Section 54718 Of Article 4. Procedure For Imposition Of Benefit Assessment From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 6.4. >> Article 4.
54718
. (a) The legislative body may provide for the collection of
the assessment or any installment of an assessment, in the same
manner, and subject to the same penalties and priority of lien as,
other charges and taxes fixed and collected by, or on behalf of the
local agency, except that if, for the first year the assessment is
levied the real property on which the assessment is levied 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, prior to the date on which the first installment of
county taxes would become delinquent, the confirmed assessment shall
not result in a lien against the real property but shall be
transferred to the unsecured roll.
(b) If the assessments are collected by the county, the county may
deduct its reasonable costs incurred for the service before remittal
of the balance to the local agency's treasury.
(c) In the case of an assessment levied pursuant to Section
54710.3, the legislative body shall provide for the collection of the
assessment in any year only if the legislative body determines that
the levy is necessary because of a redemption fund deficiency.