reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 2 - Installments › Section 25950.

25950. The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass a resolution providing that thereafter annual assessments, including improvement district assessments or installments thereof but excepting completion assessments, shall be payable in two installments.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 2 - Installments › Section 25951.

25951. The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall be payable as specified in the resolution.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25975.

25975. Any person claiming an interest in any parcel of land described on the current assessment book against which there are no delinquent assessments who desires to have the parcel segregated into two or more portions and separately valued and assessed on the current assessment book may file with the collector of the district an application so requesting, with descriptions sufficient for assessment purposes of each portion into which the applicant desires the parcel to be segregated, valued, and assessed.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25976.

25976. The application may be filed at any time after the current assessment is due but not later than five days prior to the regular meeting of the board in December of the year in which the assessment was levied.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25977.

25977. The application shall be signed, as evidence of their approval, by each of the persons assessed on the current assessment book with the parcel to be segregated.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25978.

25978. Each application shall be accompanied by a fee of two dollars ($2) for each separate portion into which the applicant desires the parcel to be segregated.
(Amended by Stats. 1957, Ch. 995.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25979.

25979. If the portions into which the applicant desires the land to be segregated have separate valuations shown on the current assessment book, the collector shall upon these valuations determine the amount of the current assessment due on each portion.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25980.

25980. If the portions into which the applicant desires the land to be segregated do not have separate valuations shown on the current assessment book, the collector shall submit the descriptions of the portions to the assessor.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25981.

25981. The assessor shall place a valuation on each described portion, and upon these valuations the collector shall determine the amount of the current assessment due on each portion as segregated.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25982.

25982. In either case, upon estimating the assessments due on the segregated portions, the collector shall refer to the board the segregated descriptions, valuations, and estimated assessments due.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25983.

25983. The board may either:
(a) Confirm, modify, or set aside the same.
(b) Refuse to authorize the segregation, separate valuation, and assessment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25984.

25984. The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 3 - Segregation Before Delinquency › Section 25986.

25986. If the segregation and separate valuations and assessments are confirmed or modified, the board shall notify the collector, who shall cause the assessment book to be changed to show the segregation and separate valuations and assessments as confirmed or modified by the board, and he shall separately number the portions as segregated.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 4 - Modification and Refund of Assessments › Section 26000.

26000. A 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. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 4 - Modification and Refund of Assessments › Section 26001.

26001. 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.
(c) Paid with respect to property not in the district and which has never been in the district.
(Amended by Stats. 1968, Ch. 780.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 4 - Modification and Refund of Assessments › Section 26002.

26002. No order for a refund under this article shall be made except upon a claim both:
(a) Verified by the person who paid the assessments, penalties, or costs, his guardian, executor, or administrator.
(b) Filed within three years after the making of the payment sought to be refunded.
(Amended by Stats. 1968, Ch. 780.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 4 - Collection › ARTICLE 4 - Modification and Refund of Assessments › Section 26003.

26003. The board may order the collector to cancel the uncollected assessment on any property which because of transfer to the State or another public agency is determined to be uncollectible.
(Added by Stats. 1957, Ch. 475.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26075.

26075. Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.
(Amended by Stats. 1957, Ch. 995.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26076.

26076. Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the assessment was levied, and the second installment if unpaid is delinquent at 5 p.m. on the following June 20th. The whole amount of completion assessments if unpaid shall become delinquent on December 20th notwithstanding that assessments in the district are payable in installments. If any of the dates of delinquency in this section or in Section 26075 fall on a Saturday, Sunday or a state holiday, the assessment due on that date becomes delinquent at 5 p.m. on the next business day.
(Amended by Stats. 1957, Ch. 995.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26077.

26077. The collector shall collect on delinquent assessments for the use of the district the following penalties:
(a) When assessments are not payable in installments, 5 per cent.
(b) When assessments are payable in installments:
(1) On the first installment, 10 per cent.
(2) On the second installment, 5 per cent.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26078.

