reglab/housing_qa huggingface dataset:
CA Water Code § 26075 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26075.

26075.  Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.(Amended by Stats. 1957, Ch. 995.)
CA Water Code § 26076 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26076.

26076.  Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the assessment was levied, and the second installment if unpaid is delinquent at 5 p.m. on the following June 20th. The whole amount of completion assessments if unpaid shall become delinquent on December 20th notwithstanding that assessments in the district are payable in installments. If any of the dates of delinquency in this section or in Section 26075 fall on a Saturday, Sunday or a state holiday, the assessment due on that date becomes delinquent at 5 p.m. on the next business day.(Amended by Stats. 1957, Ch. 995.)
CA Water Code § 26077 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26077.

26077.  The collector shall collect on delinquent assessments for the use of the district the following penalties:(a) When assessments are not payable in installments, 5 per cent.(b) When assessments are payable in installments:(1) On the first installment, 10 per cent.(2) On the second installment, 5 per cent.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26078 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26078.

26078.  Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in addition to the assessments due on the delinquent list and the penalties added, costs in the sum of five dollars ($5) on each parcel of land separately assessed, and may collect costs of publication of the list of delinquencies and notice as required by Section 26105.(Amended by Stats. 1985, Ch. 771, Sec. 8.)
CA Water Code § 26079 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26079.

26079.  If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the time within which all duties consequent upon the performance of the preceding duty are to be performed shall be extended to allow the elapsing of the intervals required to elapse between the performance of the duties, and assessments shall not become delinquent for at least 30 days after the first publication of notice that the assessments are due and payable.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26080 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26080.

26080.  The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of assessments due and unpaid, and compliance with all forms of law relating to the assessment, equalization, and levy of the assessments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26081 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26081.

26081.  At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property, but to bring suit against the delinquent in the proper court in the name of the district to enforce collection.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26082 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26082.

26082.  The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26083 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 1 - Date and Penalties for Delinquency|Section 26083.

26083.  In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26100 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26100.

26100.  When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26101 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26101.

26101.  When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the first day of September.(Amended by Stats. 1963, Ch. 34.)
CA Water Code § 26102 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26102.

26102.  The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment is delinquent:(a) The name of the assessee.(b) The description of the land.(c) The total amount due, which shall be the aggregate of the assessments, penalties, and costs due thereon.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26103 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26103.

26103.  There need be no delinquent list other than the published list of delinquencies.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26104 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26104.

26104.  The collector shall publish with the list of delinquencies a notice, specifying:(a) That each parcel separately assessed on which the amount due as shown on the list is not paid will be sold to the district.(b) The time and place of the sale.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26105 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26105.

26105.  The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent property is situated but only information pertaining to and descriptions of land situated in the county need be set forth in the publication in that county.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26106 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26106.

26106.  If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26107 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26107.

26107.  Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the designation of the newspaper shall be made by the board on or before the fifteenth day of December of the year in which the assessment was levied. If assessments are payable in two installments, the designation shall be made by the board on or before the fifteenth day of June following the year in which the assessment was levied. If the designation is not made by the board within the time provided in this section, the collector shall select the newspaper.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26108 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 2 - Publication of List of Delinquencies|Section 26108.

26108.  If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale and the error is discovered prior to sale, the collector shall at once republish the notice of the sale and the items of the list of delinquency as to the property affected by the error, making the republication conform to this article.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26125 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26125.

26125.  The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26126 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26126.

26126.  The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first republication as to property republished.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26127 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26127.

26127.  The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of the sale. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be a part of the time limited for making the sale.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26128 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26128.

26128.  On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments remain unpaid.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26129 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26129.

26129.  Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26130 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26130.

26130.  After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth all of the following:(a) A description of the property sold.(b) The amount for which it was sold.(c) A statement that it was sold for a delinquent assessment.(d) When the purchaser will be entitled to a deed.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26131 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26131.

26131.  The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case: _____ Certificate of Sale _____ No. ___ _____ _______ Irrigation District _____ I, the collector of ______ Irrigation District, certify that on the ____ day of ____, 19__, after giving the required notice, I sold to ______ Irrigation District, the purchaser, for the sum of ______ dollars ($____) real property in the County of ______, State of California, described as follows:(Insert description.)This land was assessed to ________.This property was sold for a delinquent assessment levied on it in the year ____ by the district, and the sale price was the sum due and unpaid on the assessment and the penalties and costsThe purchaser will be entitled to a deed to the property at any time after five years from the date of the sale unless in the meantime the property is redeemed.Witness my hand and the seal of the district this ______ dayof ________, 19__.(District Seal.) _____ Collector of ______ Irrigation District(Amended by Stats. 1969, Ch. 1346.)
CA Water Code § 26132 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26132.

