Article 2. Assessments of California Streets And Highways Code >> Division 18. >> Part 4. >> Chapter 3.5. >> Article 2.
If the legislative body on behalf of a district formed under
this part has previously issued bonds pursuant to Chapter 3
(commencing with Section 35400) of this part which are payable
primarily from revenues from parking places or revenues from parking
meters on streets, or both, and if the legislative body determines
that it would be in the best interests of the district to be relieved
of the obligation to continue to produce such revenues, the
legislative body may by resolution declare its intention to take
proceedings under this chapter for the levy of an assessment to
provide the funds necessary for the redemption of the outstanding
bonds. In such resolution the legislative body shall determine the
maximum interest rate on and term of the bonds to be issued to
represent unpaid assessments.
In the resolution, the legislative body shall order the
engineer to make and deliver a diagram of the parking places for
which the outstanding bonds were issued and of the property within
the district.
The diagram shall show:
(a) The parking places for which the outstanding bonds were
issued.
(b) Each separate lot or parcel of land within the district.
(c) The dimensions of each such lot or parcel of land and its
relative location to the parking places for which the outstanding
bonds were issued.
The diagram shall be delivered to the street superintendent
who shall endorse the date of such delivery on the diagram.
Upon receiving the diagram, the street superintendent shall
assess the total amount necessary for the redemption of the
outstanding bonds against the land within the district subject to
assessment, and all incidental costs and expenses in connection
therewith, including, but not limited to, engineer and attorney fees,
costs in connection with preparation of the diagram, and all other
costs necessarily incurred or to be incurred as a result of
proceeding under this chapter. The assessment shall be in proportion
to the benefits derived from the parking place for which such bonds
were issued. The total amount necessary for the redemption of the
outstanding bonds shall include the principal thereof, the interest
thereon to maturity or to the first available call date, and the
premiums which must be paid to call the bonds.
All land within the district shall be assessed to provide
the funds necessary for the redemption of the outstanding bonds,
except:
(a) Land owned by the United States.
(b) Streets, alleys, and highways.
(c) Property acquired for parking places pursuant to this part.
(d) Public property exempt from assessment pursuant to Section
35466.
A lot or parcel of land in a public use belonging to the
state or to a county, city, district, or other public corporation,
public agent, mandatory of the government, school board, educational,
penal or reform institution, or facility for the housing of persons
with developmental or intellectual disabilities or mental health
disorders in use in the performance of a public function and lying
within the district is not subject to assessment unless the consent
of its governing body to the assessment is filed with the legislative
body at or prior to the confirmation of the assessment. If that
consent is filed, the land is subject to assessment in the same
manner as other land within the district.
An assessment upon public property is an enforceable
obligation against the owner or the governing body controlling the
property and shall be paid by the officer or board having charge of
the disbursement of its funds.
If no money is available for the payment of an assessment of
public property, the board or officer whose duty it is to levy taxes
for the owner of the public property shall include in the next tax
levy an amount, in addition to money for all other purposes,
sufficient to pay the assessment and the interest thereon from the
date the assessment is recorded, at the rate established for the
bonds. When the money received from the tax levy is available, the
assessment and interest shall be paid by the officer or board having
charge of the disbursement of the funds of the owner.
Any duty imposed by this section and Section 35467 may be enforced
by action, mandamus, or other proceeding.
The assessment shall be made, notice given, hearing held,
and the assessment confirmed and recorded substantially in the manner
provided in Chapter 16 (commencing with Section 5360) of Part 3 of
Division 7 (the Improvement Act of 1911), and the provisions of that
chapter relating to the method of making or spreading the assessment,
the giving of notice, the making and waiving of objections, appeals
or protests, the holding of the hearing, the finality and
conclusiveness of the decisions and determinations of the legislative
body, and the confirmation and recordation of the assessment are
adopted as the procedure to be followed pursuant to this chapter.
Except as provided by this chapter, all of the powers and authority
granted in Chapter 16 (commencing with Section 5360) of Part 3 of
Division 7 (the Improvement Act of 1911) are applicable to any
assessment to be levied pursuant to this chapter.
The notice published pursuant to Section 5362 and the
notices mailed pursuant to Section 5363 shall also contain a
statement that the legislative body has declared its intention to
take proceedings under this chapter for the levy of an assessment to
provide funds necessary for the redemption of the outstanding bonds
and shall state the maximum interest rate on and term of bonds to be
issued to represent unpaid assessments. The notice shall also state
that any person who has any objection to such proceedings for the
levy of such assessment may file a written protest not later than the
hour set for the hearing as stated in said notice.
