text: The board shall call an election for the purpose of authorizing the modification of a refunding plan.

history: (History: Amended by Stats. 1991, Ch. 1226, Sec. 54.)

article: 3. Authorized Refunding Modification

path: 11. IRRIGATION DISTRICTS > 2. Refunding Bonds > 3. Authorized Refunding Modification


kind: section

code: WAT

text: Notice of the election shall be given and it shall be held and its result determined and declared substantially in the same manner as a bond election, except that a majority vote only is required for the approval of the modification.

history: (History: Added by Stats. 1943, Ch. 372.)

division: 11. IRRIGATION DISTRICTS

chapter: 2. Refunding Bonds

article: 3. Authorized Refunding Modification


text:
The provisions of this article are applicable only to refunding plans which both:

(a) Were adopted prior to January 31, 1939.

(b) Then contained no provisions for modification.

article: 4. Unauthorized Refunding Modification

path: 11. IRRIGATION DISTRICTS > 2. Refunding Bonds > 4. Unauthorized Refunding Modification


text:
The terms of any refunding plan and of the refunding bonds outstanding thereunder may be modified from time to time if the modification is approved in the manner provided in this article by all of the following:

(a) The district.

(b) The holders of all of the outstanding refunding bonds affected.

history: (History: Amended by Stats. 1991, Ch. 1226, Sec. 55.)

article: 4. Unauthorized Refunding Modification


text: The approval of the modification by the district shall be given by a resolution of its board and by its voters at an election called by the board.

article: 4. Unauthorized Refunding Modification


text: Notice of the election shall be given and it shall be held in substantially the same manner as a bond election, except that a majority vote only is required for approval of the modification.

article: 4. Unauthorized Refunding Modification


text:
The approval of the holders of outstanding refunding bonds affected by the modification shall be evidenced by either of the following:

(a) The written consent of all of the owners and holders of the bonds.

(b) An order under federal bankruptcy law that is binding upon the holders and owners of all of the outstanding refunding bonds affected.

history: (History: Amended by Stats. 2002, Ch. 94, Sec. 8. Effective January 1, 2003.)

article: 4. Unauthorized Refunding Modification


text: If the modification is approved in the manner provided in this article, the district need not issue new refunding bonds and coupons in exchange for outstanding bonds and coupons the terms of which have been modified, but in lieu thereof the district may provide for the indorsement on the outstanding refunding bonds and coupons affected of the terms of the modification or a reference to its terms if contained in an instrument of modification or modified refunding plan, all as provided in the modification.

article: 4. Unauthorized Refunding Modification


text: If the modification or modified refunding plan provides for the extension of the time of maturity of all or any of the refunding bonds, the district in lieu of issuing new refunding bonds may indorse upon the face of the refunding bonds extended the new date of their maturity and attach to them new interest coupons to evidence interest payments to become due to the extended date of maturity of the refunding bonds.

article: 4. Unauthorized Refunding Modification


text: All refunding bonds the terms of which have been modified shall continue to be binding outstanding bonds of the district and negotiable instruments irrespective of any indorsement of the terms of the modification or of the extension of the time of payment and shall be payable in accordance with their terms and the provisions of the modification.

article: 4. Unauthorized Refunding Modification


text: Any modification of any refunding plan adopted pursuant to the provisions of this article may provide for its subsequent modification with the consent of the holders of any specified percentage of the refunding bonds affected by the modification in the manner provided in it.

article: 4. Unauthorized Refunding Modification


text: As used in this chapter “bonds” includes both construction and refunding bonds except as otherwise expressly provided.

chapter: 3. General Bond Provisions

article: 1. Bond Terms

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 1. Bond Terms


text: Subject to the provisions of this article the board shall prescribe the form of the bonds issued by the district and of the attached interest coupons.

article: 1. Bond Terms


text: An issue of bonds means all of the bonds issued in accordance with a single proposal approved at an election.

article: 1. Bond Terms


text: Each issue of bonds shall be numbered consecutively as authorized, and the bonds of each issue shall be numbered consecutively.

article: 1. Bond Terms


text: The board shall fix the date of each issue of bonds and may divide any issue into two or more divisions and fix different dates for the bonds of each respective division.

article: 1. Bond Terms


text: The date of any bond shall be subsequent to the date of the election at which its issuance was authorized and prior to that of its delivery to a purchaser from the district.

article: 1. Bond Terms


text: The date of issue of any bond shall be deemed to be the date of the bond appearing on its face.

article: 1. Bond Terms


text: The board shall fix the denomination or denominations of the bonds.

history: (History: Amended by Stats. 1963, Ch. 736.)

article: 1. Bond Terms


text:
The bonds shall bear interest at a rate not to exceed 8 percent per year to be fixed by the board, except that, if, before the issuance of the bonds, the board determines, to the best of its knowledge and belief, that the interest on the bonds will be subject to federal income taxation under then existing law, the bonds may bear interest at a rate or rates not exceeding 10 percent per year to be fixed by the board.

This section shall become operative on January 1, 1984.

history: (History: Repealed (in Sec. 2) and added by Stats. 1981, Ch. 62, Sec. 3. Effective June 14, 1981. Section operative January 1, 1984, by its own provisions.)

article: 1. Bond Terms


text: Notwithstanding the provisions of Section 25208 of the Water Code and any other provisions of law, the Board of Directors of the Solano Irrigation District may determine and provide, in any resolution providing for the issuance of bonds pursuant to this division, for the bonds to bear interest at a rate or rates not exceeding 18 percent a year if, before the issuance of the bonds, the board determines, to the best of its knowledge and belief, that the interest on the bonds will be subject to federal income taxation under then existing law.

history: (History: Added by Stats. 1981, Ch. 216, Sec. 1. Effective July 19, 1981.)

article: 1. Bond Terms


text: The interest shall be payable on the first day of January and the first day of July of each year.

article: 1. Bond Terms


text: In the case of any district described in Section 20560.2, notwithstanding any other provision of this division, the interest on any bonds of the district payable solely from revenue issued for purposes of financing works of the district for the generation, transmission, distribution, or sale of electric power shall be payable at least semiannually on the dates designated by the board.

history: (History: Amended by Stats. 1992, Ch. 1020, Sec. 20. Effective January 1, 1993.)

article: 1. Bond Terms


text: The board shall designate the places at which the bonds and the interest thereon shall be payable.

article: 1. Bond Terms


text: The bonds shall be payable in lawful money of the United States.

