SECTIONS 53930-53937 - California Statutes

GOVERNMENT CODE

SECTION 53930-53937

53930. The purpose of this article is to make uniform the priority
of special assessment liens. Therefore, its provisions shall be
controlling over general and special laws, and over city charters and
improvement procedure codes adopted pursuant to city charters.

53931. All special assessments in which the amount thereof is
apportioned among the several parcels of land assessed shall
constitute a lien in said respective amounts upon the several parcels
assessed, which lien shall continue for the period of time provided
in the Civil Code for enforcing same.

53932. From and after the time for filing or recording the
assessment, as provided in the law pursuant to which it is levied, it
shall impart notice to all persons.

53933. The lien of the special assessment, whether or not bonds
have been or are to be issued to represent the unpaid assessments,
shall be subordinate to all fixed special assessment liens previously
imposed upon the same property, but shall have priority over all
fixed special assessment liens which may thereafter be created
against the property.

53934. The lien of a reassessment or a refunding assessment shall
be the same as the original assessment to which it relates. A
supplemental assessment is a new assessment.

53935. The lien of said assessments shall be coequal to and
independent of the lien for general taxes, and, except as provided in
Section 53936, not subject to extinguishment by the sale of the
property on account of the nonpayment of any taxes, and prior and
superior to all liens, claims and encumbrances except (a) the lien
for general taxes or ad valorem assessments in the nature of and
collected as taxes levied by the state or any county, city, special
district or other local agency; (b) the lien of any special
assessment or assessments the lien date of which is prior in time to
the lien date of the assessment for which the deed is issued; (c)
easements constituting servitudes upon or burdens to said lands; (d)
water rights, the record title to which is held separately from the
title to said lands; (e) restrictions of record.

53936. When, pursuant to any law, the installments of any fixed
lien special assessment are collected on the roll on which the
general taxes of the local agency which levied said assessment are
collected, and are collected in the same manner, at the same time, in
the same installments, and become payable at the same times, in the
same proportionate amounts, bear the same penalties and interest
after delinquency, and are subject to the same provisions for
redemption or sale, as do general taxes of the local agency, the
property affected may be sold for both taxes and the installment of
principal and interest of the assessment collected therewith, or for
said assessment installment, and the sale thereof shall extinguish
said installment.

53937. All special ad valorem assessments shall have the same
priority as taxes, and Section 53936 shall apply to the installments
thereof.