reglab/housing_qa huggingface dataset:
CA St & Hwy Code § 9106 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 1 - Computing the Reassessment|Section 9106.

9106.  Any parcel of land subject to the lien of any assessment securing bonds to be refunded pursuant to this division which has been deeded to any city or other political subdivision or public corporation for delinquent taxes or for delinquent taxes and assessments shall be subject to reassessment under this division. The legislative body of the city or other political subdivision or public corporation may consent to the refunding and reassessment under this division and may do any and all acts and things necessary or convenient to accomplish the refunding of the outstanding bonds.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9107 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 1 - Computing the Reassessment|Section 9107.

9107.  All money appropriated by the city or county to assist in refunding shall be credited upon the reassessment and shall reduce each of the reassessments therein and shall be prorated among the respective parcels reassessed in accordance with the amounts assessed against each of the parcels in the original assessment.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9125 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9125.

9125.  A city proceeding under this division may appropriate money from any available fund to assist in the refunding. Wherever the improvement is a street, bridge, or highway improvement the county in which the city lies is authorized and empowered to appropriate money from any available fund to assist in the refunding.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9126 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9126.

9126.  In addition to the authority contained elsewhere in this division, any city, county, or city and county, district, or other public corporation of any class or kind, in which all or any part of the lands to be reassessed lie, may, at any time, make a contribution or appropriation to aid in the refunding of the outstanding bonds as provided in this article.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9127 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9127.

9127.  All or any part of the delinquent taxes levied upon lands subject to reassessment in the refunding proceeding for any city, county, or city and county, district, or other public corporation may be contributed or appropriated to aid in the refunding of such indebtedness by the legislative body of the city, county, city and county, district, or other public corporation for which such taxes were levied.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9128 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9128.

9128.  Such appropriation or contribution may be of money to be received from the collection of such delinquent taxes or may be made by authorizing the cancellation of the taxes.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9129 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9129.

9129.  If cancellation as provided in this article is authorized, a certified copy of the resolution making the contribution or appropriation and authorizing the cancellation of the taxes shall be filed with the city or county tax collector, as the case may be. Thereafter the tax collector, the clerk, the auditor, and any other officers having any part in the collection of such taxes or keeping public records thereof, shall, immediately upon the recordation of the reassessment, make the necessary entries canceling the taxes, and the auditor shall certify to the legislative body which made the appropriation or contribution that the taxes described in the resolution have been canceled and annulled.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9130 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9130.

9130.  When any appropriation or contribution is made by authorizing the cancellation of taxes, all interest and penalties on the taxes appropriated or contributed shall be canceled at the same time the taxes are canceled and shall not be deemed a part of the appropriation or contribution and no part of the taxes so canceled and no penalties or interest thereon shall ever be collected.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9131 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9131.

9131.  The taxes to be appropriated or contributed may be described in the resolution making the appropriation or contribution as all of the taxes for the particular fiscal year or years; and the total amount thereof may be stated in the resolution. No error in the statement of the total amount shall invalidate the appropriation or contribution provided the taxes to be appropriated or contributed are otherwise clearly described.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9132 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9132.

9132.  The resolution making the appropriation or contribution and authorizing the cancellation of taxes shall comply with the following requirements:(a) It shall be adopted by a two-thirds vote.(b) It shall find that the public interest and necessity require the contribution or appropriation.(c) It shall find the general interest of the city, county, city and county, district, or other public corporation of which the body adopting the resolution is the legislative body will be served and promoted by such appropriation or contribution.(d) It shall find that the refunding to which the appropriation or contribution is made will tend to restore property to the tax roll or keep it upon the tax roll and to promote the improvement and development of the property subject to reassessment in the refunding proceeding.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9133 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9133.

