reglab/statecodes huggingface dataset:
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4 - Notice, Protest, and Hearing › Section 10312.

10312. (a) When, upon the hearing, the proposed assessment provided for in subdivisions (d) and (e) of Section 10204, and the maximum annual assessment provided for in subdivision (f) of that section, are confirmed as filed, as modified, or corrected, by resolution, the legislative body shall order the proposed improvement to be made or acquired, and declare its action upon the report and assessment. The resolution shall be final as to all persons, and the assessment thereby levied upon the respective subdivisions of land in the assessment district.
(b) If an annual assessment to pay for administrative cost is provided for pursuant to subdivision (a), the legislative body shall determine, by resolution, the amount of the annual assessment for this purpose, which shall not exceed the maximum assessment provided for in subdivision (a) and shall not exceed a reasonable estimate of costs actually incurred or likely to be incurred. This determination may be included in the resolution adopted pursuant to subdivision (a). The legislative body may subsequently determine by resolution that the annual assessment shall be a different amount, but in no event shall the annual assessment exceed the maximum annual assessment provided for in subdivision (a). Resolutions adopted pursuant to this subdivision shall be final as to all persons, and the annual assessment in the amount determined shall thereby be levied annually until changed by resolution adopted pursuant to this section. These assessments may be collected in the same manner and in the same installments as the assessments levied pursuant to subdivision (a), and may be combined with those assessments for collection in any manner which is convenient and economical.
(Amended by Stats. 1987, Ch. 1388, Sec. 28.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10350.

10350. “Changes” as used in this chapter shall include corrections, alterations, modifications, additions, omissions, increases or decreases.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10351.

10351. Unless the power to proceed shall have ceased at the conclusion of the hearing on the proposed improvement because of a majority protest, at any time before completion of the improvement proceedings, the legislative body may make changes in, to or from the boundaries of the proposed assessment district, the improvement ordered to be made or acquired, the assessment (including the amounts of any of the individual assessments therein), or in the proceedings, or any act, determination or provision made, or permitted to be made, by the legislative body under and pursuant to this division, which act, determination or provision does not affect the jurisdiction of the legislative body to order the improvement. The legislative body shall not change the boundaries to include any territory which will not, in its judgment, be benefited by the improvement.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10352.

10352. All changes shall be made on notice and hearing as herein provided, except changes may be made:
(a) At the hearing on the report, which:
(1) Reduce the total amount of the assessment or make no change in the total amount of the assessment and no increase or decrease in the amount of money assessed on each parcel of property included in the assessment; or
(2) Eliminate a portion of the work or provide a substitution therein without increasing the cost of any assessment by reason thereof or substantially affecting the distribution of benefits from the work; or
(3) Eliminate a portion of the assessment district without increasing the amount of any assessment by reason thereof or substantially affecting the distribution of benefits from the work; or
(4) Exclude territory which will not be benefited by the improvement without increasing the amount of any assessment by reason thereof; and
(b) At any time after the improvements are ordered and during the pendency of the proceedings, which;
(1) Do not increase the total amount of the assessment; or
(2) Provide for the elimination or addition of work or substitutions therein, though they result in an increase in some assessments, provided that the owners of the property affected request in writing that the changes in the work and in the assessments be made; or
(3) Exclude territory which will not be benefited by the improvement without increasing the amount of any assessment by reason thereof.
(Amended by Stats. 1968, Ch. 1155.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10353.

10353. Before ordering any changes made, other than as provided in Section 10352, the legislative body shall adopt a resolution briefly describing the changes proposed to be made, stating the amount of the estimated increase or decrease in the cost of the improvement by reason of the proposed changes and giving notice of a time and place when and where any interested person having any objection to the changes proposed to be made may appear before the legislative body and show cause why the changes should not be ordered. The resolution shall also contain the name and telephone number of a local department or agency designated by the legislative body to answer inquiries regarding the hearing proceedings. The resolution may describe the changes by referring to maps, plats, plans, profiles, detailed drawings, or specifications on file in the office of the clerk of the legislative body or engineer, which shall indicate the changes proposed to be made and which shall govern for all details thereof. The resolution shall be published pursuant to Section 6061 of the Government Code, at least 10 days prior to the date of the hearing. If new, increased, or extended assessments are proposed, the legislative body shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code.
(Amended by Stats. 2003, Ch. 194, Sec. 23. Effective January 1, 2004.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10354.

