reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36555.

36555. The board shall deduct from the annual estimate the amount it anticipates will be derived from sales of water by the district and be available as needed to discharge its obligations during the next year, and this amount shall not be included in the sum required to be raised by assessment for that year.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36556.

36556. If, at the time any annual estimate is required to be filed, the board anticipates that the receipts from all sources will be sufficient and available as needed to pay all the district’s obligations due and payable during the next year, the board, in lieu of filing the estimate, may so report to the board of supervisors and no assessment shall be levied for that year.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36557.

36557. Immediately upon the formation of the district the board may levy and collect the sum of fifty cents ($0.50) per acre for each acre of land. The money collected shall be used by the board to pay the preliminary expenses incurred in forming the district.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36558.

36558. The board may from time to time by resolution provide for a district fiscal year to commence and end at the dates specified in such resolution.
(Added by Stats. 1965, Ch. 730.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36559.

36559. If a fiscal year is adopted pursuant to Section 36558, in lieu of submitting the annual estimate at the time set forth in Section 36552, the board may, by resolution, establish that the annual estimate required by Section 36552 shall be filed within 90 days from the beginning of the district’s fiscal year so adopted. In that event, the annual assessment made pursuant to Section 36570 shall be made between the first day of the fiscal year and 90 days thereafter.
(Amended by Stats. 1985, Ch. 717, Sec. 2. Effective September 18, 1985.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 1 - Annual Estimate › Section 36560.

36560. Assessments that are imposed pursuant to this part and Part 7.5 (commencing with Section 37200) to pay the principal of, and interest on, general obligation bonds of a district or which are issued by a district for an improvement district are ad valorem taxes that are imposed in accordance with subdivision (b) of Section 1 of Article XIII A of the California Constitution and are not, therefore, subject to the procedures and approval process of Article XIII D of the California Constitution. This section shall not be construed as declaring that any other type of assessment is either exempt from, or subject to, the procedures and approval process of Article XIII D of the California Constitution.
(Added by Stats. 1997, Ch. 566, Sec. 3. Effective September 29, 1997.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36570.

36570. Between the date on which the district was formed and 90 days thereafter, and between those dates in each succeeding year, the assessor shall assess all land, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment book need be prepared or equalized.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36572.

36572. The assessor shall, within the time for assessing the land, file with the clerk of the board of supervisors an assessment book with appropriate headings in which shall be listed all of the land.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36573.

36573. The assessment book shall contain:
(a) The name of the holder of title to the land if known, and if unknown, that fact shall be stated.
(b) A description of the land sufficient to identify it.
(c) The cash value of the land.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36574.

36574. If the district is contained in more than one county the assessment book shall be prepared with a separate part in a separate volume for the land in each county.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36575.

36575. In lieu of assessing the land, as aforesaid, the board may direct the assessor to, and the assessor shall thereupon adopt as the cash value of the land, and shall insert in the assessment book as such cash value the value of the land as the same appears on the assessment roll of the county in which the land is situated, except that any value of rights to minerals, oil, gas, or other hydrocarbon substances underlying the land which may be included in the assessed value of the land on the assessment roll of such county, shall be deducted by the assessor from such assessed value and the remainder of such assessed value shall be adopted as the cash value of the land, and inserted in the assessment book as such cash value.
(Amended by Stats. 1959, Ch. 2041.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36576.

36576. Notwithstanding Section 36571, until such time as a district which has not theretofore delivered water for any purpose puts into operation facilities for the delivery of water, the board may levy a special assessment of an equal amount upon each acre of land within the district sufficient to defray all expenses as estimated by the board to be incurred for the general benefit of the district during the period in which facilities for the delivery of water primarily for agricultural purposes are being planned and constructed. In no event shall such equal amount assessment exceed three dollars ($3) per acre per year.
(Amended by Stats. 1965, Ch. 223.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36577.

36577. In lieu of assessing all land pursuant to its cash value as set forth in Section 36571 or the county assessed value pursuant to Section 36575, the board may provide for an alternative method of valuation based upon the benefits bestowed on the land by directing the assessor to, and the assessor shall thereafter, adopt as the assessed value of all land in the district an amount determined by the board pursuant to Section 36578.
(Added by Stats. 1983, Ch. 162, Sec. 1. Effective June 30, 1983.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36578.