9133.  When an appropriation or contribution of taxes has been made under this article, the county auditor shall compute the amount of the unpaid taxes, penalties, and interest canceled and shall notify the State Controller thereof, and such amount shall be deducted from the amount necessary for a redemption of the property or from the amount for which the property shall be sold when sold by the State.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9134 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 2 - Contributions and Appropriations|Section 9134.

9134.  Where property has been deeded to the State for delinquent taxes and any appropriation or contribution of any part of the delinquent taxes is made pursuant to the authority conferred in this chapter, the consent of the Controller of the State of California to such appropriation or contribution shall be obtained; and if all taxes for which the sale was made are appropriated or contributed, the deed to the State shall be canceled.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9140 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9140.

9140.  The statement of the auditor pursuant to Article 1 of this chapter shall be filed with the legislative body.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9141 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9141.

9141.  If the legislative body finds the statement of the auditor to be correct upon examination, it shall approve the statement.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9142 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9142.

9142.  Upon the approval of the statement of the auditor the legislative body shall adopt a resolution reciting that the statement of the auditor has been approved and is on file with the clerk and that it shows the amount of outstanding bonds and the amount of due and unpaid interest coupons thereof, and the amount of assessments and interest and penalties thereon, together with descriptions of the property upon which reassessments are proposed to be levied, and the amount to be reassessed against each parcel. The resolution shall fix a time and place for hearing on the refunding and reassessment.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9143 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9143.

9143.  The resolution shall also state the total amount of the outstanding bonds, the amount of the due and unpaid interest coupons, the total amount of unpaid assessments including therein interest and penalties on unpaid installments, if any, the amount of the proposed public contribution, if any, the total amount of the proposed reassesssment, the time the refunding bonds shall run, the rate or rates of interest thereon, and shall refer all parties interested to the report on file with the city clerk for the amount of the reassessment proposed to be levied on each parcel of land and for further details.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9144 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9144.

9144.  If the assessment was spread as provided in Section 9102 the resolution shall state that fact.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9145 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 3 - Reassessment|ARTICLE 3 - Approval of Reassessment|Section 9145.

9145.  The resolution shall be published once a week for four successive weeks in some newspaper of general circulation in the city.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9250 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9250.

9250.  A copy of the resolution of the legislative body confirming the reassessments upon the security of which the refunding bonds are issued, shall be filed in the office of the auditor.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9251 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9251.

9251.  The auditor shall keep a record in his office showing the several installments of principal and interest on the reassessments which are to be collected in each year during the term of the bonds.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9252 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9252.

9252.  The auditor shall annually enter in his assessment roll on which taxes will next become due, opposite each parcel of land affected, in a space marked “public improvement assessment,” or by other suitable designation, the several installments of such reassessment coming due during the fiscal year covered by such assessment roll, including in each case the interest due on such total unpaid reassessments as herein provided, and also including a percentage of one-fourth of 1 percent of the amount of such installments and of such interest so entered.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9253 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9253.

9253.  The percentages when collected shall cover the expenses and compensation of the treasurer incurred in the collection of such reassessments, and of the interest and penalties thereon. No other percentage shall be claimed for any such collections.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9254 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9254.

9254.  In the event that reassessment collections are made by county officials for a city the county auditor shall at the close of the tax collecting season promptly render to the city auditor a detailed report showing the amounts of installments, interest, penalties, and percentages of reassessments so collected on each proceeding and from what property collected. The report shall also include a statement of the percentages retained for the expenses of making such collections.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9255 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 1 - Reassessment Records|Section 9255.

9255.  If a parcel of land affected by any reassessment is not separately assessed on the roll so that the installment to be collected can be conveniently entered thereon, the auditor shall enter on the roll a description of the parcel affected, with the name of the owners if known, but otherwise described as “unknown owners,” and extend the proper installment opposite the entry.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9260 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 2 - The Redemption Fund|Section 9260.

9260.  The treasurer shall keep a redemption fund designated by the name of the bonds, into which he shall place all sums received by him from the collection of the reassessments made for such refunding and upon the security of which the refunding bonds are issued and all interest and penalties thereon.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9261 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 2 - The Redemption Fund|Section 9261.

