SECTIONS 26075-26083 - California Statutes

WATER CODE

SECTION 26075-26083

26075. Unpaid assessments not payable in installments are
delinquent at 5 p.m. on December 20th of the year in which they are
levied.

26076. Whenever assessments are payable in installments the first
installment if unpaid is delinquent at 5 p.m. on December 20th of the
year in which the assessment was levied, and the second installment
if unpaid is delinquent at 5 p.m. on the following June 20th. The
whole amount of completion assessments if unpaid shall become
delinquent on December 20th notwithstanding that assessments in the
district are payable in installments. If any of the dates of
delinquency in this section or in Section 26075 fall on a Saturday,
Sunday or a state holiday, the assessment due on that date becomes
delinquent at 5 p.m. on the next business day.

26077. The collector shall collect on delinquent assessments for
the use of the district the following penalties:
(a) When assessments are not payable in installments, 5 per cent.
(b) When assessments are payable in installments:
(1) On the first installment, 10 per cent.
(2) On the second installment, 5 per cent.

26078. Upon the assessment, if not payable in installments, or the
second installment of it, if payable in installments, becoming
delinquent, the collector shall collect, in addition to the
assessments due on the delinquent list and the penalties added, costs
in the sum of five dollars ($5) on each parcel of land separately
assessed, and may collect costs of publication of the list of
delinquencies and notice as required by Section 26105.

26079. If any duty relating to the assessment, levy, and collection
of assessments is performed subsequent to the latest time it should
have been performed, the time within which all duties consequent upon
the performance of the preceding duty are to be performed shall be
extended to allow the elapsing of the intervals required to elapse
between the performance of the duties, and assessments shall not
become delinquent for at least 30 days after the first publication of
notice that the assessments are due and payable.

26080. The assessment book, a copy of any portion of it certified
by the collector, or the published list of delinquencies, showing
unpaid assessments against any property is prima facie evidence of
the assessment, the property assessed, the delinquency, the amount of
assessments due and unpaid, and compliance with all forms of law
relating to the assessment, equalization, and levy of the
assessments.

26081. At any time after any assessment has become delinquent the
board may direct the collector not to proceed with the sale of any
delinquent property, but to bring suit against the delinquent in the
proper court in the name of the district to enforce collection.

26082. The provisions of the Code of Civil Procedure relating to
pleadings, proofs, and trials are applicable to proceedings to
enforce collection of assessments.

26083. In a suit for assessments the district may recover the
amount of the delinquent assessments, penalties, and costs of suit.