36578. If the board elects to have land within the district valued pursuant to Section 36577, the following procedures shall apply:
(a) Prior to its adoption of a valuation based upon benefits under this section, the board shall hold a public hearing at which owners of property or residents of the district may appear and be heard. Notice of the hearing shall be given by the secretary by posting notice thereof at the district office at least 20 days prior to the hearing, stating the purpose, time, and place of hearing, together with publication thereof in a newspaper of general circulation in each county in which the district has land in accordance with Section 6063 of the Government Code. The notice shall also be mailed to each landowner as shown in the records of the district at least 20 days prior to the hearing.
(b) At the hearing, evidence shall be introduced by the assessor and may be introduced by landowners or residents within the district as to the valuation schedules to be adopted by the board.
(c) At the conclusion of the hearing, or as it may be continued from time to time, the board shall adopt a schedule of valuations on a per acre basis, or fractions thereof, for agricultural land and on a parcel, acreage, or square foot basis for nonagricultural land. The schedule shall reflect the proportional benefits bestowed on the property assessed by the operation of the district. Land may be classified as to direct or indirect receipt of district benefit, irrigated or nonirrigated use, commercial, industrial, or residential use, or any other method which reflects the benefits received.
(d) Upon the board’s adoption of a schedule of valuations, the duties and responsibilities of the board of supervisors and clerk of the board of supervisors established in this chapter and Chapter 2 (commencing with Section 36725) shall be carried out by the board and secretary of the district, respectively.
(e) There shall be no allocation of property tax revenues pursuant to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1 of the Revenue and Taxation Code to any district that utilizes the provisions of Section 36577. Each district utilizing Section 36577 shall notify the county auditor pursuant to Section 100 of the Revenue and Taxation Code that the district does not desire to receive a property tax allocation.
(Amended by Stats. 1989, Ch. 789, Sec. 23.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 2 - Assessment Book › Section 36579.

36579. If the board elects to have land within the district valued pursuant to Sections 36577 and 36578, the board may also provide for more than one schedule of valuations based upon different benefits bestowed on the land and the assignment of more than one valuation to the lands in the district and the levy of a separate assessment for the different benefits bestowed on the land. If the board elects to provide for separate valuations for separate benefits pursuant to this section, this chapter shall apply to the separate assessments. The assessment book shall include all assessments, but the assessor may, at his or her option, prepare separate assessment statements.
(Added by Stats. 1985, Ch. 717, Sec. 3. Effective September 18, 1985.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 3 - Land Escaping Assessment › Section 36590.

36590. If any land is not charged with its portion of any assessment or if the assessment on any land is adjudged invalid by any court of competent jurisdiction, that land shall at any subsequent assessment hearing be assessed, in addition to the then current assessment, by the board of supervisors in a sum which bears the same proportion to the total amount of the former assessment as its then assessed valuation bears to the total amount of the assessed valuation placed on all the land at the time the former assessment was levied.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36600.

36600. Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time for a hearing, not less than 22 days and not more than 40 days thereafter, at which the board of supervisors acting as a board of equalization shall meet and hear any objections to the assessments.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36601.

36601. The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general circulation published in each affected county, which notice shall state each of the following:
(a) The time and place of the hearing, which shall be the regular meeting place of the board of supervisors.
(b) The time and place where the assessment book may be inspected by the public.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36602.

36602. The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36603.

36603. From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of supervisors.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36604.

36604. At the hearing the board of supervisors, meeting as a board of equalization, shall:
(a) Hear all objections presented to it regarding the correctness of any assessment.
(b) Hear all testimony relevant to the objections.
(c) Continue in session from day to day until all objections and relevant evidence have been heard and acted upon.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36605.

36605. After hearing all objections and evidence, the board of supervisors shall:
(a) Add to or deduct from the valuation assessed to any parcel of land a percent thereof sufficient to raise it or reduce it to its full cash value.
(b) Fix the full cash value of any land that has not been assessed.
(c) In the case of lands assessed pursuant to Section 36577, change the assessed value of any parcel so as to reflect the proportional benefit bestowed upon the parcel by the operations of the district.
(Amended by Stats. 1983, Ch. 162, Sec. 3. Effective June 30, 1983.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36606.