article: 1. Bond Terms


text: Each bond shall be made payable at a given time for its full face value and not for a percentage thereof.

article: 1. Bond Terms


text: The principal on bonds shall be payable on the first day of January or the first day of July of the years designated by the board.

article: 1. Bond Terms


text: In the case of any district described in Section 20560.2, notwithstanding any other provision of this division, each principal payment, other than payments of principal upon optional redemption, on any bonds of the district payable solely from revenue issued for purposes of financing works of the district for the generation, transmission, distribution, or sale of electric power shall be payable on one of the dates designated by the board pursuant to Section 25209.1 for payment of interest on the bonds.

history: (History: Amended by Stats. 1992, Ch. 1020, Sec. 21. Effective January 1, 1993.)

article: 1. Bond Terms


text: In no case shall the maturity of any bond be more than 50 years from its date.

article: 1. Bond Terms


text: When bonds are made callable, a statement to that effect shall be set forth on the face of the bond.

article: 1. Bond Terms


text: Each bond shall be signed by the president and secretary then in office at any time between the date of the bond and its delivery to a purchaser from the district.

article: 1. Bond Terms


text: The seal of the district shall be impressed on each bond.

article: 1. Bond Terms


text: The interest coupons shall be signed by the secretary then in office at any time between the date of the bond and its delivery to a purchaser from the district. The signature of the secretary may be made by facsimile.

article: 1. Bond Terms


text: Unless otherwise provided in the proceedings for the issuance of the bonds, they and the interest on them shall be paid from money derived from an annual assessment upon land or charges which in the discretion of the board are fixed and collected in lieu thereof and all land shall be and remain liable to be assessed for these payments.

article: 1. Bond Terms


text: As used in this article and Article 3 of this chapter “revenue” means all or any part of any source or sources of payment excluding assessments but including the proceeds of any existing or proposed contract or contracts.

article: 2. Payment Solely from Revenue

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 2. Payment Solely from Revenue


text: If any or all of the principal of any bonds is made payable only from revenue, the board shall cause a brief statement of the limitations upon the payment of principal or portion thereof to be set forth in the bonds.

article: 2. Payment Solely from Revenue


text: If the limitations affect the payment of the interest of the bonds or any part thereof, a brief statement of the limitations shall be set forth in the interest coupons representing the interest and also in the bonds to which the interest coupons are appurtenant.

article: 2. Payment Solely from Revenue


text:
If the limitations affect the payment of only a portion of the interest which will accrue on any bonds, the board may provide either that:

(a) The entire installment of interest payable on any interest payment date shall be represented by a single coupon which shall contain a brief statement as to the portion of interest subject to the limitations.

(b) The portion of interest not subject to the limitations and the portion of interest subject to the limitations shall be represented by separate interest coupons, the coupons representing the portion of the interest as to which limitations exist containing a brief statement of the limitations.

article: 2. Payment Solely from Revenue


text: If any board provides that the principal, interest, or both of any bonds or any portion of the principal, interest, or both shall be payable solely from designated revenue, neither the district nor any officer thereof shall be held for payment otherwise.

history: (History: Amended by Stats. 1991, Ch. 1226, Sec. 58.)

article: 2. Payment Solely from Revenue


text: Any designated revenue may by resolution of the board be allocated to the payment of the whole or any portion of the principal or interest or both of any bonds.

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 3. Allocation of Revenue to Bond Payment


text:
The allocation may be for either or both:

(a) Payment of the whole or any part of the principal or interest or both of any bonds payable solely from revenue.

(b) As additional security for the payment of the whole or any part of the principal or interest or both of any bonds payable from assessments.

article: 3. Allocation of Revenue to Bond Payment


text: Until the payment or retirement of the bonds for the benefit of which an allocation was made, the revenue allocated shall be applied solely to the payment of the obligation specified in the allocating resolution.


text: An allocation may be made for the exclusive benefit of any one or more issues or portions of issues of bonds of a district designated in the allocating resolutions or in the discretion of its board for the benefit of any bonds of the district at any time issued or outstanding.


text: Any allocation shall be irrevocable until all of the bonds for which the allocation was made and their appurtenant coupons have been paid or retired.


text: Any sources of revenue of any district may, by order of its board, be irrevocably allocated to a reserve fund established to pay the interest or principal of any bonds.

history: (History: Amended by Stats. 1991, Ch. 1226, Sec. 59.)

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 4. Allocation of Revenue to Reserve Fund


text: A district may, by resolution of its board adopted at or prior to the time of issuing any bonds then proposed to be issued, provide for the call and redemption prior to their fixed maturity of any of the bonds.

history: (History: Amended by Stats. 1991, Ch. 1226, Sec. 60.)

article: 5. Callable Bonds

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 5. Callable Bonds


text:
Callable bonds may be redeemed in addition to other methods permitted in the following manner:

(a) In numerical order or by lot as prescribed in the resolution.

(b) On any interest payment date prior to their fixed maturity.

(c) At not exceeding their par value and accrued interest or on the terms provided in the resolution.

history: (History: Amended by Stats. 1943, Ch. 1054.)

article: 5. Callable Bonds


text: Notice designating the bonds called for redemption shall be published once a week for three successive weeks in a newspaper of general circulation printed and published in the office county.

article: 5. Callable Bonds


text: The first publication of the redemption notice shall be not less than 30 days nor more than 90 days prior to the date fixed for redemption.

article: 5. Callable Bonds


text: If on the date fixed for redemption the district has provided funds available for the payment of the principal and interest of the bonds called, interest on them ceases.

article: 5. Callable Bonds


text: A district may sell any bonds from time to time in such quantities as may be necessary and most advantageous to raise money for the purposes for which they were authorized.

article: 6. Bond Issuance

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 6. Bond Issuance


text:
Before any sale the board shall by resolution entered on its minutes set forth all of the following:

(a) Its intention to sell a specified amount of the bonds.

