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Chapter 4. Assessments of California Water Code >> Division 5. >> Part 5. >> Chapter 4.
In the event that the assessment is annulled as a whole by
the judicial proceeding, the board shall cause a new assessment to be
made as provided in Part 4 of this division, and thereafter the same
proceedings shall be had in regard thereto as provided in this part.
When, if necesssary, the assessment lists have been modified
and amended to conform to the requirements of the judgment and have
been certified as provided in this part, the board shall file them in
the offices of the county treasurers of the several counties in
which are situated any of the lands assessed thereby.
Each county treasurer shall indorse on the assessment list
the time to the hour and minute when it was so filed in his office.
From the time of filing as provided in the next preceding
section the assessment constitutes a lien upon the lands in the
county so assessed and imparts notice to all subsequent purchasers or
encumbrancers or any person acquiring any interest in or lien upon
the lands.
At any time within 30 days after the assessment list is filed
in the office of the county treasurer as provided in Section 9307,
the whole amount of the assessment upon any tract of land therein
separately assessed may be paid in cash to the county treasurer.
Upon such payment the county treasurer shall issue his
receipt and indorse the fact and date of payment upon the assessment
list, and thereupon the lien of the assessment upon the tract of land
ceases.
The report of payment of the assessment shall be made by the
county treasurer at once to the secretary of the board.
The amount of assessments received by the county treasurer
shall, within 30 days after receipt thereof by him, be deposited by
him with the State Treasurer.
The State Treasurer shall credit the amount of assessments
received by him to the construction fund of the assessment.
All assessments not paid in full within the 30-day period
bear interest thereafter at the rate of 7 per cent per annum.
If the amounts raised by means of the assesssment as provided
in this part prove insufficient to pay in full all of the bonds and
the interest thereon, the board shall levy and collect in the same
manner as provided in Part 4 of this division, and this part, a
supplementary annual assessment from time to time as may be necessary
upon the same lands previously assessed in the original assessment.
The supplemental assessment shall be levied by resolution of
the board entered in its minutes.
The board need not appoint assessors nor prepare new or
additional assessment lists for any supplemental assessment, but the
assessment shall be levied and apportioned according to benefits and
in the same proportion as specified in the original assessment lists
for the assessment.
The board shall, for the purpose of collecting the
supplemental assessment, prepare and certify to the county treasurers
of the several counties annual assessment collection lists in the
same manner and at the same times as provided for the annual
assessment collection lists upon the original assesssment.
The supplemental assessment shall be collected by the county
treasurers, and the same percentages, penalties and costs added for
delinquency and the same proceedings had for sale of property and for
redemption thereof and for disposition of the proceeds of sale, and
in all other particulars as provided in the case of the annual
assessment collection lists upon the original assessment.
All money collected for or on account of any supplemental
assessment shall be paid over to the State Treasurer in the manner
provided in this part, and credited by the State Treasurer to the
bond redemption fund of the assessment.
