SECTIONS 26650-26654 - California Statutes

PUBLIC RESOURCES CODE

SECTION 26650-26654

26650. A district may levy and collect assessments pursuant to this
chapter to pay for the cost and expenses of the maintenance and
operation of any improvements acquired or constructed pursuant to
this division.

26651. The board of directors shall adopt a resolution declaring
its intention to order that the cost and expenses of maintaining and
operating an improvement acquired or constructed pursuant to this
division shall be assessed against the property within the district
benefited thereby. The resolution shall contain both of the
following:
(a) A report prepared by an officer of the district which sets
forth the yearly estimated budget, the proposed estimated assessments
to be levied each year against each parcel of property, and a
description of the method used in formulating the estimated
assessments.
(b) The time, date, and place for the hearing of protests to the
proposed assessments.

26652. The board of directors shall cause a notice of the adoption
of the resolution described in Section 26651 to be mailed by first
class mail to each owner of real property within the district as
shown on the last equalized assessment roll of the county. The notice
shall be mailed not less than 14 days prior to the date set for the
hearing and shall contain all of the following:
(a) A statement that the board of directors has adopted the
resolution.
(b) The time, date, and place set forth in the resolution for the
hearing of protests on the proposed assessments.
(c) A statement of the total yearly estimated budget for the
maintenance and operation of the improvements.
(d) A statement that the report described in Section 26651 is
available for inspection at the office of the district.
(e) The name and telephone number of a person designated by the
board of directors to answer inquiries regarding the proposed
assessment.

26653. At the hearing, the board of directors shall hear and
consider all protests. At the conclusion of the hearing, the board of
directors may adopt, revise, change, reduce, or modify any
assessment and shall make its determination upon each assessment
described in the report. Thereafter, by resolution, the board of
directors may confirm the assessments and order the levy and
collection thereof.

26653.5. If assessments are proposed to increase from the maximum
amount levied in any previous year, the board of directors shall
comply with the notice, protest, and hearing procedures in Section
53753 of the Government Code with respect to that increase.

26654. Following the order by resolution of the levy and collection
of assessments by the board of directors, the clerk shall cause to
be recorded a notice of assessment, as provided for in Section 3114
of the Streets and Highways Code, whereupon the assessment shall
attach as a lien upon the property, as provided in Section 3115 of
the Streets and Highways Code.
Thereafter, the clerk shall collect the assessments as directed by
the board of directors, or, in lieu of collection by the clerk, the
board of directors may provide that the assessments are payable at
the same time and in the same manner as general taxes on real
property are payable.
A district board of directors shall reimburse the city or county,
as the case may be, for any cost incurred pursuant to this section.