Article 3. Collection Of Expenses of California Health And Safety Code >> Division 12. >> Part 5. >> Chapter 4. >> Article 3.
A copy of the report, as confirmed, shall be turned over to
the auditor of the county, on or before the tenth day of August
following such confirmation, and the auditor shall enter the amounts
of the respective assessments against the respective parcels of land
as they appear on the current assessment roll.
The tax collector shall include the amount of the assessment
on bills for taxes levied against the respective lots and parcels of
Thereafter the amounts of the assessments shall be collected
at the same time and in the same manner as county taxes are
collected, and are subject to the same penalties and the same
procedure and sale in case of delinquency as provided for ordinary
All laws applicable to the levy, collection and enforcement
of county taxes are applicable to such special assessment taxes.
The county tax collector may, in his discretion, issue
separate bills for such special assessment taxes and separate
receipts for collection on account of such assessments.
All or any portion of any such special assessment, penalty
or costs heretofore or hereafter entered, shall on order of the board
of supervisors be canceled by the auditor if uncollected, or, except
in the case provided for in subdivision (e) hereof, refunded by the
county treasurer if collected, if it or they were entered, charged or
(a) More than once;
(b) Through clerical error;
(c) Through the error or mistake of the board of supervisors or of
the officer, board or commission designated by them to give notice
or to destroy the weeds, in respect to any material fact, including
the case where the cost report rendered and confirmed as hereinbefore
provided shows the county abated the weeds but such is not the
(e) On property acquired after the lien date by the State or by
any county, city, school district or other political subdivision and
because of this public ownership not subject to sale for delinquent
No order for a refund under the foregoing section shall be
made except on a claim:
(a) Verified by the person who paid the special assessment, his
guardian, executor, or administrator;
(b) Filed within three years after making of the payment sought to
The provisions of this section do not apply to cancellations.
The lien, whether bonds issued to represent the assessment
or otherwise, shall be subordinate to all fixed special assessment
liens previously imposed upon the same property, but it shall have
priority over all fixed special assessment liens which may thereafter
be created against the property. The lien of a reassessment and of a
refunding assessment shall be the same as the original assessment to
which it relates. A supplemental assessment is a new assessment.