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Article 6. Collection And Delinquencies of California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 6.
After the board has held the hearings in each county pursuant
to this chapter and the assesssment lists have been made to conform
with its decision, the lists shall be certified by the secretary of
the board to be correct, and shall thereupon be filed in the offices
of the county treasurers, respectively, of the several counties in
which are situated any of the lands assessed.
The county treasurer shall indorse upon the assesssment list
the date and time to the hour and minute when it was filed in his
office; and thereafter the assessment constitutes a lien upon the
land so assessed in the county, and imparts notice to all subsequent
purchasers or incumbrancers or any person acquiring any interest in
or lien upon the land.
The assessment shall be paid to the respective county
treasurers in one or more installments of such amounts, and at such
time, respectively, as the board, from time to time, may, by order
entered in its minutes, direct.
At any time within 30 days after the assessment list has been
filed in the office of the county treasurer, the whole amount of the
assessment upon any tract of land therein separately assessed may be
paid in cash to the county treasurer.
The county treasurer shall issue his receipt and shall
endorse the fact and date of the payment in full upon the assessment
list, and thereupon the lien of the assessment upon the tract of land
ceases.
No interest shall be charged on any assessment paid in full
within this 30-day period.
All assessments not paid in full within the period of 30 days
shall bear interest at the rate of 7 per cent per annum from and
after the time when the assessment list is filed in the office of the
county treasurer for collection.
The remaining portion not yet ordered paid by the board of
the assessment upon any tract of land may be voluntarily paid in
full, with the accrued interest thereon, at any time after the lien
of the assessment has accrued.
If any installment is unpaid at the expiration of 30 days
from the date of the board order calling the installment, the
installment is delinquent, together with accrued interest to date of
delinquency.
When any installment is delinquent, a penalty of 10 per cent
of the amount of the installment plus interest, shall be added and
collected for the use of the drainage district.
If any action is pending in any court to have the assessment
on any tract of land reviewed, modified or annulled, pursuant to the
provisions of this chapter, the assessment, if not annulled in the
action, may, in the discretion of the board, become delinquent 30
days after any judgment rendered in the action has become final.
From date of delinquency until time of delinquent sale, the
unpaid installment, together with added interest and penalty, bears
interest at the rate of 7 per cent per annum.
When the installment is delinquent, the board, when it deems
it advisable, shall publish in each county where the delinquency
exists, a list in one notice of all delinquencies once a week for two
weeks successively in some newspaper of general circulation
published in the county.
The notice shall contain:
(a) A description of the property assessed as described in the assessment list by reference number or by other descriptions sufficient to identify the property.
(b) The name of the owner to whom the property is assessed or a statement that the owners are unknown.
(c) The amount of the delinquent installment, interest and penalty.
(a) A description of the property assessed as described in the assessment list by reference number or by other descriptions sufficient to identify the property.
(b) The name of the owner to whom the property is assessed or a statement that the owners are unknown.
(c) The amount of the delinquent installment, interest and penalty.
The notice shall also state that each of the parcels will be
sold at public auction by the county treasurer in front of the
courthouse of the county at a specified day and hour, to pay the
installment with accrued interest and the penalty, together with its
proportion of the total cost of publication of the notice of sale.