10354. If said resolution proposes to include additional territory in the assessment district, or to increase any assessment, at least 20 days prior to the hearing fixed therein the clerk of the legislative body shall mail a copy of said resolution to all persons owning real property within said additional territory, or whose assessment is increased, whose names and addresses appear on the last equalized assessment roll or as known to said clerk.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10355.

10355. Written objection to the proposed changes may be filed with the clerk of the legislative body by any interested person at any time not later than the time set for the hearing. The legislative body shall hear and pass upon such objections at the time appointed, or at any time to which the hearing thereof may be adjourned, and its decision thereon shall be final and conclusive. If no written objections to said changes have been delivered to the clerk up to the hour set for hearing thereon, or if said objections have been heard and found by the legislative body to be insufficient or have been overruled or denied, immediately thereupon the legislative body by an affirmative vote of four-fifths of its members shall acquire jurisdiction to order said changes made. The decisions and determinations of the legislative body ordering such changes after notice and hearing shall be final and conclusive upon all persons entitled to appeal thereupon to the legislative body.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10356.

10356. If as a result of any proposed changes the legislative body shall determine that a supplemental assessment shall be necessary, the proceedings provided for by this chapter may either be combined with or conducted separately from the proceedings for such supplemental assessment. If said proposed changes shall eliminate or substantially reduce the estimated benefits to be received from the improvement by any subdivision of land within the assessment district, the legislative body shall not order any such changes without ordering a corresponding credit upon the individual assessment theretofore imposed upon such subdivision. Said credit shall be made in the manner provided in Section 10427.1.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10357.

10357. Any changes made pursuant to this chapter shall be subject to the limitations, if any, contained in any law applicable to the proceedings, which law may impose limitations upon the amount by which the estimated cost of the improvement may be increased by reason of such changes.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.5 - Change of Work, Boundaries of Assessment District, Amounts of Assessments or Proceedings › Section 10358.

10358. Any changes made pursuant to this chapter shall not release or discharge the sureties upon any bond required under this division.
(Added by Stats. 1963, Ch. 349.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.7 - Alternative Procedure for Authorizing Assessments › Section 10360.

10360. This chapter provides an alternative procedure for authorizing assessments pursuant to this division. It is not intended to alter or restrict authority to authorize assessments pursuant to other provisions of this division in any way. This chapter does not apply to proceedings to finance public facilities unless 80 percent or more of the district is developed for residential, commercial, or industrial use at the time that proceedings are commenced. This chapter shall not be used for the acquisition of existing works, appliances, or property except insofar as the acquisition is incidental to a proposed improvement not already installed.
(Added by Stats. 1984, Ch. 1298, Sec. 26.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.7 - Alternative Procedure for Authorizing Assessments › Section 10362.

10362. All provisions of this division shall apply to proceedings pursuant to this chapter, except as expressly provided in this chapter.
(Added by Stats. 1984, Ch. 1298, Sec. 26.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.7 - Alternative Procedure for Authorizing Assessments › Section 10364.

10364. For purposes of proceeding under this chapter, the report prepared pursuant to Section 10204 shall contain the following elements instead of those specified in Section 10204:
(a) A general description of the proposed project. Detailed plans and specifications need not be included in the report.
(b) A general description of works or appliances already installed and any other property necessary or convenient for the operation of the improvement, if the work, appliance, or property is to be acquired as part of the improvement. Acquisitions are subject to the limitation specified in Section 10360.
(c) An estimate of the costs of the improvement and of the cost of lands, rights-of-way, easements, and incidental expenses in connection with the improvement. If the legislative body, in the resolution of intention, ordered that private utility damages be included in the assessment, the report shall contain an estimate of private utility damages. In addition to the estimate of the likely cost of the project, the report shall state a maximum cost of the project and any private utility damages. If the legislative body, in the resolution of intention, declared its intention to levy an assessment for the maintenance, repair, or improvement of the work, system, or facility, the report shall contain an estimate of the amount of this assessment for each of the first five years during which the assessment would be levied.
(d) A diagram showing the assessment district and the boundaries and dimensions of the subdivisions of land within the district as they existed at the time of the passage of the resolution of intent. Each subdivision, including each separate condominium interest as defined in Section 783 of the Civil Code, shall be given a separate number upon the diagram.
(e) A proposed assessment of a percentage share of the cost and expense of the proposed improvement upon each subdivision of real property in the district in proportion to the estimated benefits to be received by those subdivisions, respectively, from the improvement. The amount of the proposed assessment against each subdivision of real property, assuming the improvement costs and expenses are the amount estimated in subdivision (c) and assuming the project costs and expenses are the maximum amount stated in subdivision (c). When any portion or percentage of the cost and expenses of the improvement is ordered to be paid out of the treasury of the municipality, pursuant to Section 10201, the amount of that portion or percentage shall first be deducted from the total estimated costs and expenses of the improvement and from the maximum costs and expenses of the project, and the assessment upon property proposed in the report shall include only the remainder of the estimated costs and expenses. The assessment shall refer to the subdivisions by their respective numbers as assigned pursuant to subdivision (d).
(Added by Stats. 1984, Ch. 1298, Sec. 26.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.7 - Alternative Procedure for Authorizing Assessments › Section 10366.

