reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25330.

25330. No proposal shall be accepted which is not accompanied by a certified check for a reasonable percentage of the amount of the bid as determined by the board, but in no event less than two per cent, to apply on the purchase price of the bonds. The amount of the check shall be forfeited if after the acceptance of his proposal the bidder refuses to complete his purchase on the terms stated in his proposal.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25330.1.

25330.1. In the case of any district described in Section 20560.2 with respect to construction bonds issued for purposes of financing the works described in that section, notwithstanding Section 25327, the board shall give notice of sale of any bonds payable solely from revenue which are to be sold at public sale by publication in a newspaper of general circulation in the county not less than five days prior to the date of sale in the manner as the board may prescribe. Notwithstanding Section 25328, the notice shall state that sealed bids for the purchase of the bonds will be received at the place specified for that receipt, which need not be at the district office, until the day and hour specified by the board.
Notwithstanding Section 25329, at the time specified, the bids for the bonds shall be opened by the board or, if so determined by the board, shall be opened by an authorized member or officer of the board and referred to the board.
Notwithstanding Section 25330, a bid for the bonds need not be accompanied by a certified check for at least 2 percent of the amount of the bid if so determined by the board of the district, but no bid shall be accepted which is not accompanied by a certified or cashier’s check for at least 1 percent of the amount of the bid as determined by the board.
(Amended by Stats. 1992, Ch. 1020, Sec. 22. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25332.

25332. In case no award is made, the board thereafter may either readvertise the bonds or any part of them for sale or sell them at private sale.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25333.5.

25333.5. In the case of any district described in Section 20560.2 with respect to construction bonds issued for purposes of financing the works described in that section or bonds issued to refund those bonds, notwithstanding any other provision of this division, the board may determine by resolution entered upon the minutes that a negotiated sale of any bonds of the district payable solely from revenue will be in the best interest of the district, in which case the bonds may be sold at a negotiated sale on terms as may be approved by the board.
(Amended by Stats. 1992, Ch. 1020, Sec. 23. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25334.

25334. A district may exchange its construction bonds for any property or interest in property which the district might acquire with the proceeds of the bonds, if sold, or for the capital stock of any corporation owning the property, upon terms the board deems best.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 6 - Bond Issuance › Section 25335.

25335. Any refunding bonds may be either:
(a) Sold from time to time in the same manner as other bonds of the district.
(b) Exchanged for other bonds or warrants of the district upon terms approved by the commission.
(Amended by Stats. 1943, Ch. 684.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 7 - Bond Cancellation › Section 25350.

25350. Whenever the whole or any portion of any issue of bonds of any district remains unissued for more than one year after the date of the election at which the bonds were authorized, the board, by a resolution adopted by a two-thirds vote of the membership of the board, may cancel all or any of those bonds and all coupons appurtenant to them.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 7 - Bond Cancellation › Section 25351.

25351. Whenever a resolution to cancel bonds is offered, its consideration shall be postponed to a date fixed by the board which is subsequent to final publication of the resolution.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 7 - Bond Cancellation › Section 25352.

25352. The resolution together with a notice stating the time fixed by the board for the consideration of the resolution shall be published once a week for at least two successive weeks in a newspaper published in the office county.
(Added by Stats. 1943. Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 3 - General Bond Provisions › ARTICLE 7 - Bond Cancellation › Section 25353.

25353. After the adoption of a resolution to cancel bonds no other bonds shall be issued in pursuance of the proceedings taken in relation to the issuance of the bonds so canceled.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 4 - Issuance of Bonds Pursuant to the Revenue Bond Law of 191 › Section 25400.

25400. Subject to the limitations of this chapter, revenue bonds, including refunding revenue bonds, may be issued by an irrigation district under and pursuant to the Revenue Bond Law of 1941, Chapter 6 (commencing with Section 54300) of Part 1 of Division 2 of Title 5 of the Government Code.
(Amended by Stats. 1982, Ch. 454, Sec. 186.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 4 - Issuance of Bonds Pursuant to the Revenue Bond Law of 191 › Section 25401.