(b) The day, hour, and place of sale.

article: 6. Bond Issuance


text: The board shall give notice of the sale by publication for at least three weeks in some newspaper published in the office county and in any other newspaper at its discretion.

article: 6. Bond Issuance


text: The notice shall state that sealed proposals will be received by the board at the district office for the purchase of bonds until the day and hour specified in the resolution.

article: 6. Bond Issuance


text: At the time specified the board shall open the proposals and award the purchase of the bonds or any portion of them to the highest responsible bidder or bidders.

article: 6. Bond Issuance


text: No proposal shall be accepted which is not accompanied by a certified check for a reasonable percentage of the amount of the bid as determined by the board, but in no event less than two per cent, to apply on the purchase price of the bonds. The amount of the check shall be forfeited if after the acceptance of his proposal the bidder refuses to complete his purchase on the terms stated in his proposal.

article: 6. Bond Issuance


text:
In the case of any district described in Section 20560.2 with respect to construction bonds issued for purposes of financing the works described in that section, notwithstanding Section 25327, the board shall give notice of sale of any bonds payable solely from revenue which are to be sold at public sale by publication in a newspaper of general circulation in the county not less than five days prior to the date of sale in the manner as the board may prescribe. Notwithstanding Section 25328, the notice shall state that sealed bids for the purchase of the bonds will be received at the place specified for that receipt, which need not be at the district office, until the day and hour specified by the board.

Notwithstanding Section 25329, at the time specified, the bids for the bonds shall be opened by the board or, if so determined by the board, shall be opened by an authorized member or officer of the board and referred to the board.

Notwithstanding Section 25330, a bid for the bonds need not be accompanied by a certified check for at least 2 percent of the amount of the bid if so determined by the board of the district, but no bid shall be accepted which is not accompanied by a certified or cashier’s check for at least 1 percent of the amount of the bid as determined by the board.

history: (History: Amended by Stats. 1992, Ch. 1020, Sec. 22. Effective January 1, 1993.)

article: 6. Bond Issuance


text: The board may reject any or all bids.

article: 6. Bond Issuance


text: In case no award is made, the board thereafter may either readvertise the bonds or any part of them for sale or sell them at private sale.

article: 6. Bond Issuance


text: In the case of any district described in Section 20560.2 with respect to construction bonds issued for purposes of financing the works described in that section or bonds issued to refund those bonds, notwithstanding any other provision of this division, the board may determine by resolution entered upon the minutes that a negotiated sale of any bonds of the district payable solely from revenue will be in the best interest of the district, in which case the bonds may be sold at a negotiated sale on terms as may be approved by the board.

history: (History: Amended by Stats. 1992, Ch. 1020, Sec. 23. Effective January 1, 1993.)

article: 6. Bond Issuance


text: A district may exchange its construction bonds for any property or interest in property which the district might acquire with the proceeds of the bonds, if sold, or for the capital stock of any corporation owning the property, upon terms the board deems best.

article: 6. Bond Issuance


text:
Any refunding bonds may be either:

(a) Sold from time to time in the same manner as other bonds of the district.

(b) Exchanged for other bonds or warrants of the district upon terms approved by the commission.

history: (History: Amended by Stats. 1943, Ch. 684.)

article: 6. Bond Issuance


text: Any outstanding bonds refunded or exchanged shall be immediately canceled by the treasurer.

article: 6. Bond Issuance


text: Whenever the whole or any portion of any issue of bonds of any district remains unissued for more than one year after the date of the election at which the bonds were authorized, the board, by a resolution adopted by a two-thirds vote of the membership of the board, may cancel all or any of those bonds and all coupons appurtenant to them.

article: 7. Bond Cancellation

path: 11. IRRIGATION DISTRICTS > 3. General Bond Provisions > 7. Bond Cancellation


text: Whenever a resolution to cancel bonds is offered, its consideration shall be postponed to a date fixed by the board which is subsequent to final publication of the resolution.

article: 7. Bond Cancellation


text: The resolution together with a notice stating the time fixed by the board for the consideration of the resolution shall be published once a week for at least two successive weeks in a newspaper published in the office county.

history: (History: Added by Stats. 1943. Ch. 372.)

article: 7. Bond Cancellation


text: After the adoption of a resolution to cancel bonds no other bonds shall be issued in pursuance of the proceedings taken in relation to the issuance of the bonds so canceled.

article: 7. Bond Cancellation


text: Any bonds and coupons so canceled shall be destroyed under the direction of the board.

article: 7. Bond Cancellation


text: Subject to the limitations of this chapter, revenue bonds, including refunding revenue bonds, may be issued by an irrigation district under and pursuant to the Revenue Bond Law of 1941, Chapter 6 (commencing with Section 54300) of Part 1 of Division 2 of Title 5 of the Government Code.

history: (History: Amended by Stats. 1982, Ch. 454, Sec. 186.)

path: 11. IRRIGATION DISTRICTS > 4. Issuance of Bonds Pursuant to the Revenue Bond Law of 1941


text: This chapter provides an alternative authority and procedure for the subject to which it relates but does not affect any other law relating to the same or a similar subject. When proceeding under this chapter, its provisions only need be followed.

history: (History: Added by Stats. 1957, Ch. 2089.)

chapter: 4. Issuance of Bonds Pursuant to the Revenue Bond Law of 1941


text:
For the purposes of this chapter, the term “enterprise,” as used in the Revenue Bond Law of 1941 (Chapter 6 (commencing with Section 54300) of Part 1 of Division 2 of Title 5 of the Government Code), shall be limited to and shall include only those works or property authorized to be acquired, constructed, improved, or financed by an irrigation district pursuant to this division, but shall not include any of the following:

(a) Works or property for the distribution of electric energy for lighting, heating, and power for public or private uses.

(b) Works or property already employed in the generation, production, transmission, distribution, sale, or lease of power for public utility purposes, except where the acquisition of those works or property is by mutual agreement between the district and the owner of the property.

history: (History: Amended by Stats. 1981, Ch. 477, Sec. 1.)


text: As used in this part “land” includes city and town lots and excepts improvements.

history: (History: Added by Stats. 1943, Ch. 372.)

chapter: 1. Assessment

article: 1. Assessment Book

path: 11. IRRIGATION DISTRICTS > 1. Assessment > 1. Assessment Book


text: As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.

article: 1. Assessment Book


text: Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment roll need be prepared or equalized.

history: (History: Amended by Stats. 1967, Ch. 818.)

article: 1. Assessment Book


text: All of the land shall be assessed in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first day of March of that year.

article: 1. Assessment Book


text: The assessor shall prepare an assessment book with appropriate headings, in which shall be listed all of the land.

article: 1. Assessment Book


text:
The book shall contain:

(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”

(b) A description of the land sufficient to identify it.

(c) An estimate of the number of acres except in the case of city or town lots.

(d) The cash value of the land.

(e) A separate designation and description of any land subject to a different rate of assessment from other land.

(f) A column for showing the changed valuations after equalization.