36606. Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place and the order shall be endorsed on the margin of the entry, signed by the chairman, and attested by the clerk of the board of supervisors.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36607.

36607. Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of all the land and make a statement thereof.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36608.

36608. After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred dollars ($100) in value of the land assessed sufficient to raise the sums specified in the annual estimate.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36609.

36609. After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36610.

36610. The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the assessment was made and levied in accordance with the law.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 1 - Assessment › ARTICLE 4 - Hearing on Assessment › Section 36611.

36611. Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified, or annulled, institute an action therefor in the superior court of the principal county.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 2 - Levy › Section 36725.

36725. Within 10 days after the hearing on assessment is completed, duplicate copies of each of the following shall be signed by the president and secretary and attached to the last volume of each part of the assessment book:
(a) The statement of the assessor showing the total valuation of the land assessed.
(b) The order of the board of supervisors fixing the rate of assessment on the land.
(c) The annual estimate of the board of directors. Thereupon the assessment is completed.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 2 - Levy › Section 36726.

36726. Within 10 days after the assessment is completed, the assessor shall do each of the following:
(a) Compute and charge in the proper part of the assessment book in a place provided therefor in the record of each parcel of land assessed the assessment due on the parcel.
(b) In the event the annual assessment for any parcel of land separately assessed, computed pursuant to (a) above, is less than two dollars ($2), a minimum annual assessment may be set by the board which shall not exceed two dollars ($2) for each separately assessed parcel of land, and upon such a determination the assessor 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.
(c) If authorized by the board of directors by resolution, add to the assessment of each parcel of land any charges for water and other services, or either, which are unpaid. The amount so added shall be collected and shall constitute a lien as a part of the assessment levied on the parcel upon which the water for which the charges are unpaid was used and upon the lands subject to the unpaid charges for any other services.
(d) File each separate part of the assessment book with the tax collector of the district.
(Amended by Stats. 1965, Ch. 730.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 2 - Levy › Section 36728.

36728. No action to determine the validity of any district assessment or assessment levied thereon shall be maintained unless the action is commenced within 30 days after all separate parts of the assessment book are filed with the tax collector.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 2 - Levy › Section 36729.

36729. In case any charges for water or other services, or either, remain unpaid the amount of the unpaid charges may in the discretion of the district be secured at any time by filing for record in the office of the county recorder of any county, a certificate specifying the amount of such charges and the name and address of the person liable therefor.
From the time of recordation of the certificate, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards, and before the lien expires, acquired by him. The lien has the force, priority, and effect of a judgment lien and shall continue for 10 years from the date of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of such filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.
(Added by Stats. 1979, Ch. 335.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36825.

36825. After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for delinquency added thereto plus any unpaid charges for water and other services added to the assessment under the provisions of Section 36726 are a lien on the land and impart notice of the lien to all persons.
(Amended by Stats. 1955, Ch. 207.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36826.

36826. Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county a notice specifying all of the following:
(a) The date on which the assessments became due and payable to the tax collector.
(b) The time when the assessments will be delinquent, or, in the event the board has made an election as provided in Section 36950.5, the times when each half of the assessments will be delinquent.
(c) That upon delinquency a penalty of 5 percent of the amount delinquent will be added thereto and the delinquent property sold to the district.
(Amended by Stats. 1970, Ch. 380.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36829.

36829. The tax collector shall give a receipt to the person making payment specifying:
(a) The land assessed.
(b) The amount of the assessment.
(c) The amount paid.
(Added by Stats. 1951, Ch. 390.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36830.3.

36830.3. The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.
(Added by Stats. 1970, Ch. 438.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36830.4.

36830.4. If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be canceled, and the assessment is a lien as though no payment had been attempted. The tax collector, when accepting negotiable paper, shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.
(Added by Stats. 1970, Ch. 438.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36830.5.

36830.5. When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable paper and shall promptly notify such assessee of the cancellation of the payment. The validity of any assessment or penalty is not affected by failure or irregularity in giving the notice.
(Added by Stats. 1970, Ch. 438.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36830.6.

36830.6. If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be determined received on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date, provided, however, that the tax collector need not accept such a payment if it is received more than 30 days after the date on or before which the payment was delinquent.
(Added by Stats. 1970, Ch. 380.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36831.