26078. Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in addition to the assessments due on the delinquent list and the penalties added, costs in the sum of five dollars ($5) on each parcel of land separately assessed, and may collect costs of publication of the list of delinquencies and notice as required by Section 26105.
(Amended by Stats. 1985, Ch. 771, Sec. 8.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26079.

26079. If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the time within which all duties consequent upon the performance of the preceding duty are to be performed shall be extended to allow the elapsing of the intervals required to elapse between the performance of the duties, and assessments shall not become delinquent for at least 30 days after the first publication of notice that the assessments are due and payable.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26080.

26080. The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of assessments due and unpaid, and compliance with all forms of law relating to the assessment, equalization, and levy of the assessments.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26081.

26081. At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property, but to bring suit against the delinquent in the proper court in the name of the district to enforce collection.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26082.

26082. The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 1 - Date and Penalties for Delinquency › Section 26083.

26083. In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26100.

26100. When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26101.

26101. When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the first day of September.
(Amended by Stats. 1963, Ch. 34.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26102.

26102. The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment is delinquent:
(a) The name of the assessee.
(b) The description of the land.
(c) The total amount due, which shall be the aggregate of the assessments, penalties, and costs due thereon.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26103.

26103. There need be no delinquent list other than the published list of delinquencies.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26104.

26104. The collector shall publish with the list of delinquencies a notice, specifying:
(a) That each parcel separately assessed on which the amount due as shown on the list is not paid will be sold to the district.
(b) The time and place of the sale.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26105.

26105. The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent property is situated but only information pertaining to and descriptions of land situated in the county need be set forth in the publication in that county.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26106.

26106. If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26107.

26107. Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the designation of the newspaper shall be made by the board on or before the fifteenth day of December of the year in which the assessment was levied. If assessments are payable in two installments, the designation shall be made by the board on or before the fifteenth day of June following the year in which the assessment was levied. If the designation is not made by the board within the time provided in this section, the collector shall select the newspaper.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 2 - Publication of List of Delinquencies › Section 26108.

26108. If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale and the error is discovered prior to sale, the collector shall at once republish the notice of the sale and the items of the list of delinquency as to the property affected by the error, making the republication conform to this article.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26125.

26125. The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26126.

26126. The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first republication as to property republished.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26127.

26127. The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of the sale. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be a part of the time limited for making the sale.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26128.

26128. On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments remain unpaid.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26129.

26129. Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26130.

26130. After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth all of the following:
(a) A description of the property sold.
(b) The amount for which it was sold.
(c) A statement that it was sold for a delinquent assessment.
(d) When the purchaser will be entitled to a deed.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26131.

26131. The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case:
_____ Certificate of Sale _____ No. ___
_____ _______ Irrigation District _____
I, the collector of ______ Irrigation District, certify that on the ____ day of ____, 19__, after giving the required notice, I sold to ______ Irrigation District, the purchaser, for the sum of ______ dollars ($____) real property in the County of ______, State of California, described as follows:
(Insert description.)
This land was assessed to ________.
This property was sold for a delinquent assessment levied on it in the year ____ by the district, and the sale price was the sum due and unpaid on the assessment and the penalties and costs
The purchaser will be entitled to a deed to the property at any time after five years from the date of the sale unless in the meantime the property is redeemed.
Witness my hand and the seal of the district this ______ day
of ________, 19__.
(District Seal.)
_____ Collector of ______ Irrigation District
(Amended by Stats. 1969, Ch. 1346.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26132.

26132. Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of the county in which the property is situated.
(Amended by Stats. 1967, Ch. 79.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26133.

26133. Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
(Added by Stats. 1977, Ch. 648.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26136.

26136. When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26137.

26137. Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid.
(Added by Stats. 1947, Ch. 1524.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 5 - Delinquency › ARTICLE 3 - Assessment Sale › Section 26138.

26138. Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is the later, it shall be conclusively presumed that redemption was made from the sale, unless prior to such time a deed was issued by the collector pursuant to the certificate of sale and such deed was recorded in the office of the recorder of the county in which the property described in the certificate of sale was located.
(Added by Stats. 1947, Ch. 1524.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26225.