10366. (a) For purposes of proceeding under this chapter, the notice shall contain the following elements:
(1) A statement of the time, place, and purpose of the hearing on the resolution of intention and report.
(2) A statement of the total estimated cost of the proposed improvement and of the maximum cost of the improvement.
(3) The estimated and maximum amounts, as shown by the report, to be assessed against the particular parcel covered by the notice.
(4) A statement that any person interested may file a protest in writing as provided in this division.
(b) If new, increased, or extended assessments are proposed, the legislative body shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code.
(Amended by Stats. 2003, Ch. 194, Sec. 24. Effective January 1, 2004.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 4.7 - Alternative Procedure for Authorizing Assessments › Section 10368.

10368. For purposes of proceeding under this chapter, the assessment shall be confirmed as follows instead of the procedure specified in Section 10312.
When upon the hearing the proposal to assess is confirmed as filed, modified, or corrected by resolution, the legislative body shall order the proposed improvement to be made and declare its action upon the report and assessment. After design work and plans and specifications have been completed, and after contracts have been let pursuant to Section 10501, the legislative body shall, by resolution, fix the amount of the assessment, which shall be equal to or less than the maximum assessment stated in the report prepared pursuant to Section 10364, as filed, modified, or corrected. If the amount of the assessment is more than the estimated cost of the project stated in the report prepared pursuant to Section 10364, as filed, modified, or corrected, the legislative body shall include, within the resolution fixing the amount of the assessment, an explanation for the increase over the estimated cost of the project. In no case shall the amount of the assessment exceed the maximum assessment stated in the report, as filed, modified, or corrected. Resolutions adopted pursuant to this section shall be final as to all persons, and the assessment fixed shall be thereby levied upon the respective subdivisions of land in the assessment district.
(Added by Stats. 1984, Ch. 1298, Sec. 26.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10400.

10400. The validity of an assessment or supplementary assessment levied under this division shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the assessment is levied. Any appeal from a final judgment in such an action or proceeding shall be perfected within 30 days after the entry of judgment.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10401.

10401. Upon the passage of the resolutions provided for in Section 10312, the clerk of the legislative body shall, if bonds are to be issued, transmit to the superintendent of streets, or if no bonds are to be issued, to the city tax collector the diagram and assessments adopted pursuant to Section 10312. If other than a municipal corporation is conducting the proceeding, the diagram and assessment shall be transmitted to and recorded by the corresponding officer of the entity conducting the proceeding, which officer shall be the county surveyor if a county is conducting the proceeding, and that officer shall perform the duties provided in this division for the tax collector. If neither a municipal corporation nor a county is conducting the proceeding, a certified copy of the diagram and assessment shall be recorded with the county surveyor if all or any part of the improvement district is in unincorporated territory, and with the superintendent of streets or tax collector of the city if all or any part of the improvement district is an incorporated territory.
(Amended by Stats. 1987, Ch. 1388, Sec. 29.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10402.

10402. The tax collector shall record the diagram and assessment received pursuant to Section 10401 in a substantial book to be kept for that purpose in his office. Upon the date of recordation with the tax collector or, if a certified copy is recorded with the county surveyor or the superintendent of streets of the city, or both, as provided in Section 10401, then upon the date of recordation, the assessment becomes due and payable, except that the legislative body may provide in the resolution adopted pursuant to Section 10312 that all or any portion of the assessment becomes due and payable on the date of the bonds which represent the assessments or portion thereof.
(Amended by Stats. 1987, Ch. 1388, Sec. 30.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10402.5.