At the hearing and prior to consideration of the
correctness of the assessment and diagram, the legislative body shall
hear and consider all protests to the proceedings for the levy of
that assessment. The notice, hearing, and protest procedures shall
comply with Section 53753 of the Government Code.
The Special Assessment Investigation, Limitation and Majority
Protest Act of 1931 (commencing with Section 2800) shall not apply to
proceedings under this chapter.
If there is no such majority protest and if all protests
to the proceedings are overruled, the legislative body may proceed
with the hearing on the correctness of the assessment and diagram and
may confirm the assessment.
The legislative body may not confirm the assessment unless
the owners of a majority in area of the lands in the district
subject to assessment have filed with the clerk of the legislative
body written consent to the levy of an assessment under this chapter.
An owner of land means one who appears as the owner in fee on the
records of the county recorder on the date the consent is filed and
includes an executor, administrator, guardian, or trustee as to
property of an estate or trust represented by him. An owner may file
his written consent at any time either prior to the adoption of the
resolution of intention or prior to the hearing or during the hearing
and prior to the conclusion thereof. Prior to the conclusion of the
hearing the legislative body shall determine whether or not a
majority consent has been filed and such determination shall be
conclusive.
After the assessment roll is recorded, all persons are
deemed to have notice of its contents.
Immediately upon the recording, the several assessments
contained in the assessment roll are due and payable, and each
assessment is a lien upon the property against which it is made.
Unless sooner discharged, the lien shall continue for four years from
the date of recording, or if bonds are issued to represent the
assessment, the lien shall continue until the expiration of four
years after the due date of the last installment upon the bonds or
the last principal coupon attached to them.
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.
Any deed issued in the foreclosure of the assessment lien or
sale of property for the lien conveys the property to the purchaser
free and clear of all encumbrances, except taxes, and such special
assessment liens as are, at the date of creation of the lien, equal
or superior to the assessment lien.
Any action or proceeding to set aside, cancel, avoid, annul,
or correct any assessment or reassessment, or to review any of the
proceedings, acts, or determinations pursuant to this chapter, or to
question the validity or enjoin the collection of any assessment or
reassessment, or to enjoin the issuance of bonds to represent any
assessment or reassessment, shall not be maintained by any person,
unless such action or proceeding is commenced within 30 days after
the recording of the diagram and assessment or reassessment.
Thereafter all persons are barred from any such action or proceeding
or any defense of invalidity of the assessment or reassessment, or of
bonds issued on the assessment or reassessment.
Proceedings under this chapter shall not be attacked upon
any ground not stated in an objection or protest filed pursuant to
this chapter. Any landowner or person interested in any land within
the district is estopped to attack the proceedings upon any ground
not stated in an objection or protest filed by him pursuant to this
chapter.
The officer with whom the assessment is recorded shall give
notice that the assessment has been recorded in his office and that
all sums assessed in it become due and payable upon the recordation
of the assessment, stating the date of recordation and that the
payment of the sums, in whole or in part, is to be made to him within
30 days after the date of recordation.
The notice shall also contain a statement that bonds to
represent each assessment, or the unpaid balance thereof, remaining
unpaid after 30 days will issue in the manner and form provided in
this chapter, and shall state the period over which the bonds extend
and the maximum rate of interest payable on them.
The notice shall be published twice in a daily or weekly
newspaper of general circulation printed and published in the city in
which the assessed land lies.
Notice shall also be given by mailing a post card to the
owner of each lot, piece, or parcel of land assessed, according to
the name and address appearing on the last equalized assessment roll
prior to the recordation of the assessment or as known to the officer
giving the notice.
Failure of the officer with whom the assessment is recorded
to give notice by mailing, or of the person addressed to receive the
notice, shall not affect the validity of the proceedings or the
validity of the lien of any assessment or of any bond issued on the
assessment.
When any payment is made upon an assessment, the street
superintendent shall mark opposite the assessment "Paid in full" or
"Paid in part," as the case may be, the date of payment, the amount
of payment, and the name of the person by or for whom the assessment
is paid. If so requested, he shall give receipt for the payment.
After the expiration of 30 days from the date of recording
the assessment, the superintendent of streets shall make a complete
list of all assessments unpaid and the amounts unpaid, except
assessments upon public property.
All unpaid assessments upon public property shall be
collected pursuant to this article, but if the property is not in use
in the performance of a public function, the lien of the assessment
may be foreclosed in the mode provided for foreclosure of assessments
in Chapter 18 (commencing with Section 5410) of Part 3 of Division 7
(the Improvement Act of 1911).