(g) Any other things required by the board.

article: 1. Assessment Book


text: Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks or either of them in any city, town, or recorded subdivision.

article: 1. Assessment Book


text: Land as to which a partial redemption has been effected shall thereafter be separately described on the assessment book.

article: 1. Assessment Book


text: On or before the first Monday in August in each year the assessor shall complete his assessment book and deliver it to the secretary.

article: 1. Assessment Book


text:
Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to Section 325 or 327 of the Revenue and Taxation Code is possessed by the assessor, he may number or letter the parcels or adopt the parcel numbers or letters used by the county assessor, and may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels. Upon the board approving such maps and the manner of numbering and lettering the parcels, the parcel numbers and letters may be used in lieu of other description of the land involved in the assessment book, equalization of the assessments, assessment bills, if any, receipts for payment of assessments, published lists of delinquencies, certificates of sale, and in all other assessment proceedings and documents; except that land shall not be described in collector’s deeds or other deeds by reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located.

Any such map used for assessment purposes, or a copy thereof, shall at all times be publicly displayed in the office of the assessor.

history: (History: Added by Stats. 1959, Ch. 875.)

article: 1. Assessment Book


text: Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment.

article: 2. Land Escaping Assessment

path: 11. IRRIGATION DISTRICTS > 1. Assessment > 2. Land Escaping Assessment


text: The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments.

article: 2. Land Escaping Assessment


text: At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at the rate fixed in the year of the escaped assessment. If no rate was legally fixed in that year, the district shall levy an assessment on the land at the rate which should have been computed in that year to raise the amount of money then required by the district.

article: 2. Land Escaping Assessment


text: The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to enforce collection.

article: 2. Land Escaping Assessment


text: Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the board acting as a board of equalization will meet to equalize assessments.

article: 3. Equalization

path: 11. IRRIGATION DISTRICTS > 1. Assessment > 3. Equalization


text: The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county, also in a newspaper published in the office county.

article: 3. Equalization


text: The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of equalization.

article: 3. Equalization


text: Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in which notice was published.

article: 3. Equalization


text: Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all persons interested.

article: 3. Equalization


text: On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessment coming before it.

article: 3. Equalization


text: The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of Sundays.

article: 3. Equalization


text: The board acting as a board of equalization shall order any changes in the assessment that it deems just.

article: 3. Equalization


text: The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book.

article: 3. Equalization


text: Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands after final equalization by the board.

article: 3. Equalization


text:
Each district by its board each year within 15 days after the close of its session as a board of equalization shall levy an annual assessment upon the land within the district in an amount sufficient to raise all of the following:

(a) Interest due or that will become due on all outstanding bonds of the district and interest which the board believes will become due on district bonds authorized but not sold, all respectively before the close of the next ensuing calendar year.

(b) Principal of all bonds of the district that have matured or that will mature before the close of the next ensuing calendar year.

To the extent that provision is otherwise made as permitted by law for the payment of bond principal and interest, levies for principal and interest pursuant to this section need not be made.

chapter: 2. Levy

article: 1. Amount of Assessments Generally

path: 11. IRRIGATION DISTRICTS > 2. Levy > 1. Amount of Assessments Generally


text:
(a) If a refunding bond plan or modification of it provides for the raising of a fixed amount each year to be applied to the payment of interest on or redemption of refunding bonds in the manner provided in the refunding plan or modification of it, the annual assessment shall include a levy in the amount required to be raised by assessment in that year pursuant to the plan or modification of it.

(b) If the proceedings in connection with the issuance of refunding bonds or modification of them provides for the raising of an amount to be paid annually into a sinking fund to pay the principal or interest of the refunding bonds, the annual assessment shall include a levy in an amount sufficient to provide the sinking fund payments for the current year. The amount required to be raised for the sinking fund shall be reduced by the amount of surplus funds from other sources in the sinking fund in excess of the amount required to be therein at the time of levying the current annual assessment.

article: 1. Amount of Assessments Generally


text:
The annual assessment shall also include a levy sufficient to pay all of the following:

(a) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of rentals or charges for property acquired by the district under lease or contract.

(b) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of contracts for power or fuel for the pumping of water for irrigation within the district, the payment of the cost of which power or fuel has not been provided for in any other manner.

(c) All outstanding warrants of the district due or to become due before the close of the next ensuing calendar year.

(d) All obligations of the district which have been reduced to judgment.

article: 1. Amount of Assessments Generally


text:
The annual assessment may include a levy sufficient to raise any or all of the following:

(a) The amount that the board determines is necessary for a depreciation fund for the replacement or reconstruction of any specific units of its works.

(b) The amount that the board determines is necessary, not to exceed 4 percent of the aggregate value of the land according to the latest equalized assessment, and not otherwise provided for, to pay for the maintenance and operation of the district for the ensuing calendar year.

(c) The amount that the board determines is needed to be raised by assessment for any other district purposes not exceeding 4 percent of the aggregate value of the land according to the latest equalized assessment.

(d) An amount not exceeding 1 percent of the total assessed value of the land that the board deems proper to pay into the bond fund to be used for the purchase of bonds of the district not yet due or for payment into a fund to pay such bonds as they become due.

history: (History: Amended by Stats. 1953, Ch. 1507.)

article: 1. Amount of Assessments Generally


text: The annual assessment may include a levy on land included by inclusion proceedings subsequent to formation of the district sufficient to pay the obligations as they accrue assumed by the included land in the proceedings including it.

article: 1. Amount of Assessments Generally


text: A district may in lieu either in whole or in part of levying the annual assessments for district purposes use any revenue derived prior to or during the next enusing calendar year from charges which the district may fix and collect pursuant to Section 22280.

article: 1. Amount of Assessments Generally


text:
At the time of levying the annual assessment, there shall be added by the board to the annual assessment on land within any improvement district or distribution district within any district:

(a) The installment, if any, for which the land is liable in that year by reason of an improvement district or distribution district assessment levied pursuant to Chapter 1 or 2 of Part 7 or Part 6.5 of this division.

(b) An amount which the board may consider necessary for the operation of the works in or for the improvement district or distribution district for the ensuing year.

history: (History: Amended by Stats. 1951, Ch. 1053.)

article: 1. Amount of Assessments Generally


text:
A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and water rights therefor when either:

(a) The money raised by the sale of authorized bonds is insufficient and additional bonds are not voted for these purposes.

(b) Bonds voted are unavailable for these purposes and additional bonds are not voted therefor.

article: 2. Completion Assessments

path: 11. IRRIGATION DISTRICTS > 2. Levy > 2. Completion Assessments


text:
A completion assessment shall not be levied until both:

(a) An estimate of the amount required to complete the plan has been made by the board.