10402.5. Upon the passage of the resolution provided for in subdivision (a) of Section 10312, the city clerk shall record a notice of assessment, as provided for in Section 3114, modified to reflect any annual assessment for administrative cost, whereupon the assessment shall attach as a lien upon the property assessed, as provided in Section 3115, except that the annual assessment for administrative cost shall become a lien at the same time as the property tax becomes a lien each year.
(Amended by Stats. 1987, Ch. 1388, Sec. 31.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10403.

10403. All assessments not paid within 30 days after they become due, except all unpaid assessments for which bonds are to be issued, shall become delinquent and the recording officer shall add to each delinquent assessment 5 percent of the amount thereof. Assessments may be paid in whole or in part during the 30-day period after the same become due and payable.
(Amended by Stats. 1955, Ch. 1306.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10404.

10404. (a) Notice of recordation of assessment shall be given as provided in this section.
(b) Upon recording of the assessment, the collection officer shall mail, as provided in subdivision (a) of Section 5070, a statement containing all of the following:
(1) A designation by street number, or some other description, of the property assessed sufficient to enable the owner to identify it.
(2) The amount of the assessment.
(3) The date of the recordation of the assessment.
(4) The time and place of payment of the assessment and the effect of failure to pay within such time.
(5) If bonds are to be issued, a statement of that fact designating the act pursuant to which such bonds are to be issued.
(c) The failure of the collection officer to mail the notice to any property owner or the failure of any property owner to receive the notice shall not affect the validity of any proceedings taken under this division.
(d) The collection officer also shall give notice by publication pursuant to Section 6066 of the Government Code, which notice shall state all of the following:
(1) That the assessment has been recorded as provided in Section 10402, and that all sums assessed therein are due and payable immediately.
(2) That the payment of such sums is to be made to the collection officer within 30 days after the date of recording the assessment, which date shall be stated in the notice.
(3) If bonds are not to be issued, that all assessments will become delinquent if not paid before the expiration of that 30 days and the effect of the failure to pay the assessments within the 30-day period.
(4) If bonds are to be issued, the effect of the failure to pay the assessments within the 30-day period.
(Amended by Stats. 1975, Ch. 394.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10405.

10405. The tax collector shall fix a time and place for the sale of various parcels of land upon which the assessments are unpaid, which date shall be not less than 60 days nor more than six months after the date of the recordation of the diagram and assessment.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10406.

10406. When the resolution of intention does not provide for the issuance of bonds, the tax collector of the entity conducting the proceedings shall give the notice of recording the assessment and collect and receive the assessments, and proceedings shall be had as provided in this chapter.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10407.

10407. Within 30 days after the date of the delinquency, the tax collector shall begin the publication of a notice of sale of the property upon which the assessments have not been paid. The publication shall be made in the city pursuant to Section 6066 of the Government Code.
(Amended by Stats. 1959, Ch. 1044.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10408.

10408. The notice of sale published pursuant to Section 10407 need not set out the description of the various parcels of land at length, but shall describe the parcels by their respective number as they appear upon the assessment and diagram. The notice shall refer to the assessment and diagram. Opposite the description or designation of each parcel of land shall be set out the name of the owner as it appears on the last equalized assessment roll for city taxes or as known to the tax collector, the amount assessed against the parcel, the penalty for delinquency, a fee which is required to reimburse the municipality for the estimated reasonable cost of providing notice pursuant to Section 10408.5, and the costs of sale chargeable to the parcel.
(Amended by Stats. 1985, Ch. 475, Sec. 6.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10408.5.

10408.5. (a) Not less than 45 days nor more than 60 days prior to the date of sale, the tax collector shall send notice by registered mail to the last known mailing address, if available, of parties of interest, as defined in Section 6505.4. The content of the notice shall include the date, time, and place of the proposed sale, and the amount required to redeem prior to the time of the sale.
(b) The tax collector shall make a reasonable effort to obtain the name and last known mailing address of parties of interest.
(c) The validity of any sale under this chapter is not affected if the tax collector’s reasonable effort fails to disclose the name and last known mailing address of parties of interest or if a party of interest does not receive the mailed notice.
(Added by Stats. 1985, Ch. 475, Sec. 7.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10409.