26225. (a) Property sold for delinquent assessments may be redeemed within five years from the date of sale, or thereafter before a collector’s deed of the property has been delivered.
(b) If a collector’s deed has been delivered to the district, the period of redemption is extended until the first bid is received for the property or until the board determines the property is not to be sold as provided in Section 26290.
(c) Redemption before a collector’s deed of the property has been delivered may be made by payment in lawful money of the United States to the collector of the amount for which the property was sold plus a penalty equal to the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until redemption. Redemption after a collector’s deed has been delivered may only be made by payment of the total of the following amounts:
(1) The total of the amount of the sale shown on each certificate of sale outstanding.
(2) A penalty on each certificate of sale outstanding equal to the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until redemption.
(3) An amount for each year of escaped assessment determined as follows: the assessor shall establish the assessment value for the land for each year of escaped assessment and the collector shall apply the rate fixed in that year to determine the amount of the escaped assessment.
(4) The costs incurred in connection with recording the certificate of sale and the certificate of redemption.
(5) The costs of publication of notice incurred in connection with the delinquency.
(6) The costs incurred in connection with the preparation for a proposed sale of property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver.
(Amended by Stats. 1996, Ch. 144, Sec. 1. Effective January 1, 1997.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26226.

26226. On receipt of the redemption money plus the amount of the recorder’s fee fixed in this article the collector shall make out duplicate certificates of redemption reciting the payment and stating the date and number of the certificate of sale to which the redemption applies. If a collector’s deed is outstanding at the time of redemption the certificate of redemption shall also state the date of the deed and the place, book, and page at which it was recorded and shall constitute redemption from the deed, as well as all outstanding certificates of sale on the property.
(Amended by Stats. 1977, Ch. 951.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26228.

26228. In case of a redemption of part of any property described in a certificate of sale, the part redeemed shall be described in the certificate of redemption.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26229.

26229. The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale was recorded and shall pay the recording fee provided for in Section 27361 of the Government Code. Such recorded certificate of redemption is conclusive in favor of a purchaser or encumbrancer for value.
(Amended by Stats. 1973, Ch. 556.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26231.

26231. When a certificate of sale has been assigned, the collector shall hold the redemption money for and on demand pay it to the holder of the certificate.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 1 - Redemption Generally › Section 26232.

26232. No incorrect statement or estimate of assessments due or amount required to redeem is binding upon a district or its officers unless the incorrect statement or estimate was in writing signed by the collector and relied upon in good faith by the party paying the amount designated.
(Added by Stats. 1943, Ch. 648.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26250.

26250. Redemption of a portion of any parcel of property separately from the whole parcel of which it is a part may be made as provided in this article at any time prior to the expiration of the period of redemption.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26251.

26251. If the portion to be separately redeemed has a separate valuation shown on the assessment book, the collector shall determine the amount due according to the valuation shown on the assessment book, and redemption of the portion may be made in the manner provided for in Article 1 of this chapter.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26252.

26252. If the portion to be separately redeemed does not have a separate valuation shown on the assessment book, the collector shall submit the description of the portion to the assessor.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26254.

26254. The collector shall determine the amount due according to the valuation so placed upon the portion upon which separate redemption is requested and shall then refer the proposed redemption to the board.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26255.

26255. The board may either:
(a) Confirm, modify, or set aside the valuation of the assessor.
(b) Refuse to authorize the separate redemption.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26256.

26256. The decision of the board shall be final, and the collector shall conform with it.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26257.

26257. Separate redemption, if authorized by the board, may be made in the manner provided for in Article 1 of this chapter.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26258.

26258. The redemptioner of a portion of a parcel of property may also pay that part of the current assessment levied against the parcel of land out of which the portion was separately redeemed, as may be determined by the board to be fair, based upon the valuation placed on the parcel as shown on the current assessment book.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 2 - Partial Redemption › Section 26259.

26259. Upon payment of the amount fixed as the sum to be paid as the current assessment on the portion of land separately redeemed, the collector shall enter on the current assessment book a reference to the order of the board authorizing payment of part of the assessment, the amount paid, and date of payment.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26275.