9261.  A city proceeding under this division may at its discretion temporarily transfer money into the redemption fund from other funds in which such moneys are not immediately needed. The money so transferred shall be used to pay sums due from the redemption fund and shall be retransferred therefrom out of the first available receipts.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9262 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 2 - The Redemption Fund|Section 9262.

9262.  From the redemption fund the treasurer shall disburse and pay the refunding bonds and the interest due thereon upon presention of the proper bonds and coupons. Under no circumstances shall the bonds or the interest thereon be paid out of any other fund.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9263 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 2 - The Redemption Fund|Section 9263.

9263.  All money in the redemption fund upon the date the statement of the auditor is approved by the legislative body shall be paid to the holders of outstanding bonds and coupons entitled thereto at or prior to the delivery of the refunding bonds.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9270 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 3 - Payment of Entire Assessment|Section 9270.

9270.  Any interested owner may release and pay any unpaid reassessment by depositing with the treasurer of the city the total unpaid balance of such reassessment, together with the total interest which would become due on such reassessment were it paid in the regular way.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9271 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 3 - Payment of Entire Assessment|Section 9271.

9271.  If an owner pays a reassessment in a lump sum and the proceeds of that payment are used for the purchase or call of a bond, the person paying the reassessment shall be entitled to credit and reimbursement of his proportion of the interest saved by such purchase or call, less his proportion of any costs incurred for publishing or serving any notice of purchase or call for redemption.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9280 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 4 - Payment Under Protest|Section 9280.

9280.  Taxpayers shall have the same right to pay such reassessment as so entered with interest, and any penalties thereon, under protest as they have to pay general taxes under protest; but in making payment under protest they must accompany the payment with their written protest.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9285 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9285.

9285.  Reassessments shall bear interest from the date of recording of the reassessment at the rate or rates stated in the refunding bonds.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9286 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9286.

9286.  For each year the interest shall be computed and collected up to the next second day of July succeeding, no deduction being made by reason of any installment of such reassessment being due or paid prior thereto in such year.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9287 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9287.

9287.  Whenever it appears to the legislative body that according to the dates when taxes are collected in the city there will be an insufficient amount on hand to pay the interest then due, according to the method of collection provided in this division, then the legislative body may direct that such interest or some portion thereof be collected in the year preceding that in which it would otherwise be collected under this division. In that event the interest or portion thereof shall be extended on the rolls for the preceding year and be due and collected therein.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9288 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9288.

9288.  If the refunding bonds are payable in annual series, unpaid reassessments shall be payable in annual series corresponding in number to the number or series of bonds issued, and an even annual proportion of each reassessment shall be payable in each year preceding the date of maturity of each of the several series of bonds issued.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9289 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9289.

9289.  If the refunding bonds all mature in one year, the unpaid reassessments shall be payable annually and an even annual proportion of each reassessment shall be payable each year preceding the July interest payment.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9290 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9290.

9290.  The annual proportion of each reassessment coming due in any year, together with the annual interest on such reassessment, shall be payable in annual or semiannual installments, whichever is the method of collection of the general taxes of such city on real property.(Added by Stats. 1951, Ch. 463.)
CA St & Hwy Code § 9291 (2021)
2021 California Code|Streets and Highways Code - SHC|DIVISION 11 - REFUNDING OF BONDS ISSUED UNDER THE “IMPROVEMENT BOND ACT OF 1915”|CHAPTER 8 - Payment and Collection of Reassessments|ARTICLE 5 - Payment in Installments|Section 9291.

9291.  Reassessment installments and the annual interest thereon shall be payable and become delinquent at the same times and in the same proportionate amounts and bear the same proportionate penalties and interest after delinquency as do the general taxes on real property of the city.(Added by Stats. 1951, Ch. 463.)