10409. At least 15 days prior to the date of the sale, the tax collector shall mail, postage prepaid, notices of sale to the owners of all property upon which the assessments have not been paid, as they appear on the last equalized assessment roll for city taxes or as known to the tax collector. The various parcels shall be designated by their legal description or by street number in addition to their respective numbers as they appear upon the assessment and diagram. Opposite the description and designation of each parcel in the notice shall be set out the amount assessed against the property, the penalty for delinquency, a fee which is required to reimburse the municipality for the estimated reasonable cost of providing notice pursuant to Section 10408.5, and the portion of the costs of the sale chargeable to the parcel.
(Amended by Stats. 1985, Ch. 475, Sec. 8.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10410.

10410. Upon the completion of the publishing and mailing of the notices of sale, the tax collector shall file with the legislative body an affidavit setting forth the time and manner of the compliance with the requirements for publishing and mailing the notices.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10411.

10411. At any time after delinquency and prior to the sale of any parcels of land assessed and delinquent, any person may pay the assessment, and penalties and costs due on the property, including the cost of advertising if the payment is made after the first publication of the notice of sale.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10412.

10412. At the time and place fixed in the notice, the tax collector shall proceed with the sale of the property advertised, commencing at the head of the list and continuing in numerical order of lots or parcels of land until all are sold. He may postpone or continue the sale from day to day until the sale is completed.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10413.

10413. The tax collector shall sell separately each parcel of land in the published notice on which the assessment remains unpaid, or so much of it as is necessary to realize the amount assessed against the parcel and penalties and costs, and fifty cents ($0.50) for a certificate of sale. If there is no other purchaser for any lot or parcel of land so offered for sale, it shall be struck off to the city as purchaser.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10414.

10414. For each sale the tax collector shall issue an original and duplicate certificate of sale, referring to the proceedings, describing the parcel sold, and giving the name of the purchaser and the amount for which the parcel was sold. He shall deliver the original certificate to the purchaser and keep the duplicate on file in his office, in the form of a stub, in the certificate book.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10415.

10415. At any time before the expiration of one year from the date of the sale, any property sold pursuant to this chapter may be redeemed by payment to the tax collector of the amount for which it was sold and an additional penalty at the rate of 1 percent of the amount a month until paid.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10416.

10416. The tax collector shall pay the redemption money to the person holding the original certificate of sale and shall require that the person to whom the redemption money is paid surrender the certificate and give a receipt for the money so paid. Upon redemption of any parcel of land the tax collector shall enter the fact and date of redemption upon the duplicate certificate of sale for that parcel of land.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10417.

10417. If property sold pursuant to this chapter is not redeemed within one year, and if the purchaser or his assignee has complied with the provisions of this chapter, the tax collector shall execute to the person named in the original certificate, or to his assignee on his application, a deed of the property described in the certificate. The deed shall refer in general terms to the proceedings under which it is issued and contain a description of the property, any assignment thereof, and the fact that no person has redeemed the property. The tax collector shall receive from the applicant one dollar ($1) for making the deed, unless the city is the purchaser, in which case no charge shall be made.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10418.

10418. At least 30 days before he applies for a deed, the purchaser or his assignee shall serve upon the owner of the property, and upon the occupant of such property if it is occupied, a written notice setting forth:
(a) A description of the property.
(b) That the property has been sold for a delinquent assessment (specifying the improvement for which the assessment was made).
(c) The amount for which the property was sold.
(d) The amount necessary to redeem at the time of giving notice.
(e) The time when the purchaser or assignee will apply to the tax collector for a deed.
If the owner cannot be found, after due diligence, the notice shall be posted in a conspicuous place upon the property, at least 30 days before the time stated therein as the time at which the application for a deed will be made.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10419.

10419. The person applying for a deed shall file with the tax collector an affidavit or affidavits showing that notice of such application has been given as required in this chapter, and if the notice was not served on the owner of the property personally that due diligence was used to find the owner. The affidavit or affidavits shall be filed by the tax collector in his office.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10420.

10420. If redemption of the property is made after such affidavits are filed, and more than 11 months from the date of sale, the person making the redemption shall pay, in addition to the other amounts required, three dollars ($3) for the service of notice and the making of the affidavits, which amount shall be paid over to the purchaser or his assignee in the same manner as other sums paid for redemption.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10421.