26275. If property sold for delinquent assessments has not been redeemed and five years have elapsed from the date of its sale, at least 30 days prior to the end of the redemption period the collector shall mail a notice specifying the date of sale and advising that, unless redeemed, a collector’s deed will be issued to the property at any time after five years from the date of sale has elapsed. The notice shall be sent by certified mail to the last assessee of the property addressed to his last address shown on the assessment roll. Five years after the date of sale, and 30 days after mailing of the notice, the collector, upon demand, shall deliver a collector’s deed to the property to the district or to the assignee holding the certificate of sale.
(Amended by Stats. 1969, Ch. 1346.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26276.

26276. Collector’s deeds shall contain all of the following:
(a) Date of the sale.
(b) Statement that no person redeemed the property during the time allowed for its redemption.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26277.

26277. The deed made by the collector may be in substantially the following form, the blanks being filled to show the facts in each case:
Collector’s Deed
____ Irrigation District
On the ____ day of _____, 19__, the collector of _____ Irrigation District sold to _____ Irrigation 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 and the purchaser has demanded a deed to the property.
Wherefore, I, the collector of _____ Irrigation District, grant to _____ all of the real property aforesaid.
Witness my hand and the seal of the district this ____ day of _____, 19__.
(District Seal.)
_____ Collector of ______ Irrigation District
(Amended by Stats. 1968, Ch. 780.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26278.

26278. If a collector’s deed is demanded by an assignee of a certificate of sale, the form of deed shall be amended by striking out the words “the purchaser” and inserting in lieu thereof substantially the following: “____ to whom the certificate of sale has been assigned.”
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26279.

26279. In case partial redemption has been made, the form of the collector’s deed shall be modified to conform to the facts.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3 - Deed on Termination of Redemption › Section 26280.

26280. The collector shall receive from the purchaser for the use of the district two dollars ($2.00) for making the deed except when the deed is to the district.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 3.5 - Redemption After Collector s Deed › Section 26290.

26290. (a) If a collector’s deed for property sold for delinquent assessments, or one installment of a delinquent assessment, has been delivered to the district, the district shall not sell or otherwise dispose of the property except as provided in this section.
(b) The district may sell the property, in which case it shall sell the property at a public auction upon having first given notice to the assessee by certified mail with return receipt requested and notice of the sale as prescribed by Sections 3701, 3702, and 3704 of the Revenue and Taxation Code.
(c) If the property is to be sold and is not redeemed before the first bid is received on the property, the district shall sell the property at public auction to the highest bidder at the time and place fixed.
(d) The board may establish a minimum sale price for the property which includes all of the following amounts:
(1) The amount of the sale described on each certificate of sale outstanding.
(2) The amount of a penalty on each certificate of sale outstanding that equals the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until sale at public auction.
(3) An amount that equals the amount for each year of escaped assessment. The assessor shall establish the assessment value for the land for each year of escaped assessment and the collector shall apply the rate fixed in that year to determine the amount of the escaped assessment.
(4) The costs incurred in connection with recording the certificate of sale .
(5) The costs of publication of notice incurred in connection with the delinquency.
(6) The costs incurred in connection with the preparation for a proposed sale of the property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver.
(e) At any time after the delivery of the collector’s deed, and before the property is sold, the board may determine by resolution that the property is not to be sold, thereby terminating the right to redemption, but at least 30 days before the adoption of such a resolution the district shall give notice to the assessee, with return receipt requested, of the time, date, and place of the meeting at which the resolution will be considered and state that the property may be redeemed at any time before the adoption of the resolution.
(Amended by Stats. 1996, Ch. 144, Sec. 2. Effective January 1, 1997.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26300.

26300. (a) Subject to the limitations of Section 3900.5 of the Revenue and Taxation Code and Sections 26225 and 26290 and subdivision (b) a collector’s deed conveys to the grantee free of all encumbrances the absolute title to the property described in it except when the land is owned by the United States or this state, in which case it is prima facie evidence of the right of possession.
(b) If the record title to minerals or to oil, gas or other hydrocarbon substances was held by one or more persons other than the owner of the land at the date of the assessment for which the property was sold, the collector’s deed to the land shall not convey title to such minerals, oil, gas or other hydrocarbon substances; provided that the minerals, oil, gas or other hydrocarbon substances so held under separate ownership shall be subject to sale for delinquent assessments assessed to the owner of such substances, in the same manner as with respect to land.
(Amended by Stats. 1968, Ch. 780.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26301.

