2023 California Code › Streets and Highways Code - SHC › DIVISION 7 - THE IMPROVEMENT ACT OF 1911 › PART 1 - GENERAL PROVISIONS › Section 5024.

5024. “Incidental expense” includes all of the following:
(a) Compensation for work done by the engineer, and attorney’s fees or services in proceedings pursuant to this division. Notwithstanding the foregoing, if a court of competent jurisdiction renders a final judgment that invalidates in whole or part the formation of the assessment district or the levy of assessments, any attorney’s fees and engineering charges incurred by the city in defending that litigation are not incidental expenses and shall not be charged against the assessment district in any manner except as to those claims upon which the city prevails and as allowed by a court of competent jurisdiction.
(b) The cost of printing and advertising provided for in this division, including the treasurer’s estimated cost of printing, servicing, and collecting any bonds to be issued to represent or be secured by unpaid assessments.
(c) The compensation of the person appointed by the superintendent of streets to take charge of, and superintend any of, the work.
(d) The expenses of making the assessment, of the collection of assessments by the superintendent of streets when directed by ordinance to receive payments pursuant to Section 5396, and of preparing and typing the resolutions, notices, and other papers and proceedings for any work authorized by this division.
(e) The expenses of making any analyses and tests to determine that the work, and any materials or appliances incorporated therein, comply with the specifications.
(f) All costs and expenses incurred in carrying out the investigations and making the reports required by the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800)).
(g) The cost of title searching, description writing, right-of-way agent salaries, appraisal fees, partial reconveyance fees, surveys, and sketches incident to securing rights-of-way for any work authorized by this division.
(h) Any other expenses incidental to the construction, completion, and inspection of the work in the manner provided for in this division.
(i) The cost of relocating or altering any public utility facilities as required by the improvement in those cases where that cost is the legal obligation of the city.
(j) The cost of planning and designing public facilities to be financed pursuant to this division, including the cost of environmental evaluations of those facilities.
(k) The cost of filing and recording documents when the cost is the legal obligation of the city.
(l) The cost of any acquisition, as defined in Section 5023.1, and expenses incidental in connection with the acquisition.
(m) If the construction of sewers or appurtenances incident thereto has been ordered, sewer service, connection, and capacity charges established by the city as a condition to the providing of sewer service for the benefit of properties within the assessment district and required for the completion and utilization of the improvement constructed.
(n) If the construction of water improvements or appurtenances incident thereto has been ordered, water service, connection, and capacity charges established by the city as a condition to the providing of water service for the benefit of properties within the assessment district and required for the completion and utilization of the improvement constructed.
(o) All costs not identified in subdivisions (a) to (n), inclusive, related to the issuance of bonds, including, but not limited to, costs of obtaining credit ratings, bond insurance premiums, fees for letters of credit and other credit enhancement costs, and initial fees for the registration of bonds.
All demands for incidental expenses shall be presented to the street superintendent, by an itemized bill, duly verified by the demandant.
(Amended by Stats. 1995, Ch. 91, Sec. 168. Effective January 1, 1996.)