26132.  Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of the county in which the property is situated.(Amended by Stats. 1967, Ch. 79.)
CA Water Code § 26133 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26133.

26133.  Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.(Added by Stats. 1977, Ch. 648.)
CA Water Code § 26135 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26135.

26135.  The secretary shall notify the collector of assignments of certificates of sale.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26136 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26136.

26136.  When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26137 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26137.

26137.  Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid.(Added by Stats. 1947, Ch. 1524.)
CA Water Code § 26138 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 5 - Delinquency|ARTICLE 3 - Assessment Sale|Section 26138.

26138.  Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is the later, it shall be conclusively presumed that redemption was made from the sale, unless prior to such time a deed was issued by the collector pursuant to the certificate of sale and such deed was recorded in the office of the recorder of the county in which the property described in the certificate of sale was located.(Added by Stats. 1947, Ch. 1524.)
CA Water Code § 26225 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26225.

26225.  (a) Property sold for delinquent assessments may be redeemed within five years from the date of sale, or thereafter before a collector’s deed of the property has been delivered.(b) If a collector’s deed has been delivered to the district, the period of redemption is extended until the first bid is received for the property or until the board determines the property is not to be sold as provided in Section 26290.(c) Redemption before a collector’s deed of the property has been delivered may be made by payment in lawful money of the United States to the collector of the amount for which the property was sold plus a penalty equal to 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 redemption. Redemption after a collector’s deed has been delivered may only be made by payment of the total of the following amounts:(1) The total of the amount of the sale shown on each certificate of sale outstanding.(2) A penalty on each certificate of sale outstanding equal to 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 redemption.(3) An amount for each year of escaped assessment determined as follows: 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 and the certificate of redemption.(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 property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver.(Amended by Stats. 1996, Ch. 144, Sec. 1. Effective January 1, 1997.)
CA Water Code § 26226 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26226.

26226.  On receipt of the redemption money plus the amount of the recorder’s fee fixed in this article the collector shall make out duplicate certificates of redemption reciting the payment and stating the date and number of the certificate of sale to which the redemption applies. If a collector’s deed is outstanding at the time of redemption the certificate of redemption shall also state the date of the deed and the place, book, and page at which it was recorded and shall constitute redemption from the deed, as well as all outstanding certificates of sale on the property.(Amended by Stats. 1977, Ch. 951.)
CA Water Code § 26227 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26227.

26227.  One of the duplicate certificates of redemption shall be given to the redemptioner.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26228 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26228.

26228.  In case of a redemption of part of any property described in a certificate of sale, the part redeemed shall be described in the certificate of redemption.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26229 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26229.

26229.  The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale was recorded and shall pay the recording fee provided for in Section 27361 of the Government Code. Such recorded certificate of redemption is conclusive in favor of a purchaser or encumbrancer for value.(Amended by Stats. 1973, Ch. 556.)
CA Water Code § 26231 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26231.

26231.  When a certificate of sale has been assigned, the collector shall hold the redemption money for and on demand pay it to the holder of the certificate.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26232 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 6 - Redemption and Its Termination|ARTICLE 1 - Redemption Generally|Section 26232.

26232.  No incorrect statement or estimate of assessments due or amount required to redeem is binding upon a district or its officers unless the incorrect statement or estimate was in writing signed by the collector and relied upon in good faith by the party paying the amount designated.(Added by Stats. 1943, Ch. 648.)
CA Water Code § 26250 (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 26250.

26250.  Redemption of a portion of any parcel of property separately from the whole parcel of which it is a part may be made as provided in this article at any time prior to the expiration of the period of redemption.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26251 (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 26251.

26251.  If the portion to be separately redeemed has a separate valuation shown on the assessment book, the collector shall determine the amount due according to the valuation shown on the assessment book, and redemption of the portion may be made in the manner provided for in Article 1 of this chapter.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26252 (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 26252.

26252.  If the portion to be separately redeemed does not have a separate valuation shown on the assessment book, the collector shall submit the description of the portion to the assessor.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 26253 (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 26253.

26253.  The assessor shall place a valuation on the described property.(Added by Stats. 1943, Ch. 372.)