26301. Where property has been conveyed to a district by a collector’s deed, subject to the limitations of Section 26290, the district shall have the same rights in respect to the property and its rents, issues, and profits as a private purchaser.
(Amended by Stats. 1968, Ch. 780.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26302.

26302. 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. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26303.

26303. 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. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26304.

26304. 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.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26305.

26305. An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option executed by a district in connection with property deeded to it by its collector or based on the alleged ineffectiveness of the instrument to convey or affect the title to the property described in it may be commenced or interposed only within one year after the execution by the district of the instrument.
(Amended by Stats. 1971, Ch. 244.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26306.

26306. The provisions of Sections 26304 and 26305 shall not apply in the following cases:
(a) Where the assessments for which the property was sold were paid before the sale.
(b) Where the property was redeemed after the sale.
(c) Where the land was not subject to assessment at the time it was assessed.
(d) Where no assessments were due on the land at the time of the sale.
(e) Where fraud is established.
(f) Where the deed is void on its face.
(g) Where the owner of the land was, at the time of the sale, a minor or a person who lacked mental capacity, in which case the earliest time that the statute of limitations begins to run is when the disability is removed.
(h) In an action described in Section 26304 or 26305 based on the alleged ineffectiveness of the collector’s deed to convey the title to minerals or to oil, gas or other hydrocarbon substances which was held by one or more persons other than the owner of the land on the date of the assessment for which the property was sold.
(Amended by Stats. 2014, Ch. 144, Sec. 56. (AB 1847) Effective January 1, 2015.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 4 - Effect of Deed › Section 26307.

26307. The burden of proof shall be upon the party urging the invalidity, irregularity, or ineffectiveness of an agreement, deed, lease, or option described in Sections 26304 and 26305 or of any assessments, sales, or assessment deeds of which he complains to show the invalidity, irregularity, or ineffectiveness, and he shall be required to plead specifically the grounds upon which he urges the invalidity, irregularity, or ineffectiveness.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 5 - Recordation of Deed to District › Section 26325.

26325. A certificate of the secretary on a collector’s deed stating that it has been accepted by the board entitles the deed to be recorded.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 6 - Redemption and Its Termination › ARTICLE 5 - Recordation of Deed to District › Section 26326.

26326. A collector’s deed to a district shall be recorded in the usual manner of recording conveyances of real property.
(Amended by Stats. 1959, Ch. 51.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 7 - Assessment and Collection by County › ARTICLE 1 - Assessment and Levy by County › Section 26500.

26500. If a board neglects or refuses in any year to impose assessments pursuant to this part, the board of supervisors of the office county shall, as provided in this article, perform the duties of the board of the district in respect to imposing assessments in the same manner and with the same effect as if those duties were performed by the board.
(Amended by Stats. 1996, Ch. 860, Sec. 26. Effective January 1, 1997.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 7 - Assessment and Collection by County › ARTICLE 1 - Assessment and Levy by County › Section 26501.

26501. The applicable part of the equalized county assessment rolls of the affected counties shall be the basis of assessment for the district when its assessments are levied pursuant to this article.
(Added by Stats. 1943, Ch. 372.)
2023 California Code › Water Code - WAT › DIVISION 11 - IRRIGATION DISTRICTS › PART 10 - ASSESSMENTS › CHAPTER 7 - Assessment and Collection by County › ARTICLE 1 - Assessment and Levy by County › Section 26502.

26502. If any land subject to assessment for the purposes of the district does not appear upon a county assessment roll used as the basis of assessment for the district, the land omitted shall be forthwith assessed by the county assessor of the county in which it is situated upon an order of the board of supervisors making the assessment, and a description of the property omitted shall be written in the roll prepared for the district assessments.
(Added by Stats. 1943, Ch. 372.)