. 911.)
CA Water Code § 25926 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25926.

25926.  The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following:(a) The assessments are due and payable.(b) The times when these assessments will be delinquent.(c) The penalties for delinquency.(d) The time and place at which payment of assessments may be made.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25927 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25927.

25927.  The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper published in each other affected county.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25928 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25928.

25928.  Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was published.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25929 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25929.

25929.  The collector shall attend at the time and place specified in the assessment notice to receive assessment payments.The collector shall accept payment of current year assessments even though prior year delinquencies on the real property may exist. The acceptance of the payment shall not in any manner affect the validity of any proceeding or action previously taken pursuant to Chapter 5 (commencing with Section 26075) or Chapter 6 (commencing with Section 26225) of this part.(Amended by Stats. 1982, Ch. 1137, Sec. 5.)
CA Water Code § 25930 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25930.

25930.  Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for processing or reprocessing an invalid check or other invalid instrument as provided in Section 25809.(Amended by Stats. 1975, Ch. 264.)
CA Water Code § 25931 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25931.

25931.  The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25932 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 1 - Collection Generally|Section 25932.

25932.  The collector shall give to the person making the payment, one of the following:(a) A receipt which specifies when applicable, (1) the amount of the assessment or charge, (2) the amount paid, and (3) the description of the property assessed.(b) A statement or bill for the assessment or charge owed the district, with a stub or a copy of the bill which specifies when applicable (1) the amount of the assessment or charge, or if the assessment or charge is payable in more than one payment, the amount due with each payment; (2) a description of the property assessed; and (3) instructions that a receipt will be supplied only upon request since the stub or copy of the bill and the canceled check for payment constitute a receipt.(Amended by Stats. 1975, Ch. 264.)
CA Water Code § 25950 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 2 - Installments|Section 25950.

25950.  The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass a resolution providing that thereafter annual assessments, including improvement district assessments or installments thereof but excepting completion assessments, shall be payable in two installments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25951 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 2 - Installments|Section 25951.

25951.  The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall be payable as specified in the resolution.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25952 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 2 - Installments|Section 25952.

25952.  The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25953 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 2 - Installments|Section 25953.

25953.  The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25975 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25975.

25975.  Any person claiming an interest in any parcel of land described on the current assessment book against which there are no delinquent assessments who desires to have the parcel segregated into two or more portions and separately valued and assessed on the current assessment book may file with the collector of the district an application so requesting, with descriptions sufficient for assessment purposes of each portion into which the applicant desires the parcel to be segregated, valued, and assessed.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25976 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25976.

25976.  The application may be filed at any time after the current assessment is due but not later than five days prior to the regular meeting of the board in December of the year in which the assessment was levied.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25977 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25977.

25977.  The application shall be signed, as evidence of their approval, by each of the persons assessed on the current assessment book with the parcel to be segregated.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25978 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25978.

25978.  Each application shall be accompanied by a fee of two dollars ($2) for each separate portion into which the applicant desires the parcel to be segregated.(Amended by Stats. 1957, Ch. 995.)
CA Water Code § 25979 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25979.

25979.  If the portions into which the applicant desires the land to be segregated have separate valuations shown on the current assessment book, the collector shall upon these valuations determine the amount of the current assessment due on each portion.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25980 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25980.

25980.  If the portions into which the applicant desires the land to be segregated do not have separate valuations shown on the current assessment book, the collector shall submit the descriptions of the portions to the assessor.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25981 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25981.

25981.  The assessor shall place a valuation on each described portion, and upon these valuations the collector shall determine the amount of the current assessment due on each portion as segregated.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25982 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25982.

25982.  In either case, upon estimating the assessments due on the segregated portions, the collector shall refer to the board the segregated descriptions, valuations, and estimated assessments due.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25983 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25983.

25983.  The board may either:(a) Confirm, modify, or set aside the same.(b) Refuse to authorize the segregation, separate valuation, and assessment. (Added by Stats. 1943, Ch. 372.)
CA Water Code § 25984 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25984.

25984.  The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25985 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25985.

25985.  The decision of the board shall be final, and the collector shall conform with it.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25986 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25986.

25986.  If the segregation and separate valuations and assessments are confirmed or modified, the board shall notify the collector, who shall cause the assessment book to be changed to show the segregation and separate valuations and assessments as confirmed or modified by the board, and he shall separately number the portions as segregated.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25987 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 3 - Segregation Before Delinquency|Section 25987.

25987.  The assessment may thereafter be paid separately on any of the portions.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26000 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 4 - Modification and Refund of Assessments|Section 26000.

26000.  A board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:(a) Assessed in any year more than once.(b) Assessed by reason of a clerical error for more than its full cash value. (c) Computed for assessment on an excessive acreage.(d) Assessed while not in the district.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26001 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 4 - Modification and Refund of Assessments|Section 26001.

26001.  On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:(a) Paid more than once.(b) Erroneously or illegally collected.(c) Paid with respect to property not in the district and which has never been in the district.(Amended by Stats. 1968, Ch. 780.)
CA Water Code § 26002 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 4 - Modification and Refund of Assessments|Section 26002.

26002.  No order for a refund under this article shall be made except upon a claim both:(a) Verified by the person who paid the assessments, penalties, or costs, his guardian, executor, or administrator.(b) Filed within three years after the making of the payment sought to be refunded.(Amended by Stats. 1968, Ch. 780.)
CA Water Code § 26003 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 4 - Collection|ARTICLE 4 - Modification and Refund of Assessments|Section 26003.

26003.  The board may order the collector to cancel the uncollected assessment on any property which because of transfer to the State or another public agency is determined to be uncollectible.(Added by Stats. 1957, Ch. 475.)