reglab/housing_qa huggingface dataset:
CA Water Code § 26254 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26254.

26254.  The collector shall determine the amount due according to the valuation so placed upon the portion upon which separate redemption is requested and shall then refer the proposed redemption to the board.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26255 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26255.

26255.  The board may either:(a) Confirm, modify, or set aside the valuation of the assessor.(b) Refuse to authorize the separate redemption.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26256 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26256.

26256.  The decision of the board shall be final, and the collector shall conform with it.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26257 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26257.

26257.  Separate redemption, if authorized by the board, may be made in the manner provided for in Article 1 of this chapter.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26258 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26258.

26258.  The redemptioner of a portion of a parcel of property may also pay that part of the current assessment levied against the parcel of land out of which the portion was separately redeemed, as may be determined by the board to be fair, based upon the valuation placed on the parcel as shown on the current assessment book.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26259 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 2 - Partial Redemption|Section 26259.

26259.  Upon payment of the amount fixed as the sum to be paid as the current assessment on the portion of land separately redeemed, the collector shall enter on the current assessment book a reference to the order of the board authorizing payment of part of the assessment, the amount paid, and date of payment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26275 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26275.

26275.  If property sold for delinquent assessments has not been redeemed and five years have elapsed from the date of its sale, at least 30 days prior to the end of the redemption period the collector shall mail a notice specifying the date of sale and advising that, unless redeemed, a collector’s deed will be issued to the property at any time after five years from the date of sale has elapsed. The notice shall be sent by certified mail to the last assessee of the property addressed to his last address shown on the assessment roll. Five years after the date of sale, and 30 days after mailing of the notice, the collector, upon demand, shall deliver a collector’s deed to the property to the district or to the assignee holding the certificate of sale.(Amended by Stats. 1969, Ch. 1346.)
CA Water Code § 26276 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26276.

26276.  Collector’s deeds shall contain all of the following:(a) Date of the sale.(b) Statement that no person redeemed the property during the time allowed for its redemption.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26277 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26277.

26277.  The deed made by the collector may be in substantially the following form, the blanks being filled to show the facts in each case:Collector’s Deed ____ Irrigation District On the ____ day of _____, 19__, the collector of _____ Irrigation District sold to _____ Irrigation District for a delinquent assessment real property situated within the district and in the County of _____, State of California, described as follows:(Insert description.) No person has redeemed the property from the sale and the purchaser has demanded a deed to the property.Wherefore, I, the collector of _____ Irrigation District, grant to _____ all of the real property aforesaid.Witness my hand and the seal of the district this ____ day of _____, 19__. (District Seal.) _____ Collector of ______ Irrigation District(Amended by Stats. 1968, Ch. 780.)
CA Water Code § 26278 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26278.

26278.  If a collector’s deed is demanded by an assignee of a certificate of sale, the form of deed shall be amended by striking out the words “the purchaser” and inserting in lieu thereof substantially the following: “____ to whom the certificate of sale has been assigned.”(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26279 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26279.

26279.  In case partial redemption has been made, the form of the collector’s deed shall be modified to conform to the facts.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26280 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3 - Deed on Termination of Redemption|Section 26280.

26280.  The collector shall receive from the purchaser for the use of the district two dollars ($2.00) for making the deed except when the deed is to the district.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26290 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 3.5 - Redemption After Collector s Deed|Section 26290.

26290.  (a) If a collector’s deed for property sold for delinquent assessments, or one installment of a delinquent assessment, has been delivered to the district, the district shall not sell or otherwise dispose of the property except as provided in this section.(b) The district may sell the property, in which case it shall sell the property at a public auction upon having first given notice to the assessee by certified mail with return receipt requested and notice of the sale as prescribed by Sections 3701, 3702, and 3704 of the Revenue and Taxation Code.(c) If the property is to be sold and is not redeemed before the first bid is received on the property, the district shall sell the property at public auction to the highest bidder at the time and place fixed.(d) The board may establish a minimum sale price for the property which includes all of the following amounts:(1) The amount of the sale described on each certificate of sale outstanding.(2) The amount of a penalty on each certificate of sale outstanding that equals the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until sale at public auction.(3) An amount that equals the amount for each year of escaped assessment. The assessor shall establish the assessment value for the land for each year of escaped assessment and the collector shall apply the rate fixed in that year to determine the amount of the escaped assessment.(4) The costs incurred in connection with recording the certificate of sale .(5) The costs of publication of notice incurred in connection with the delinquency.(6) The costs incurred in connection with the preparation for a proposed sale of the property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver.(e) At any time after the delivery of the collector’s deed, and before the property is sold, the board may determine by resolution that the property is not to be sold, thereby terminating the right to redemption, but at least 30 days before the adoption of such a resolution the district shall give notice to the assessee, with return receipt requested, of the time, date, and place of the meeting at which the resolution will be considered and state that the property may be redeemed at any time before the adoption of the resolution.(Amended by Stats. 1996, Ch. 144, Sec. 2. Effective January 1, 1997.)
CA Water Code § 26300 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26300.

