SECTIONS 59500-59515 - California Statutes

GOVERNMENT CODE

SECTION 59500-59515

59500. If a bond has not been issued to represent the reassessment,
the amounts assessed in the reassessment are payable to the
superintendent of streets or county surveyor with whom it is recorded
and who may receive the amount due and give a discharge.

59501. Upon payment of any reassessment, such superintendent of
streets or the county surveyor shall mark note of the payment upon
the reassessment and shall cancel the reassessment. Upon request, he
shall give a receipt to the person making payment.

59502. Immediately upon recordation, the officer with whom the
reassessment is recorded shall give notice that:
(a) The reassessment has been recorded in his office.
(b) All sums assessed became due and payable upon the recordation,
stating the date.
(c) Payment is to be made to him within 30 days after the date of
first publication.
(d) For any reassessment not paid before the expiration of 30
days, a bond will issue pursuant to this chapter, stating the period
over which the bond will extend and the rate of interest payable on
it.

59503. The notice shall be published once a week for two weeks in a
newspaper designated by the legislative body.

59504. Notice shall also be given by mailing a postcard to the
owners.

59505. Any reassessment upon public property shall be paid by the
officer or board having charge of the disbursement of the funds of
the owner of the property. The reassessment is an enforceable
obligation against the property owner.

59506. If money is not available for the payment of the
reassessment, the board or officer who levies taxes for the owner of
the public property shall include in the next tax levy an amount
sufficient to pay the reassessment and the interest from the
recordation of the reassessment at the rate stated in the new bonds.
When the money received from the tax levy is available, the
reassessment and interest shall be paid by such disbursing officer or
board.

59507. Any reassessment upon public property not in use in the
performance of a public function may be foreclosed pursuant to
Sections 5398 to 5421, inclusive, of the Streets and Highways Code
except that:
(a) The notice required to be given upon the tax bill need not be
given.
(b) The action may be brought at any time after 30 days after the
recording of the reassessment.
(c) In the action the reassessment and diagram with proof of
nonpayment are prima facie evidence of the right of plaintiff to
recover in the action.

59508. The foreclosure action shall be brought in the name of the
local agency whose legislative body levied the reassessment upon the
request of any person entitled to any of the money to be derived from
the reassessment.

59509. The foreclosure action may be brought by any competent
attorney appointed by the legislative body which levied the
reassessment.

59510. New bonds shall not issue against public property and the
list of unpaid reassessments to be filed with the treasurer shall not
include any unpaid reassessments upon public property.

59511. If a reassessment has been levied upon tax-deeded land and
upon the recordation of the reassessment, the clerk shall send to the
auditor of the county in which the land lies notice that the
original bonds of the district have been refunded and that the unpaid
taxes and special assessment taxes levied to pay the principal and
interest of such bonds are canceled. The auditor shall compute the
amount of the unpaid taxes and special assessment taxes, penalties,
and interest so canceled and notify the State Controller of the
amount. The amount shall be deducted from the amount necessary for a
redemption of the property.

59512. If the property was deeded to a city or other municipal or
public corporation for nonpayment of its taxes, the computation of
the amount to be deducted for redemption shall be made by the city
auditor or other person vested by law with such duties.

59513. After the adoption of the resolution of intention in the
proceedings all sums paid for any lot into the interest and sinking
fund for the payment of principal and interest of the original bonds
shall be credited upon the reassessment levied upon the lot in the
proceedings and shall be applied as money paid upon the reassessment.

59514. After the expiration of 30 days from the date of recording
the reassessment, the officer with whom the reassessment is recorded
shall make and certify to the treasurer of the local agency
conducting the proceedings a complete list of all unpaid
reassessments and the amounts thereof.

59515. The list shall exclude reassessments upon public property,
but shall include tax-deeded land and all other land.