SECTIONS 26650-26658 - California Statutes

WATER CODE

SECTION 26650-26658

26650. Where the district has elected to transfer the duties of
collector to the county tax collector, the delivery of duplicate
assessment rolls shall not be required, but the county auditor shall
furnish to the directors the statement of assessed values as provided
in Section 26627.

26651. Annually before September 1st, the district's directors
shall levy an annual assessment upon the lands within the district
for all district purposes in the manner provided in Chapter 2 of this
part, and fix the rate of assessment as provided in Chapter 3, and
shall thereupon transmit to the county auditor a statement of the
rates fixed. The rate shall be sufficient to recover the expense of
collection in addition to other amounts required by law. If different
portions of the district require different rates of assessment the
statement shall include the applicable rates for such portions. The
rate shall be designated in the number of cents upon each one hundred
dollars ($100), using as a basis the value of the land as assessed
and equalized. The statement shall include the amount of any charges
which may be added to the assessment pursuant to this division and a
description of the property to which the charge applies as such
property is described upon the county rolls.

26652. The county auditor shall compute and enter in the assessment
book the district assessment on all lands assessed as being in the
district using the rates fixed by the district's board of directors
and the assessed value of the lands in the assessment book at the
time and in the manner he computes and enters county taxes.

26653. The assessment so levied shall be collected at the time and
in the manner of county taxes and paid into the county treasury. The
net amount of the taxes, after the deduction of the county's
compensation for the services of its treasurer, assessor and tax
collector shall be paid to the district by warrant of the county
auditor.

26654. The compensation paid to the county for assessing or
collecting assessments for a district shall be that fixed by
agreement between the board of supervisors and the district's board
of directors.

26655. Unpaid district assessments are delinquent on the same hour
and day that county taxes are delinquent and the lands subject
thereto shall either be sold to the district or be declared
tax-defaulted in the manner, at the time, and upon the penalties of
default of property for nonpayment of county taxes.

26656. Lands sold for delinquent district assessments may be
redeemed within five years from date of sale in the same manner as
the redemption of property after sale for nonpayment of county taxes.

26657. The county auditor shall apportion to the district the money
paid for redemption in the manner provided by Division 1, Part 8,
Chapter 1(c) of the Revenue and Taxation Code.

26658. Lands sold to the district remaining unredeemed after five
years have elapsed from the date of their sale for delinquent
district assessments shall be deeded to the district by the county
tax collector. The deed shall be substantially in the form provided
for collector's deeds by Section 26276 of the Water Code and shall
have the same effect and be recorded in the same manner as irrigation
district's collector's deeds under the provisions of Articles 4 and
5 of Chapter 6 of this part. Land which has been declared to be
tax-defaulted remaining unredeemed after five years have elapsed from
the date of the tax-default for delinquent district assessments
shall become subject to the tax collector's power of sale pursuant to
Section 3691 of the Revenue and Taxation Code.