25401. This chapter provides an alternative authority and procedure for the subject to which it relates but does not affect any other law relating to the same or a similar subject. When proceeding under this chapter, its provisions only need be followed.
(Added by Stats. 1957, Ch. 2089.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 9 - BONDS › CHAPTER 4 - Issuance of Bonds Pursuant to the Revenue Bond Law of 191 › Section 25402.

25402. For the purposes of this chapter, the term “enterprise,” as used in the Revenue Bond Law of 1941 (Chapter 6 (commencing with Section 54300) of Part 1 of Division 2 of Title 5 of the Government Code), shall be limited to and shall include only those works or property authorized to be acquired, constructed, improved, or financed by an irrigation district pursuant to this division, but shall not include any of the following:
(a) Works or property for the distribution of electric energy for lighting, heating, and power for public or private uses.
(b) Works or property already employed in the generation, production, transmission, distribution, sale, or lease of power for public utility purposes, except where the acquisition of those works or property is by mutual agreement between the district and the owner of the property.
(Amended by Stats. 1981, Ch. 477, Sec. 1.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25501.

25501. As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25502.

25502. Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment roll need be prepared or equalized.
(Amended by Stats. 1967, Ch. 818.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25503.

25503. All of the land shall be assessed in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first day of March of that year.
(Amended by Stats. 1967, Ch. 818.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25505.

25505. The book shall contain:
(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”
(b) A description of the land sufficient to identify it.
(c) An estimate of the number of acres except in the case of city or town lots.
(d) The cash value of the land.
(e) A separate designation and description of any land subject to a different rate of assessment from other land.
(f) A column for showing the changed valuations after equalization.
(g) Any other things required by the board.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25506.

25506. Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks or either of them in any city, town, or recorded subdivision.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Assessment Book › Section 25509.

25509. Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to Section 325 or 327 of the Revenue and Taxation Code is possessed by the assessor, he may number or letter the parcels or adopt the parcel numbers or letters used by the county assessor, and may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels. Upon the board approving such maps and the manner of numbering and lettering the parcels, the parcel numbers and letters may be used in lieu of other description of the land involved in the assessment book, equalization of the assessments, assessment bills, if any, receipts for payment of assessments, published lists of delinquencies, certificates of sale, and in all other assessment proceedings and documents; except that land shall not be described in collector’s deeds or other deeds by reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located.
Any such map used for assessment purposes, or a copy thereof, shall at all times be publicly displayed in the office of the assessor.
(Added by Stats. 1959, Ch. 875.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Land Escaping Assessment › Section 25525.

25525. Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Land Escaping Assessment › Section 25526.

25526. The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Land Escaping Assessment › Section 25527.

25527. At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at the rate fixed in the year of the escaped assessment. If no rate was legally fixed in that year, the district shall levy an assessment on the land at the rate which should have been computed in that year to raise the amount of money then required by the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Land Escaping Assessment › Section 25528.

25528. The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to enforce collection.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25550.

25550. Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the board acting as a board of equalization will meet to equalize assessments.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25551.

25551. The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county, also in a newspaper published in the office county.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25552.

25552. The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of equalization.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25553.

25553. Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in which notice was published.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25554.

25554. Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all persons interested.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25555.

25555. On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessment coming before it.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25556.

25556. The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of Sundays.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Equalization › Section 25559.

25559. Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands after final equalization by the board.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25650.

25650. Each district by its board each year within 15 days after the close of its session as a board of equalization shall levy an annual assessment upon the land within the district in an amount sufficient to raise all of the following:
(a) Interest due or that will become due on all outstanding bonds of the district and interest which the board believes will become due on district bonds authorized but not sold, all respectively before the close of the next ensuing calendar year.
(b) Principal of all bonds of the district that have matured or that will mature before the close of the next ensuing calendar year.
To the extent that provision is otherwise made as permitted by law for the payment of bond principal and interest, levies for principal and interest pursuant to this section need not be made.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25651.

