SECTIONS 22645-22647 - California Statutes

STREETS AND HIGHWAYS CODE

SECTION 22645-22647

22645. After the filing of the diagram and assessment, the county
auditor shall enter on the county assessment roll opposite each lot
or parcel of land the amount assessed thereupon, as shown in the
assessment.

22646. The assessments shall be collected at the same time and in
the same manner as county taxes are collected, and all laws providing
for the collection and enforcement of county taxes shall apply to
the collection and enforcement of the assessments, except that
assessments levied pursuant to Section 22660 for which bonds or notes
are to be issued may be paid within 30 days after the date the
county auditor has entered the assessments on the county assessment
roll, upon which time the engineer shall make and file with the
treasurer a complete list of all unpaid assessments in the manner
required by Section 8620. As a cumulative remedy, assessments and
related charges and penalties, to pay principal or interest on bonds
or notes, which are not paid when due, may be collected by an action
brought in superior court, pursuant to Part 14 (commencing with
Section 8830) of Division 10.

22647. After collection by the county, the net amount of the
assessments, after deduction of any compensation due the county for
collection, shall be paid to the treasurer.