(b) A proposal for making the levy has been approved by the voters.

article: 2. Completion Assessments


text:
Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating:

(a) The amount to be levied.

(b) The purpose of the levy.

(c) The day of the election.

article: 2. Completion Assessments


text:
Notice of the election shall be given by both:

(a) Posting notices in three public places in each election precinct in the district for at least 20 days.

(b) Publication in a newspaper published in the office county, once a week for at least three successive weeks.

article: 2. Completion Assessments


text:
The notice of the election shall specify both:

(a) The day, hours, and polling places in each precinct for holding the election.

(b) The amount of assessment proposed to be levied.

article: 2. Completion Assessments


text: To the right of or below each question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets.

history: (History: Repealed and added by Stats. 2025, Ch. 303, Sec. 48. (AB 1512) Effective January 1, 2026.)

article: 2. Completion Assessments


text: The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district elections.

history: (History: Amended by Stats. 1965, Ch. 2019.)

article: 2. Completion Assessments


text: If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall levy an assessment in the amount stated in the order of submission.

article: 2. Completion Assessments


text: If a majority of the votes cast are “Assessment—No,” the result of the election shall be entered of record.

article: 2. Completion Assessments


text: No informalities in the conduct of the election shall invalidate the election if fairly conducted.

article: 2. Completion Assessments


text: The amount of an assessment levied under this article is not limited by any other provision of this part. The levy of an assessment under this article does not limit the amount of any other assessment levied under this part.

article: 3. Particular Purpose Assessments

path: 11. IRRIGATION DISTRICTS > 2. Levy > 3. Particular Purpose Assessments


text: The board may at any time call an election to submit to the voters a proposal to levy a particular purpose assessment to be applied to any of the purposes of the district.

article: 3. Particular Purpose Assessments


text:
The notice of the election shall set forth the following:

(a) The day, hours, and polling places in each precinct for holding the election.

(b) The amount of money proposed to be raised by the assessment.

(c) A general statement of the purposes for which it is intended to be used.

(d) If the board so determines, a statement both that the assessment shall be levied in two or three annual installments and the amount of the installment to be levied each year.

article: 3. Particular Purpose Assessments


history: (History: Repealed and added by Stats. 2025, Ch. 303, Sec. 50. (AB 1512) Effective January 1, 2026.)

article: 3. Particular Purpose Assessments


text: The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing bond elections.

article: 3. Particular Purpose Assessments


text: If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall at the time of the levy of the annual assessments levy a sum sufficient to raise the amount voted or if the notice of election provides for annual installments, then a sum sufficient to raise the amount of the installment provided in the notice to be raised in the particular year.

article: 3. Particular Purpose Assessments


text: In cases of emergency by which the flow of water in a canal or other supply is interrupted, the amount of the cost of the repairs not to exceed in any one year forty thousand dollars ($40,000) may, in addition to any other assessments, be levied by the adoption of a resolution by at least four-fifths of the members of the board at the time of the levying of the annual assessment, without the submission of a proposal for the levy to the voters.

article: 4. Emergency Assessments

path: 11. IRRIGATION DISTRICTS > 2. Levy > 4. Emergency Assessments


text: The secretary annually prior to delivering the assessment book to the collector shall compute and enter in a separate column of the assessment book the respective sums in dollars and cents to be paid as an annual district assessment on the land listed.

chapter: 3. Assessment Rate

article: 1. Regular Rate

path: 11. IRRIGATION DISTRICTS > 3. Assessment Rate > 1. Regular Rate


text: In the event the annual assessment for any parcel of land separately assessed, computed pursuant to Sections 25800 and 25801, is less than ten dollars ($10), a minimum annual assessment may be set by the board which shall not exceed ten dollars ($10) for each such separately assessed parcel of land, and upon a determination by the board that a minimum assessment shall be set, the secretary shall enter that assessment for each separately assessed parcel of land for which the annual assessment is less than the amount set by the board.

history: (History: Amended by Stats. 1979, Ch. 312.)

article: 1. Regular Rate


text: The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of the land as it appears on the assessment book for the assessment year, the 15 per cent being deducted for anticipated delinquencies.

article: 1. Regular Rate


text: If any land is subject to a special rate of assessment for district purposes, the rates of assessment shall be adjusted to produce the sum to be raised computed upon the 85 per cent of the aggregate equalized assessed value.

article: 1. Regular Rate


text: Limited assessments shall be computed and entered by the secretary and collected as a part of the annual assessment.

article: 1. Regular Rate


text: Annual ad valorem assessments of a distribution district shall be entered in the assessment book by the secretary.

history: (History: Added by Stats. 1949, Ch. 169.)

article: 1. Regular Rate


text: Annual installments of an improvement district assessment shall be entered in the assessment book by the secretary.

article: 1. Regular Rate


text: Operation assessments for an improvement district shall be computed upon the same valuation on land within the improvement district and entered in the same manner as the district annual assessment.

article: 1. Regular Rate


text:
(a) In case any charges for water and other services or either remain unpaid, the amount of the unpaid charges may, in the discretion of the district:

(1) If unpaid at the time specified for delivery of the assessment book to the collector, be added to and become a part of the annual assessment levied upon the real property upon which the water for which the charges are unpaid was used and upon the real property subject to the charges for any other district services and shall constitute a lien on that real property. However, if, during the year preceding the date on which the first installment of real property taxes which evidence the charges appears on the roll, any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, then the lien which would otherwise be imposed by this subdivision shall not be added to and become part of the annual assessment nor shall it attach to the real property.

(2) Be secured at any time by filing for record in the office of the county recorder of any county, a certificate specifying the amount of the charges and the name and address of the person liable therefor.

From the time of recordation of the certificate, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards, and before the lien expires, acquired by him or her. The lien has the force, priority, and effect of a judgment lien and shall continue for 10 years from the date of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of the filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.

When the charges have become delinquent, they may be collected in the manner provided for the collection of delinquent assessments in Chapter 5 (commencing with Section 26075) and Chapter 6 (commencing with Section 26225) of Division 11 of Part 10.