25651. (a) If a refunding bond plan or modification of it provides for the raising of a fixed amount each year to be applied to the payment of interest on or redemption of refunding bonds in the manner provided in the refunding plan or modification of it, the annual assessment shall include a levy in the amount required to be raised by assessment in that year pursuant to the plan or modification of it.
(b) If the proceedings in connection with the issuance of refunding bonds or modification of them provides for the raising of an amount to be paid annually into a sinking fund to pay the principal or interest of the refunding bonds, the annual assessment shall include a levy in an amount sufficient to provide the sinking fund payments for the current year. The amount required to be raised for the sinking fund shall be reduced by the amount of surplus funds from other sources in the sinking fund in excess of the amount required to be therein at the time of levying the current annual assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25652.

25652. The annual assessment shall also include a levy sufficient to pay all of the following:
(a) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of rentals or charges for property acquired by the district under lease or contract.
(b) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of contracts for power or fuel for the pumping of water for irrigation within the district, the payment of the cost of which power or fuel has not been provided for in any other manner.
(c) All outstanding warrants of the district due or to become due before the close of the next ensuing calendar year.
(d) All obligations of the district which have been reduced to judgment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25653.

25653. The annual assessment may include a levy sufficient to raise any or all of the following:
(a) The amount that the board determines is necessary for a depreciation fund for the replacement or reconstruction of any specific units of its works.
(b) The amount that the board determines is necessary, not to exceed 4 percent of the aggregate value of the land according to the latest equalized assessment, and not otherwise provided for, to pay for the maintenance and operation of the district for the ensuing calendar year.
(c) The amount that the board determines is needed to be raised by assessment for any other district purposes not exceeding 4 percent of the aggregate value of the land according to the latest equalized assessment.
(d) An amount not exceeding 1 percent of the total assessed value of the land that the board deems proper to pay into the bond fund to be used for the purchase of bonds of the district not yet due or for payment into a fund to pay such bonds as they become due.
(Amended by Stats. 1953, Ch. 1507.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25654.

25654. The annual assessment may include a levy on land included by inclusion proceedings subsequent to formation of the district sufficient to pay the obligations as they accrue assumed by the included land in the proceedings including it.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25655.

25655. A district may in lieu either in whole or in part of levying the annual assessments for district purposes use any revenue derived prior to or during the next enusing calendar year from charges which the district may fix and collect pursuant to Section 22280.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 1 - Amount of Assessments Generally › Section 25656.

25656. At the time of levying the annual assessment, there shall be added by the board to the annual assessment on land within any improvement district or distribution district within any district:
(a) The installment, if any, for which the land is liable in that year by reason of an improvement district or distribution district assessment levied pursuant to Chapter 1 or 2 of Part 7 or Part 6.5 of this division.
(b) An amount which the board may consider necessary for the operation of the works in or for the improvement district or distribution district for the ensuing year.
(Amended by Stats. 1951, Ch. 1053.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25670.

25670. A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and water rights therefor when either:
(a) The money raised by the sale of authorized bonds is insufficient and additional bonds are not voted for these purposes.
(b) Bonds voted are unavailable for these purposes and additional bonds are not voted therefor.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25671.

25671. A completion assessment shall not be levied until both:
(a) An estimate of the amount required to complete the plan has been made by the board.
(b) A proposal for making the levy has been approved by the voters.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25672.

25672. Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating:
(a) The amount to be levied.
(b) The purpose of the levy.
(c) The day of the election.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25673.

25673. Notice of the election shall be given by both:
(a) Posting notices in three public places in each election precinct in the district for at least 20 days.
(b) Publication in a newspaper published in the office county, once a week for at least three successive weeks.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25674.

25674. The notice of the election shall specify both:
(a) The day, hours, and polling places in each precinct for holding the election.
(b) The amount of assessment proposed to be levied.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25675.

25675. At the election the ballots shall contain the words “Assessment—Yes” and “Assessment—No” or equivalent words.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25676.