36831. The board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:
(a) Assessed in any year more than once.
(b) Assessed by reason of a clerical error for more than its full cash value.
(c) Computed for assessment on an excessive acreage.
(d) Assessed while not in the district.
(Added by Stats. 1959, Ch. 2041.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36832.

36832. On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:
(a) Paid more than once.
(b) Erroneously or illegally collected.
(Added by Stats. 1959, Ch. 2041.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 3 - Collection › Section 36833.

36833. No order for a refund under Section 36832 shall be made except upon a claim both:
(a) Verified by the person who paid the assessment, penalties, or costs, or by his guardian, executor or administrator.
(b) Filed within three years after the making of the payment sought to be refunded.
(Added by Stats. 1959, Ch. 2041.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36950.1.

36950.1. As used in this chapter and Chapter 5 (commencing with Section 37050), Chapter 6 (commencing with Section 37150), and Chapter 7 (commencing with Section 37175), “assessment” includes standby charges and other charges levied for the use of district water.
(Added by Stats. 1987, Ch. 1052, Sec. 4.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36950.5.

36950.5. Notwithstanding the provisions of Section 36950, the board may, by resolution, provide that assessments may be paid in two equal installments, the first of which shall be delinquent if not paid within five calendar months after the assessments became due and the second of which shall be delinquent if not paid within nine calendar months after the assessments became due. Notwithstanding such provision, the entire assessment on any parcel may be paid before delinquency of the first installment. If any assessment is not evenly divisible by two, the odd cent shall be shown as a part of and included in the first installment.
(Added by Stats. 1970, Ch. 380.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36951.

36951. As soon as possible after the assessments, or any installment thereof, become delinquent, the tax collector shall publish a notice containing all of the following:
(a) A description of the delinquent property.
(b) The name of the assessee.
(c) The amount of the assessments and penalties due on the property.
(d) The amount of the assessments and penalties delinquent on the property.
(e) A statement that unless the delinquent assessments and penalties are paid at the district office by 12 noon on the date stated in the notice, the delinquent property will, on that date, be sold to the district for nonpayment of the delinquent assessments and penalties.
(f) A statement that subsequent to the sale of the delinquent property to the district, the property may be redeemed by payment of the amount specified in Section 37150 and, if applicable, Section 37155.2 or, if the district has elected pursuant to Chapter 7 (commencing with Section 37175) to permit installment redemption pursuant to that chapter, that the delinquent property may be redeemed under an installment plan of redemption.
(g) A statement of the name, address, and telephone number of the official who will furnish all information concerning redemption.
(h) A statement that after three years from the date of sale of the delinquent property to the district the right of redemption may be terminated upon execution and delivery to the district of a collector’s deed pursuant to Chapter 6 (commencing with Section 37150).
(Amended by Stats. 1987, Ch. 560, Sec. 1. Effective September 11, 1987.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36952.

36952. The notice required by Section 36951 shall be published in the county in which the property is located in the manner prescribed in Section 6063 of the Government Code, commencing not less than 21 days nor more than 28 days prior to the date required to be stated in the notice by subdivision (e) of Section 36951.
(Amended by Stats. 1987, Ch. 560, Sec. 2. Effective September 11, 1987.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36953.

36953. If any error should occur in the published notice with respect to the description of any delinquent property, the name of the assessee thereof, or the amount of the assessments and penalty due thereon which might invalidate a sale thereof and such error is discovered prior to sale, the collector shall at once republish a notice as to the property affected by the error, making such notice conform to the requirements of Sections 36951 and 36952. If any error should occur in the publication of the notice with respect to the time or place of publication or the requirements of Section 36952, and such error is discovered prior to sale, the collector shall at once republish the notice in conformity with all the requirements of Sections 36951 and 36952, specifying a date for the sale not less than 21 nor more than 28 days from the date of the first republication.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36954.

36954. On the day fixed for the sale in the published notice, or in any republished notice, the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments and penalties due on the property remain unpaid for the amount of such assessment and penalty thereon.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36955.

36955. Thereupon the collector shall, as to each parcel sold, make an entry “Sold to the district” in the assessment book, and the date of the sale.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36956.

36956. 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 and the date of the sale.
(b) The name of the assessee.
(c) That the property was sold for the amount of the assessment and penalty thereon, giving the amount and year of the assessment.
(d) The date on which the purchaser will be entitled to a deed.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36957.