(b) Where the county assumes the responsibility of assessment and collection pursuant to Chapter 7 (commencing with Section 26500), the amount of the unpaid charges may be added to, and become part of, the annual assessment levied upon the real property upon which the water for which the charges are unpaid was used and upon the real property subject to the charges for any other district services and shall constitute a lien on that real property upon recordation of the order confirming the assessment in the office of the county recorder of the county in which the real property is situated. However, if, during the year preceding the date on which the first installment of real property taxes which evidence the charges appears on the roll, any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, then the lien which would otherwise be imposed by this subdivision shall not attach to the real property and the costs of the water and services or either, as confirmed, relating to the property shall be transferred to the unsecured roll for collection.

history: (History: Amended by Stats. 1987, Ch. 1052, Sec. 2.)

article: 1. Regular Rate


text: If the annual district assessment is payable in two installments the unpaid charges may be added to and become a part of the first installment.

article: 1. Regular Rate


text: On or before the first day of November the secretary shall deliver the assessment book to the collector.

article: 1. Regular Rate


text: A district may make an additional reasonable charge for processing or reprocessing an invalid check or other instrument used to pay an assessment or service charge owed to the district. The reasonable charge shall be for cost of the processing or reprocessing of the invalid check or instrument. If the charge for processing becomes delinquent, the charge may become a lien against the land on which the assessment was made or to which the service was rendered, as provided in Section 25806.

history: (History: Amended by Stats. 1981, Ch. 714, Sec. 457.)

article: 1. Regular Rate


text:
Any person having an interest in any land within the district may file with the secretary a verified petition alleging all of the following:

(a) His land or a described portion of it was when it became a part of the district irrigated from another system of works than the works of or proposed for the district.

(b) It has continued ever since to be exclusively so irrigated.

(c) It is entitled to a special rate of assessment.

article: 2. Special Rate

path: 11. IRRIGATION DISTRICTS > 3. Assessment Rate > 2. Special Rate


text:
Within the Madera Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging as to such land all of the following:

(a) It is served by a municipal water supply.

(b) It is entitled to a special rate of assessment.

The procedure for any such petition shall be in accordance with this article.

A city whose area or any portion thereof is located within the boundaries of the Madera Irrigation District may petition the district to establish a special rate for the land in such city area on the basis that such area is served by a municipal water supply and is not susceptible of irrigation and therefore not benefited in a sufficient manner to justify assessment at the regular rate. The procedure for any such petition shall be in accordance with this article.

After the conclusion of the hearing as provided in Section 25831, if the board finds that any of the land described in any petition is served by a municipal water supply and is not and will not be benefited to the same extent as other lands by the operations of the district or in a manner that would justify its assessment at the regular rate of assessment, the board may adjust the rate of assessment on the land in an order entered in full upon its minutes.

history: (History: Added by Stats. 1974, Ch. 422.)

article: 2. Special Rate


text:
(a) Within the Solano Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging as to such land the following:

(1) His land, or a described portion of it, was, when it became a part of the district, irrigated from another system of works than the works of, or proposed for, the district and it has continued ever since to be so irrigated; or

(2) His land or a described portion of it was used on January 1, 1975, for residential purposes and has, after the date upon which it became part of the district as a result of the acts of a governmental entity other than the district, been irrigated or supplied water wholly or partially from a water system owned entirely by such other governmental entity; or

(3) His land or a described portion of it has never received water service from the district of any nature and the board of directors of the district has not at any time prior to filing the petition adopted a plan for future service of water to such lands, which plan may provide for the landowner to pay all costs of providing facilities to transport water from the nearest point at which the district has water available to the lands made subject to the petition; and

(4) It is appropriate to apply a special rate of assessment as provided in subdivision (c).

(b) The procedure for any such petition shall be in accordance with this article. Except that, notwithstanding other provisions of law, the notice required by this article shall be published in at least one newspaper of general circulation printed in every incorporated city with common bounds with the district and the notice shall be posted at the courthouse in Solano County, in each office of the district, and in the city hall of every incorporated city with common bounds with the district. Such publication costs incurred by the district shall be paid by the petitioner in addition to any other fee provided by this article or by law.

(c) After the conclusion of the hearing as provided in Section 25831, if the board finds that any of the land described in any petition has been irrigated, supplied as alleged or no plan for future service has been adopted, and the lands made subject to the petition are not and will not be benefited by the operations of the district in a manner that would justify their assessment at the regular rate of assessment, then the board shall determine the average annual dollar value of the benefits to the lands made subject to the petition and shall thence determine the rate necessary to raise such sum through assessments, which shall be at a rate lower than the regular rate of assessment, and the board shall enter in the minutes an order declaring the following:

(1) A finding as to the average annual dollar value of the benefits provided by the district to the lands made subject to the petition; and

(2) The assessed value of the lands made subject to the petition according to the most recent district roll; and

(3) The rate of assessment required to collect such amount specified in subdivision (1), including allowance for delinquencies as provided in Section 25801 of the Water Code of the State of California.

(d) Notwithstanding the provisions of Section 25835, the special rate of assessment shall be changed only as necessary to allow for the collection of the average annual dollar value of the benefits provided to the lands made subject to the petition. If, on the petition of owners of the land made subject to a special rate or on the motion of the district itself, it is sought to redetermine the average annual dollar value of the benefits provided by the district, the determination of the board shall not be changed until notice of another hearing shall be advertised and such hearing held as provided in this article. In any action to redetermine the special rate of assessment pursuant to this subdivision initiated by the district, the district shall pay the publication costs as set forth in this section.

history: (History: Added by Stats. 1975, Ch. 710.)

article: 2. Special Rate


text:
(a) Within the Anderson-Cottonwood Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging it is appropriate to apply a special rate of assessment to that land and, as to that land, one of the following is applicable:

(1) His or her land, or a described portion of it, is used for residential or commercial purposes and has, for five years immediately prior to the date of filing a petition pursuant to this section, been irrigated or supplied water, wholly or partially, from a water system not owned or operated by the district.

(2) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, has never received water service from the district of any nature and the board of directors of the district has not, at any time prior to filing the petition, adopted a plan for future service of water to the lands, which plan may provide for the landowner to pay all costs of providing facilities to transport water from the nearest point at which the district has water available to the lands made subject to the petition.

(3) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, was served with water received from wells not owned, maintained, or operated by the district and which land and wells are not supplied water of any nature from the district, including, but not limited to, surface, subsurface, or seepage waters, which waters would be suitable for agricultural or domestic purposes.

(b) The procedure for any petition to which this section applies shall be in accordance with this article.

