SECTIONS 26100-26108 - California Statutes

WATER CODE

SECTION 26100-26108

26100. When assessments are not payable in installments, the
collector shall commence to publish the list of delinquencies on or
before the first day of February.

26101. When assessments are payable in installments, the first
publication of the list of delinquencies shall not be made before the
first day of July nor after the first day of September.

26102. The published list of delinquencies shall contain all of the
following information relating to each parcel of land separately
assessed on which the assessment is delinquent:
(a) The name of the assessee.
(b) The description of the land.
(c) The total amount due, which shall be the aggregate of the
assessments, penalties, and costs due thereon.

26103. There need be no delinquent list other than the published
list of delinquencies.

26104. The collector shall publish with the list of delinquencies a
notice, specifying:
(a) That each parcel separately assessed on which the amount due
as shown on the list is not paid will be sold to the district.
(b) The time and place of the sale.

26105. The list of delinquencies and notice shall be published once
a week for three successive weeks in a newspaper published in the
county in which the delinquent property is situated but only
information pertaining to and descriptions of land situated in the
county need be set forth in the publication in that county.

26106. If any land assessed to the same person lies in more than
one county, publication may be made in any county in which any
portion of the land lies.

26107. Publication of the list of delinquencies and notice shall be
made in the newspaper designated by the board. If assessments are
not payable in installments, the designation of the newspaper shall
be made by the board on or before the fifteenth day of December of
the year in which the assessment was levied. If assessments are
payable in two installments, the designation shall be made by the
board on or before the fifteenth day of June following the year in
which the assessment was levied. If the designation is not made by
the board within the time provided in this section, the collector
shall select the newspaper.

26108. If any error should occur in the publication of the notice
of the sale of any delinquent property or the list of delinquencies
which might invalidate a sale and the error is discovered prior to
sale, the collector shall at once republish the notice of the sale
and the items of the list of delinquency as to the property affected
by the error, making the republication conform to this article.