36957. The certificate of sale may be substantially in the following form, the blanks being filled to show the facts in each case:
Certificate of Sale No. ______
___________ Water District
I, the collector of ______________ Water District, certify that on the ____ day of ________, 19__, after giving the required notice, I sold to ______ Water 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 penalty thereon. The purchaser will be entitled to a deed to the property at any time after three years from the date of sale, unless in the meantime the property is redeemed.
WITNESS MY HAND and the seal of the district this ______ day
of ________, 19__.
(District Seal)
_____ Collector of ______ Water District
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36958.

36958. 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. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36959.

36959. 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.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 4 - Delinquency and Sale › Section 36960.

36960. 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, affects the sale or renders it void or voidable.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 5 - Assessment After Sale to District › Section 37050.

37050. All property sold for delinquent assessments to the district shall subsequently be assessed for district purposes as though it had never been sold, until the collector has made and delivered to the district a collector’s deed, but shall not again be sold for delinquent assessments until after the property has been redeemed or has been sold by the district.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 5 - Assessment After Sale to District › Section 37051.

37051. If the property is sold to the district for delinquent assessments, the collector in making his accounting with the treasurer shall furnish a statement of the property sold to the district and the amount for which the property was sold. The treasurer shall thereupon estimate that portion of the amount belonging to the general obligation bond fund and shall charge the general fund with that portion and pay it from the general fund into the general obligation bond fund.
(Amended by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37150.

37150. Property sold to the district for delinquent assessments may be redeemed by the redemptioner within three years from the date of sale, or thereafter before a collector’s deed of the property has been delivered, by payment in lawful money of the United States to the collector the sum of the following:
(a) The amount for which the property was sold, together with interest thereon at the rate of 9 percent per year from the date of sale, but not less than three-fourths of 1 percent for any portion of a month.
(b) The amount of assessments against the property, with the delinquent penalties thereon, assessed subsequent to sale, together with interest on such assessments as are delinquent and the penalties thereon at the rate of 9 percent per year from the date of delinquency, but not less than three-fourths of 1 percent for any portion of a month.
(c) The amount of the recorder’s fees in recording the certificate of sale and the certificate of redemption.
(d) The costs of publication of notice as required by Section 36951.
As used in this section, the “redemptioner” is the person whose estate has been sold, or his successor in interest.
(Amended by Stats. 1972, Ch. 50.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37151.

37151. On receipt of the redemption money plus the amount of the recorder’s fee the collector shall make out duplicate certificates of redemption reciting the payment and stating the date of recordation of the certificate of sale to which the redemption applies and the book and page where the same is recorded or the recorder’s document number.
(Amended by Stats. 1959, Ch. 51.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37153.

37153. The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale is on record.
(Amended by Stats. 1959, Ch. 51.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37155.

37155. If the property sold for delinquent assessments has not been redeemed and three years have elapsed from the date of its sale to the district, the collector, upon demand made by resolution of the board and after giving the notice required by Section 37155.1, shall deliver a collector’s deed to the property to the district. The right of redemption shall terminate upon recording of the collector’s deed to the property by the district.
(Amended by Stats. 1987, Ch. 560, Sec. 3. Effective September 11, 1987.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37155.1.

37155.1. After receiving a demand for a collector’s deed pursuant to Section 37155, and not less than 45 days nor more than 60 days before delivery of a collector’s deed pursuant to that demand, the collector shall publish in the manner prescribed in Section 6063 of the Government Code a notice which shall contain all of the following:
(a) The date of the notice.
(b) A statement that as of a stated date, three years or more will have elapsed since the property or properties described in the notice were sold to the district pursuant to Chapter 4 (commencing with Section 36950).
(c) A statement that on the stated date, the board, by resolution, demanded delivery of a collector’s deed to the property to the district.
(d) A statement that unless sooner redeemed, or, if the district has provided for installment redemption, an installment plan of redemption is initiated, a collector’s deed to the property will be delivered to the district.
(e) The date and time at which the collector’s deed will be executed and delivered.
(f) A statement that if the collector’s deed is executed and delivered the right of redemption will terminate.
(g) The name, address, and telephone number of the official who will furnish all information concerning redemption.
(h) The fiscal year or years for which the delinquent assessments were levied.
(i) A description of the property.
(j) The amount required to redeem, which shall include the amounts specified in Section 37155.3.
(k) The name of the assessee on the current assessment book of the district.
(l) The street address of the property, if available.
(Amended by Stats. 1988, Ch. 160, Sec. 185.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37155.2.