(c) After the conclusion of a hearing as provided in Section 25831, if the board finds that any of the land described in any petition has been supplied as alleged or no plan for future service has been adopted, and the lands made subject to the petition are not and will not be benefited by the operations of the district in a manner that would justify their assessment at the regular rate of assessment, then the board shall adjust the rate of assessment on the land made subject to the petition in an order entered in full upon its minutes.

history: (History: Amended by Stats. 1981, Ch. 714, Sec. 458.)

article: 2. Special Rate


text: The petition shall request that the board determine what proportion of the regular rates of assessment in the district should be used in levying assessments on the land described in the petition.

article: 2. Special Rate


text: A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of assessment. The money shall be applied to the cost of the publication of the notice and other expenses of the hearing. If there is any balance after the conclusion of the hearing, it shall be returned to the petitioner or divided among the petitioners contributing thereto in proportion to the respective areas described in their petitions.

article: 2. Special Rate


text: The board shall set a time and place for the hearing of a petition for a special rate of assessment or of all the petitions if more than one has been filed and shall give notice of it in a newspaper published in the office county.

article: 2. Special Rate


text:
The notice for a special rate of assessment hearing shall state all of the following:

(a) Petitions have been presented to the board praying for a determination that certain land, which need not be described in the notice, is entitled to a special rate of assessment.

(b) The names of the petitioners.

(c) The time and place set for the hearing.

article: 2. Special Rate


text: The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and relevant evidence offered in support of any petition or in opposition to it and may adjourn the hearing from time to time.

article: 2. Special Rate


text: After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be benefited by the operations of the district in a manner that would justify its assessment at the regular rate of assessment, the board shall reduce the rate of assessment on the land in an order entered in full upon its minutes.

article: 2. Special Rate


text:
The order shall:

(a) Describe the land entitled to a special rate of assessment or the respective parcels of it if separate parcels are to be assessed.

(b) Fix the proportion of the regular rate of assessment which shall be applied in levying assessments on the land described or on each parcel of it if various parcels are found to be entitled to different special rates in order that the assessments to be levied on this land will be proportionate with the benefits which it receives or will receive from the operations of the district.

article: 2. Special Rate


text: A certified copy of an order determining that any land is entitled to a special rate of assessment shall be delivered to the assessor, and thereafter, until notified of a change in the determination, he shall enter the land described in the order separately in the assessment book and designate it so that it may readily be distinguished from other land not entitled to a special rate.

article: 2. Special Rate


text: If a determination that any land is entitled to a special rate of assessment is made in any year too late for the land to be separately described in the assessment book but before the annual assessment has been levied, the board shall direct the secretary to make entries in the assessment book that will enable him to compute the assessments at the special rates determined by the board.

article: 2. Special Rate


text: The determination of the board granting or denying a special rate of assessment shall not be changed unless the board on petition of a party affected consents to another hearing or on its own motion causes notice to be served on the owner of the land to show cause why the determination should not be changed, in either of which cases another hearing shall be advertised and held as provided in this article.

article: 2. Special Rate


text: Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of the year in which the assessment is levied.

history: (History: Amended by Stats. 1975, Ch. 911.)

chapter: 4. Collection

article: 1. Collection Generally

path: 11. IRRIGATION DISTRICTS > 4. Collection > 1. Collection Generally


text:
The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following:

(a) The assessments are due and payable.

(b) The times when these assessments will be delinquent.

(c) The penalties for delinquency.

(d) The time and place at which payment of assessments may be made.

article: 1. Collection Generally


text: The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper published in each other affected county.

article: 1. Collection Generally


text: Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was published.

article: 1. Collection Generally


text:
The collector shall attend at the time and place specified in the assessment notice to receive assessment payments.

The collector shall accept payment of current year assessments even though prior year delinquencies on the real property may exist. The acceptance of the payment shall not in any manner affect the validity of any proceeding or action previously taken pursuant to Chapter 5 (commencing with Section 26075) or Chapter 6 (commencing with Section 26225) of this part.

history: (History: Amended by Stats. 1982, Ch. 1137, Sec. 5.)

article: 1. Collection Generally


text: Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for processing or reprocessing an invalid check or other invalid instrument as provided in Section 25809.

history: (History: Amended by Stats. 1975, Ch. 264.)

article: 1. Collection Generally


text: The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee.

history: (History: Added by Stats. 1943, Ch. 372.)

article: 1. Collection Generally


text:
The collector shall give to the person making the payment, one of the following:

(a) A receipt which specifies when applicable, (1) the amount of the assessment or charge, (2) the amount paid, and (3) the description of the property assessed.

(b) A statement or bill for the assessment or charge owed the district, with a stub or a copy of the bill which specifies when applicable (1) the amount of the assessment or charge, or if the assessment or charge is payable in more than one payment, the amount due with each payment; (2) a description of the property assessed; and (3) instructions that a receipt will be supplied only upon request since the stub or copy of the bill and the canceled check for payment constitute a receipt.

article: 1. Collection Generally


text: 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.

article: 2. Installments

path: 11. IRRIGATION DISTRICTS > 4. Collection > 2. Installments


text: 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.

article: 2. Installments


text: The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect.

article: 2. Installments


text: The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.

article: 2. Installments


text: 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.

article: 3. Segregation Before Delinquency

path: 11. IRRIGATION DISTRICTS > 4. Collection > 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: 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.

history: (History: Amended by Stats. 1957, Ch. 995.)

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text:
The board may either:

(a) Confirm, modify, or set aside the same.

(b) Refuse to authorize the segregation, separate valuation, and assessment.

article: 3. Segregation Before Delinquency


text: The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.

article: 3. Segregation Before Delinquency


text: The decision of the board shall be final, and the collector shall conform with it.

article: 3. Segregation Before Delinquency


text: 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.

article: 3. Segregation Before Delinquency


text: The assessment may thereafter be paid separately on any of the portions.

article: 3. Segregation Before Delinquency


text:
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.

path: 11. IRRIGATION DISTRICTS > 4. Collection > 4. Modification and Refund of Assessments


text:
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.

history: (History: Amended by Stats. 1968, Ch. 780.)

article: 4. Modification and Refund of Assessments


text:
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.


text: 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.

history: (History: Added by Stats. 1957, Ch. 475.)


text: Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.

chapter: 5. Delinquency

article: 1. Date and Penalties for Delinquency

path: 11. IRRIGATION DISTRICTS > 5. Delinquency > 1. Date and Penalties for Delinquency


text: 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.

article: 1. Date and Penalties for Delinquency


text:
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.

article: 1. Date and Penalties for Delinquency


text: 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.