26300.  (a) Subject to the limitations of Section 3900.5 of the Revenue and Taxation Code and Sections 26225 and 26290 and subdivision (b) a collector’s deed conveys to the grantee free of all encumbrances the absolute title to the property described in it except when the land is owned by the United States or this state, in which case it is prima facie evidence of the right of possession.(b) If the record title to minerals or to oil, gas or other hydrocarbon substances was held by one or more persons other than the owner of the land at the date of the assessment for which the property was sold, the collector’s deed to the land shall not convey title to such minerals, oil, gas or other hydrocarbon substances; provided that the minerals, oil, gas or other hydrocarbon substances so held under separate ownership shall be subject to sale for delinquent assessments assessed to the owner of such substances, in the same manner as with respect to land.(Amended by Stats. 1968, Ch. 780.)
CA Water Code § 26301 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26301.

26301.  Where property has been conveyed to a district by a collector’s deed, subject to the limitations of Section 26290, the district shall have the same rights in respect to the property and its rents, issues, and profits as a private purchaser.(Amended by Stats. 1968, Ch. 780.)
CA Water Code § 26302 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26302.

26302.  A collector’s deed when acknowledged or proved is prima facie evidence that:(a) The land was assessed as required by law.(b) The land was equalized as required by law.(c) The assessments were levied in accordance with law.(d) The assessments were not paid.(e) At a proper time and place the property was sold as prescribed by law.(f) The property was not redeemed.(g) The person who executed the deed was the proper officer.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26303 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26303.

26303.  Except as against actual fraud a collector’s deed acknowledged or proved is conclusive evidence of the regularity of all of the proceedings from the assessment by the assessor, inclusive, up to the execution of the deed.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26304 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26304.

26304.  An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any collector’s deed executed to the district or based on the alleged ineffectiveness of the deed to convey the absolute title to the property described in it may be commenced or interposed only within one year after the recordation of the deed.(Amended by Stats. 1971, Ch. 244.)
CA Water Code § 26305 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26305.

26305.  An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option executed by a district in connection with property deeded to it by its collector or based on the alleged ineffectiveness of the instrument to convey or affect the title to the property described in it may be commenced or interposed only within one year after the execution by the district of the instrument.(Amended by Stats. 1971, Ch. 244.)
CA Water Code § 26306 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26306.

26306.  The provisions of Sections 26304 and 26305 shall not apply in the following cases:(a) Where the assessments for which the property was sold were paid before the sale.(b) Where the property was redeemed after the sale.(c) Where the land was not subject to assessment at the time it was assessed.(d) Where no assessments were due on the land at the time of the sale.(e) Where fraud is established.(f) Where the deed is void on its face.(g) Where the owner of the land was, at the time of the sale, a minor or a person who lacked mental capacity, in which case the earliest time that the statute of limitations begins to run is when the disability is removed.(h) In an action described in Section 26304 or 26305 based on the alleged ineffectiveness of the collector’s deed to convey the title to minerals or to oil, gas or other hydrocarbon substances which was held by one or more persons other than the owner of the land on the date of the assessment for which the property was sold.(Amended by Stats. 2014, Ch. 144, Sec. 56. (AB 1847) Effective January 1, 2015.)
CA Water Code § 26307 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 4 - Effect of Deed|Section 26307.

26307.  The burden of proof shall be upon the party urging the invalidity, irregularity, or ineffectiveness of an agreement, deed, lease, or option described in Sections 26304 and 26305 or of any assessments, sales, or assessment deeds of which he complains to show the invalidity, irregularity, or ineffectiveness, and he shall be required to plead specifically the grounds upon which he urges the invalidity, irregularity, or ineffectiveness.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26325 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 5 - Recordation of Deed to District|Section 26325.

26325.  A certificate of the secretary on a collector’s deed stating that it has been accepted by the board entitles the deed to be recorded.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26326 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 5 - Recordation of Deed to District|Section 26326.