37155.2. After the first publication of the notice required by Section 37155.1, and not less than 45 days, nor more than 60 days, before the date specified in that notice for the delivery of a collector’s deed, the collector shall send by certified mail to each of the parties of interest, as specified in this section, at his or her last known address a copy of the notice published pursuant to Section 37155.1. The collector shall make a reasonable effort to ascertain the names and addresses of each of the parties of interest, including, but not limited to, the securing of a lot book guarantee from a title insurer authorized to conduct business as such in this state with respect to the delinquent property, dated as of the date of the board’s demand resolution; an examination of the county’s assessments of the delinquent property on the rolls beginning with the year of delinquency to and including that of the last equalized roll; an examination of the most recent telephone books in the county in which the delinquent property is located; and an examination of the telephone books covering the area of the last known address of each party of interest.
For the purposes of this section, a “party of interest” is the holder of any interest in the delinquent property which would be terminated by execution and delivery of a collector’s deed.
(Added by Stats. 1987, Ch. 560, Sec. 5. Effective September 11, 1987.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37155.3.

37155.3. Upon first publication of the notice required by Section 37155.1, there shall be added to the amount to redeem as provided in Section 37150 the sum of the following:
(a) The cost of publication of the notice required by Section 37155.1.
(b) The cost of securing the lot book guarantee required by Section 37155.2.
(Added by Stats. 1987, Ch. 560, Sec. 6. Effective September 11, 1987.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37156.

37156. A collector’s deed shall contain the date of sale and his statement that no person redeemed the property during the time allowed for its redemption; and may be in substantially the following form, the blanks being filled to show the facts in each case:
Collector’s Deed
______ Water District
On the ____ day of _____, 19__, the collector of _____ Water District sold to _____ Water District, for a delinquent assessment, real property situated within the district, and in the County of _____, State of California, described as follows:
(insert description)
No person has redeemed the property from the sale; the time for redemption has elapsed; and the purchaser has demanded a deed to the property.
Wherefore, I, the collector of _____ Water District grant to _____ Water District all of the real property aforesaid.
WITNESS MY HAND and the seal of the district this ____ day of ____ 19__.
(DISTRICT SEAL) _____ Collector of ___________ Water District
(Amended by Stats. 1959, Ch. 51.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37158.

37158. The collector’s deed conveys to the district title to the property described therein free of all encumbrances, except liens for taxes and assessments levied for state, county, municipal or other district purposes, unless the property is owned by the United States or this State in which case it is prima facie evidence of the right of possession. The title acquired by the district may be sold at public auction or private sale and conveyed by deed executed and acknowledged by the president and secretary. Authority to convey shall be conferred by resolution of the board entered on its minutes fixing the sales price in the best interest of the district. The district may also lease or otherwise deal with the property as is in the best interest of the district.
(Added by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37159.

37159. A collector’s deed when acknowledged or proved is prima facie evidence that:
(a) The land was assessed as required by law.
(b) The land was equalized as required by law.
(c) The assessments were levied in accordance with law.
(d) The assessments were not paid.
(e) At a proper time and place the property was sold as prescribed by law.
(f) The property was not redeemed.
(g) The person who executed the deed was the proper officer.
(Added by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37160.

37160. Except as against actual fraud a collector’s deed acknowledged or proved is conclusive evidence of the regularity of all of the proceedings from the assessment by the assessor, inclusive, up to the execution of the deed.
(Added by Stats. 1958, 1st Ex. Sess., Ch. 94.)
2023 California Code › Water Code - WAT › DIVISION 13 - CALIFORNIA WATER DISTRICTS › PART 7 - ASSESSMENTS › CHAPTER 6 - Redemption and its Termination › Section 37161.

37161. An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any collector’s deed executed to the district or based on the alleged ineffectiveness of the deed to convey the absolute title to the property described in it may be commenced or interposed only within one year after the recordation of the deed.
(Amended by Stats. 1971, Ch. 244.)