history: (History: Amended by Stats. 1985, Ch. 771, Sec. 8.)

article: 1. Date and Penalties for Delinquency


text: 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.

article: 1. Date and Penalties for Delinquency


text: 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.

article: 1. Date and Penalties for Delinquency


text: 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.

article: 1. Date and Penalties for Delinquency


text: The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.

article: 1. Date and Penalties for Delinquency


text: In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.

article: 1. Date and Penalties for Delinquency


text: 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.

article: 2. Publication of List of Delinquencies

path: 11. IRRIGATION DISTRICTS > 5. Delinquency > 2. Publication of List of Delinquencies


text: 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.

history: (History: Amended by Stats. 1963, Ch. 34.)

article: 2. Publication of List of Delinquencies


text:
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.

article: 2. Publication of List of Delinquencies


text: There need be no delinquent list other than the published list of delinquencies.

article: 2. Publication of List of Delinquencies


text:
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.

article: 2. Publication of List of Delinquencies


text: 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.

article: 2. Publication of List of Delinquencies


text: 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.

article: 2. Publication of List of Delinquencies


text: 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.

article: 2. Publication of List of Delinquencies


text: 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.

article: 2. Publication of List of Delinquencies


text: The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.

article: 3. Assessment Sale

path: 11. IRRIGATION DISTRICTS > 5. Delinquency > 3. Assessment Sale


text: 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.

article: 3. Assessment Sale


text: 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.

article: 3. Assessment Sale


text: 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.

article: 3. Assessment Sale


text: Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.

article: 3. Assessment Sale


text:
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.

article: 3. Assessment Sale


text: The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case:Certificate of SaleNo. __________ Irrigation DistrictI, 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 costsThe 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 ______ dayof ________, 19__.(District Seal.)Collector of ______ Irrigation District

history: (History: Amended by Stats. 1969, Ch. 1346.)

article: 3. Assessment Sale


text: 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.

history: (History: Amended by Stats. 1967, Ch. 79.)

article: 3. Assessment Sale


text: 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.

history: (History: Added by Stats. 1977, Ch. 648.)

article: 3. Assessment Sale


text: The secretary shall notify the collector of assignments of certificates of sale.

article: 3. Assessment Sale


text: 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.

article: 3. Assessment Sale


text: 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.

history: (History: Added by Stats. 1947, Ch. 1524.)

article: 3. Assessment Sale


text: 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.

article: 3. Assessment Sale


text:
(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.

history: (History: Amended by Stats. 1996, Ch. 144, Sec. 1. Effective January 1, 1997.)

chapter: 6. Redemption and Its Termination

article: 1. Redemption Generally

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 1. Redemption Generally


text: 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.

history: (History: Amended by Stats. 1977, Ch. 951.)

article: 1. Redemption Generally


text: One of the duplicate certificates of redemption shall be given to the redemptioner.

article: 1. Redemption Generally


text: 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.

article: 1. Redemption Generally


text: 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.

history: (History: Amended by Stats. 1973, Ch. 556.)

article: 1. Redemption Generally


text: 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.

article: 1. Redemption Generally


text: 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.

history: (History: Added by Stats. 1943, Ch. 648.)

article: 1. Redemption Generally


text: 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.

article: 2. Partial Redemption

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 2. Partial Redemption


text: 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.

article: 2. Partial Redemption


text: 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.

article: 2. Partial Redemption


text: The assessor shall place a valuation on the described property.

article: 2. Partial Redemption


text: 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.

article: 2. Partial Redemption


text:
The board may either:

(a) Confirm, modify, or set aside the valuation of the assessor.

(b) Refuse to authorize the separate redemption.

article: 2. Partial Redemption


text: The decision of the board shall be final, and the collector shall conform with it.

article: 2. Partial Redemption


text: Separate redemption, if authorized by the board, may be made in the manner provided for in Article 1 of this chapter.

article: 2. Partial Redemption


text: 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.

article: 2. Partial Redemption


text: 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.

article: 2. Partial Redemption


text: 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.

article: 3. Deed on Termination of Redemption

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 3. Deed on Termination of Redemption


text:
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.

article: 3. Deed on Termination of Redemption


text:
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

article: 3. Deed on Termination of Redemption


text: 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.”

article: 3. Deed on Termination of Redemption


text: In case partial redemption has been made, the form of the collector’s deed shall be modified to conform to the facts.

article: 3. Deed on Termination of Redemption


text: 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.

article: 3. Deed on Termination of Redemption


text:
(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.

history: (History: Amended by Stats. 1996, Ch. 144, Sec. 2. Effective January 1, 1997.)

article: 3.5. Redemption After Collector’s Deed

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 3.5. Redemption After Collector’s Deed


text:
(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.

article: 4. Effect of Deed

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 4. Effect of Deed


text: 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.

article: 4. Effect of Deed


text:
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.

article: 4. Effect of Deed


text: 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.

article: 4. Effect of Deed


text: 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.

history: (History: Amended by Stats. 1971, Ch. 244.)

article: 4. Effect of Deed


text: 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.

article: 4. Effect of Deed


text:
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.

history: (History: Amended by Stats. 2014, Ch. 144, Sec. 56. (AB 1847) Effective January 1, 2015.)

article: 4. Effect of Deed


text: 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.

history: (History: Added by Stats. 1943, Ch. 372.)

article: 4. Effect of Deed


text: 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.

article: 5. Recordation of Deed to District

path: 11. IRRIGATION DISTRICTS > 6. Redemption and Its Termination > 5. Recordation of Deed to District


text: A collector’s deed to a district shall be recorded in the usual manner of recording conveyances of real property.

history: (History: Amended by Stats. 1959, Ch. 51.)

article: 5. Recordation of Deed to District


text: 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.

history: (History: Amended by Stats. 1996, Ch. 860, Sec. 26. Effective January 1, 1997.)

chapter: 7. Assessment and Collection by County

article: 1. Assessment and Levy by County

path: 11. IRRIGATION DISTRICTS > 7. Assessment and Collection by County > 1. Assessment and Levy by County


text: 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.

article: 1. Assessment and Levy by County


text: 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.

article: 1. Assessment and Levy by County


text: The board of supervisors shall meet and equalize each assessment made pursuant to this article with the assessment of other land in the district. The same notice shall be given by the board of supervisors of a meeting for the purpose of equalizing the assessment to be made as herein directed as is provided to be given by a district secretary when a board is to meet to equalize assessments.

article: 1. Assessment and Levy by County