26326.  A collector’s deed to a district shall be recorded in the usual manner of recording conveyances of real property.(Amended by Stats. 1959, Ch. 51.)
CA Water Code § 26500 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 1 - Assessment and Levy by County|Section 26500.

26500.  If a board neglects or refuses in any year to impose assessments pursuant to this part, the board of supervisors of the office county shall, as provided in this article, perform the duties of the board of the district in respect to imposing assessments in the same manner and with the same effect as if those duties were performed by the board.(Amended by Stats. 1996, Ch. 860, Sec. 26. Effective January 1, 1997.)
CA Water Code § 26501 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 1 - Assessment and Levy by County|Section 26501.

26501.  The applicable part of the equalized county assessment rolls of the affected counties shall be the basis of assessment for the district when its assessments are levied pursuant to this article.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26502 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 1 - Assessment and Levy by County|Section 26502.

26502.  If any land subject to assessment for the purposes of the district does not appear upon a county assessment roll used as the basis of assessment for the district, the land omitted shall be forthwith assessed by the county assessor of the county in which it is situated upon an order of the board of supervisors making the assessment, and a description of the property omitted shall be written in the roll prepared for the district assessments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26503 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 1 - Assessment and Levy by County|Section 26503.

26503.  The board of supervisors shall meet and equalize each assessment made pursuant to this article with the assessment of other land in the district. The same notice shall be given by the board of supervisors of a meeting for the purpose of equalizing the assessment to be made as herein directed as is provided to be given by a district secretary when a board is to meet to equalize assessments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26504 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 1 - Assessment and Levy by County|Section 26504.

26504.  All expenses incurred in levying the assessment shall be borne by the district concerned. Unless the expenses are paid within 60 days from the time when a demand for them is made, they shall be collected by an action commenced by the district attorney of the county whose board of supervisors prepared the assessment roll.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26525 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 2 - Collection by County|Section 26525.

26525.  In case of the neglect or refusal of the collector of any district to perform the duties imposed upon him, the tax collector of the office county shall perform his duties and be accountable therefor upon his official bond.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26526 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 2 - Collection by County|Section 26526.

26526.  When any county tax collector collects any assessments for any district, he shall pay the proceeds to the county treasurer of the office county.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26527 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 2 - Collection by County|Section 26527.

26527.  As to money collected by the county tax collector and paid to the county treasurer, the county treasurer shall perform the duties ordinarily imposed on the treasurer of a district and be accountable therefor upon his official bond.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26528 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 2 - Collection by County|Section 26528.

26528.  The county treasurer shall place the money of the district in a special fund to the credit of the district and shall disburse it to the proper persons for the purposes for which the assessments raising it were levied.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26529 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 2 - Collection by County|Section 26529.

26529.  The county treasurer shall not pay any part of the money to the treasurer of the district until the county treasurer is satisfied that all of the valid obligations for which the assessments were levied and for which payment has been demanded have been paid.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26550 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 3 - Supervision by District Attorney and Attorney General|Section 26550.

26550.  The district attorney of each office county shall ascertain each year whether the duties relating to the levying and collection of assessments in districts have been performed or not, and if he learns that the board or any official of any district has neglected or refused to perform any of these duties, he shall notify the board of supervisors or the county official required to perform the duty in the circumstances.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26551 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 3 - Supervision by District Attorney and Attorney General|Section 26551.

26551.  Unless the board of supervisors or county official proceeds to perform the duties he has been notified to perform within 30 days after the receipt of notice, the district attorney shall take action in court to compel performance.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26552 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 3 - Supervision by District Attorney and Attorney General|Section 26552.

26552.  The district attorney shall give notice to other officials and take any action necessary to secure the performance in their proper sequence of subsequent duties relating to the levying and collection of assessments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26553 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 7 - Assessment and Collection by County|ARTICLE 3 - Supervision by District Attorney and Attorney General|Section 26553.

26553.  For the enforcement of the levying and collection of any assessment required to be levied and collected for the payment of any debt incurred, when complaint is made to the Attorney General that the district attorney of any county has not performed any duty devolving upon him by the provisions of this article or is not proceeding with due diligence or in the proper manner in the performance of the duty, the Attorney General shall make an investigation. If he finds the charge to be true, the Attorney General shall take any action necessary to enforce the performance of the duties relating to the levying and collection of assessments.(Added by Stats. 1943, Ch. 372.)