25676. The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district elections.
(Amended by Stats. 1965, Ch. 2019.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25677.

25677. If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall levy an assessment in the amount stated in the order of submission.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 2 - Completion Assessments › Section 25678.

25678. If a majority of the votes cast are “Assessment—No,” the result of the election shall be entered of record.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25700.

25700. The amount of an assessment levied under this article is not limited by any other provision of this part. The levy of an assessment under this article does not limit the amount of any other assessment levied under this part.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25701.

25701. The board may at any time call an election to submit to the voters a proposal to levy a particular purpose assessment to be applied to any of the purposes of the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25702.

25702. The notice of the election shall set forth the following:
(a) The day, hours, and polling places in each precinct for holding the election.
(b) The amount of money proposed to be raised by the assessment.
(c) A general statement of the purposes for which it is intended to be used.
(d) If the board so determines, a statement both that the assessment shall be levied in two or three annual installments and the amount of the installment to be levied each year.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25703.

25703. At the election the ballots shall contain the words “Assessment—Yes” and “Assessment—No,” or equivalent words.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25704.

25704. The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing bond elections.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 3 - Particular Purpose Assessments › Section 25705.

25705. If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall at the time of the levy of the annual assessments levy a sum sufficient to raise the amount voted or if the notice of election provides for annual installments, then a sum sufficient to raise the amount of the installment provided in the notice to be raised in the particular year.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 2 - Levy › ARTICLE 4 - Emergency Assessments › Section 25725.

25725. In cases of emergency by which the flow of water in a canal or other supply is interrupted, the amount of the cost of the repairs not to exceed in any one year forty thousand dollars ($40,000) may, in addition to any other assessments, be levied by the adoption of a resolution by at least four-fifths of the members of the board at the time of the levying of the annual assessment, without the submission of a proposal for the levy to the voters.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25800.

25800. The secretary annually prior to delivering the assessment book to the collector shall compute and enter in a separate column of the assessment book the respective sums in dollars and cents to be paid as an annual district assessment on the land listed.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25800.2.

25800.2. In the event the annual assessment for any parcel of land separately assessed, computed pursuant to Sections 25800 and 25801, is less than ten dollars ($10), a minimum annual assessment may be set by the board which shall not exceed ten dollars ($10) for each such separately assessed parcel of land, and upon a determination by the board that a minimum assessment shall be set, the secretary shall enter that assessment for each separately assessed parcel of land for which the annual assessment is less than the amount set by the board.
(Amended by Stats. 1979, Ch. 312.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25801.

25801. The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of the land as it appears on the assessment book for the assessment year, the 15 per cent being deducted for anticipated delinquencies.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25802.

25802. If any land is subject to a special rate of assessment for district purposes, the rates of assessment shall be adjusted to produce the sum to be raised computed upon the 85 per cent of the aggregate equalized assessed value.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25805.

25805. Operation assessments for an improvement district shall be computed upon the same valuation on land within the improvement district and entered in the same manner as the district annual assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25807.

25807. If the annual district assessment is payable in two installments the unpaid charges may be added to and become a part of the first installment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 1 - Regular Rate › Section 25809.

25809. A district may make an additional reasonable charge for processing or reprocessing an invalid check or other instrument used to pay an assessment or service charge owed to the district. The reasonable charge shall be for cost of the processing or reprocessing of the invalid check or instrument. If the charge for processing becomes delinquent, the charge may become a lien against the land on which the assessment was made or to which the service was rendered, as provided in Section 25806.
(Amended by Stats. 1981, Ch. 714, Sec. 457.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 3 - Assessment Rate › ARTICLE 2 - Special Rate › Section 25825.

25825. Any person having an interest in any land within the district may file with the secretary a verified petition alleging all of the following:
(a) His land or a described portion of it was when it became a part of the district irrigated from another system of works than the works of or proposed for the district.
(b) It has continued ever since to be exclusively so irrigated.
(c) It is entitled to a special rate of assessment.
(Added by Stats. 1943, Ch. 372.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)