10421. No deed for any property sold for delinquent assessment shall be made until the purchaser or his assignee has complied with all the provisions of Sections 10417 to 10420, inclusive, and has filed the proper affidavits with the tax collector.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10422.

10422. The deed of the tax collector conveys the title in fee to the property and entitles the grantee, upon the receipt thereof, to immediate possession of the property described in the deed.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10423.

10423. The deed of the tax collector is prima facie evidence of the truth of all the matters which it recites, and of the regularity of all proceedings prior to the execution of the deed.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10424.

10424. As fast as collected the tax collector shall pay the funds collected by him pursuant to this division, either upon voluntary payment or as the result of sales, to the treasurer of the city. The city treasurer shall place the funds so received in a special fund designated by the name of the improvement proceeding. Payment shall be made out of the special fund so established only for the purposes provided for in this division.
(Amended by Stats. 1967, Ch. 1152.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10424.2.

10424.2. (a) If the Orange County Board of Supervisors determines, subsequent to the issuance of bonds, that the acquisition or construction of all or any part of the proposed improvement will be delayed beyond the date upon which, at the time the bonds were issued, the acquisition or construction was expected to occur, the balance then on deposit in the improvement fund, or the portion specified by the board, may, at the direction of the board, be applied to call outstanding bonds called for redemption. The call and redemption of bonds pursuant to this section shall not cause the amount of any assessment to be reduced. The board shall cause any annual assessment installments occurring after any redemption under this section to be reduced to the maximum extent permitted by law.
(b) The board may, from time to time, issue bonds in an aggregate principal amount not in excess of the principal amount of bonds called for redemption pursuant to subdivision (a). The net proceeds derived from the sale of the bonds shall be deposited in the improvement fund.
(Added by Stats. 1993, Ch. 650, Sec. 1. Effective January 1, 1994.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10425.

10425. If the first assessment or the sale of bonds to represent assessments levied pursuant to this division fails to raise sufficient money to pay all costs, damages, and expenses of the improvement or acquisition, including any judgments rendered in the action and proceedings mentioned in this division and the costs and expenses thereof, the legislative body may pay the deficit out of the general fund, or may order a supplemental assessment to pay the deficit.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10426.

10426. The supplemental assessment shall be made and collected in the same manner, as nearly as may be, as the first assessment. Subsequent supplemental assessments may be made, if necessary, to pay for the improvement. At the hearing the legislative body may confirm, modify, or correct the supplemental assessment. The decision of the legislative body thereon is final.
(Added by Stats. 1953, Ch. 192.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10427.

10427. After completion of the improvement and the payment of all claims from the improvement fund, the legislative body shall determine the amount of the surplus, if any, remaining in the improvement fund by reason of the assessment and any supplemental assessment levied for the improvement. The surplus shall be used, in amounts determined by the legislative body, for one or more of the following purposes:
(a) For transfer to the general fund of the city, provided that the amount transferred shall not exceed the lesser of one thousand dollars ($1,000) or 5 percent of the total amount expended from the improvement fund.
(b) As a credit upon the assessment and any supplemental assessment, in the manner provided in Section 10427.1.
(c) For the maintenance of the improvement.
(d) To call bonds, thereby reducing outstanding assessments and subsequent assessment installments. In the event that the legislative body determines to use all or some portion of the surplus to call bonds prior to maturity, the treasurer shall do each of the following:
(1) Cause the special reserve fund, if any, to be reduced as necessary pursuant to Section 8887 to assure that the bonds will not become subject to federal income taxation.
(2) Cause any assessment previously paid in cash to receive a credit in cash pursuant to subdivision (b) of Section 10427.1 for the proportionate share of the surplus as determined pursuant to subdivision (a) of Section 10427.1.
(3) Cause the preparation of new auditor’s records to reflect the adjusted principal amount of the remaining assessment. All subsequent assessment installments shall be based upon the adjusted principal amount of the assessment as reflected in the revised auditor’s record.
(Amended by Stats. 1991, Ch. 966, Sec. 11.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10427.1.

