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Article 1. Regular Rate of California Water Code >> Division 11. >> Part 10. >> Chapter 3. >> Article 1.
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.
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.
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.
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.
Limited assessments shall be computed and entered by the
secretary and collected as a part of the annual assessment.
Annual ad valorem assessments of a distribution district
shall be entered in the assessment book by the secretary.
Annual installments of an improvement district assessment
shall be entered in the assessment book by the secretary.
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.
(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.
(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.
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.
On or before the first day of November the secretary shall
deliver the assessment book to the collector.
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.
