CALIFORNIA STATUTES AND CODES
SECTIONS 23665-23674
WATER CODE
SECTION 23665-23674
23665. Regardless of any findings made by the board if more than
one-third in number of the holders of title to land within a proposed
improvement district object at the hearing to its formation or the
levy of the proposed assessment, the board shall deny the petition,
and no further proceeding shall be had on it.
23666. If at the hearing the board finds that it would not be for
the best interests of the district and the proposed improvement
district to form the improvement district the board shall order the
proceedings dismissed without prejudice to their renewal.
23667. If the board finds that it would be for the best interests
of the district and the proposed improvement district to form the
improvement district, it shall make and enter in its minutes a final
order:
(a) Approving the petition.
(b) Forming the improvement district.
(c) Levying the assessment if any is provided for and if the
assessment is necessary.
(d) Apportioning the assessment, if levied, to the land in the
improvement district according to benefits.
23668. The order shall contain a description of the land in the
improvement district.
23669. Any assessment levied pursuant to Section 23667 shall
include both of the following sums:
(a) An amount equal to interest on any deferred payments at a rate
not exceeding 12 percent each year.
(b) An amount equal to 10 percent more than all other sums to be
raised by the assessment, in order to provide for anticipated
delinquencies.
23670. Except as provided in Section 23670.1, the assessment may be
made payable in not more than 10 annual installments.
23670.1. Upon approval by two-thirds of the board, the assessment
may be made payable in not more than 20 annual installments.
23671. The secretary shall cause a certified copy of the order
creating the improvement district to be recorded in the office of the
county recorder in each county in which any land of the improvement
district is situated.
23672. The assessment and each installment of it shall be and
remain a lien on the land in the improvement district in the same
manner as and be a part of the annual assessment of the district.
23673. Upon a change or resubdivision upon the assessment book of
the district of any parcel of land in an improvement district, the
board upon its own initiative or upon a petition of the owner of the
parcel so changed or resubdivided, may reapportion the improvement
district assessment upon the parcel, and the order of reapportionment
shall be recorded in the same manner as the order levying the
original assessment.
23674. If the actual cost of the improvements is substantially less
than the estimated cost the assessment may be reduced
proportionately on each parcel by recomputing it based on actual
costs with the percentage and interest provided for in Section 23669
added thereto. The reapportionment or a statement that the assessment
on each parcel has been reduced by a designated percentage shall be
recorded in the same manner as the order levying the original
assessment.
Installments of assessments levied on district owned land becoming
due while the land is still owned by the district shall be paid by
the district. Conveyance of such lands into private ownership shall
not release the lien thereon of the assessment and the unpaid
installments of it.
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