10427.1. (a) If there is no supplemental assessment, the entire amount of the surplus shall be applied as a credit to the assessment or, as an alternative, any portion of the surplus may be used to call outstanding bonds. If any supplemental assessment has been levied, any portion of the surplus shall be applied as a credit to the assessment or supplemental assessment, or both, or, as an alternative, may be used to call outstanding bonds, as the legislative body may determine. Any credit upon the assessment or any supplemental assessment shall be made in the proportion which each individual assessment, or installment of principal thereof, bears to the total of all individual assessments in the assessment or supplemental assessments upon which the surplus is to be credited. Any bonds called pursuant to this section shall be selected in accordance with Section 8768.
(b) Where an individual assessment, or any installment of the principal thereof, has been paid in cash after January 1, 1991, the credit shall be returned in cash to the person or persons owning the property for which the assessment or installment has been paid upon their furnishing satisfactory evidence of payment.
(c) Where all or any part of an individual assessment remains unpaid, if the individual assessment is not payable in installments, the credit shall be applied in its entirety upon the individual assessment.
(d) Where all or any part of an individual assessment remains unpaid and is payable in installments, the amount apportioned to each parcel shall be credited against the next installment or installments unpaid upon it after the two-year period specified in this subdivision. When any of the surplus is to be applied as a credit upon the assessment, payable in installments, no credit may be paid or credited as provided in this section until after a period of two years from the date of receipt of proceeds of the sale of bonds by the legal entity conducting the proceedings.
(e) There shall be transferred to the general fund of the city (1) any portion of the surplus which has not been paid to or claimed by the persons entitled thereto within four years from the date of recordation of the assessment and any supplemental assessment or, if bonds have been issued, within four years after the due date of the last installment upon the bonds or of the last principal coupon attached thereto, and (2) any interest earned from the investment of any moneys constituting all or any part of the surplus when the surplus attributable to an individual remaining assessment is fifty dollars ($50) or less. If the surplus attributable to an individual remaining assessment is greater than fifty dollars ($50), any interest earned thereon, less administrative cost of investing and crediting, shall be applied as a credit to the assessment.
(Amended by Stats. 1990, Ch. 446, Sec. 24.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10427.2.

10427.2. If, pursuant to Section 10427, the legislative body determines that any surplus remaining in the improvement fund shall be used as a credit upon the assessment or any supplemental assessment, the legislative body may also determine that such surplus shall be applied as a credit to the city or any local, state or national agency or authority which shall have made a contribution towards the costs and expenses of the improvement. A credit on account of any contribution shall be made in the proportion which such contribution bears to the total amount of the assessment or supplemental assessment prior to the deduction of all such contributions. All such credits shall be returned in cash to the city, local, state or national agency or authority making such contribution. The surplus remaining in the improvement fund after making credits on account of contributions shall then be applied as a credit in the manner provided in Section 10427.1.
(Added by Stats. 1967, Ch. 790.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10427.5.

10427.5. If any work to be performed under this division is deleted from a specific lot fronting on the improvement, the surplus in the improvement fund resulting from the deletion of such work may be returned to the owner of that lot, in the manner provided in Section 10427.1.
(Amended by Stats. 1967, Ch. 316.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10428.

10428. From the date of the recordation pursuant to Sections 3114 and 3115, each special assessment levied under this division is a lien upon the land upon which it is levied. This lien is paramount to all other liens, except prior assessments and taxation. Unless sooner discharged, the lien continues for a period of 10 years from the date of the recordation or, if bonds are issued to represent the assessment, until the expiration of four years after the due date of the last installment on the bonds or of the last principal coupon attached thereto. All persons have constructive notice of this lien from the date of the recordation.
(Amended by Stats. 1984, Ch. 1298, Sec. 28.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10429.

10429. The lien, whether bonds issued to represent the assessment or otherwise, shall be subordinate to all fixed special assessment liens previously imposed upon the same property, but it shall have priority over all fixed special assessment liens which may thereafter be created against the property.
(Added by Stats. 1963, Ch. 1465.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10430.

10430. The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment is a new assessment.
(Added by Stats. 1963, Ch. 1465.)
2023 California Code › Streets and Highways Code - SHC › DIVISION 12 - THE MUNICIPAL IMPROVEMENT ACT OF 1913 › CHAPTER 5 - Levying and Collecting the Assessment › Section 10506.

10506. At any time after the preliminary approval of the report provided for in Section 10300, by resolution adopted by a vote of two-thirds of all its members and without calling for bids, the legislative body may order that the municipality itself execute any or all of the improvement in accordance with the specifications and plans adopted for the work.
(Added by Stats. 1986, Ch. 195, Sec. 162.)