SECTIONS 36725-36729 - California Statutes

WATER CODE

SECTION 36725-36729

36725. Within 10 days after the hearing on assessment is completed,
duplicate copies of each of the following shall be signed by the
president and secretary and attached to the last volume of each part
of the assessment book:
(a) The statement of the assessor showing the total valuation of
the land assessed.
(b) The order of the board of supervisors fixing the rate of
assessment on the land.
(c) The annual estimate of the board of directors. Thereupon the
assessment is completed.

36726. Within 10 days after the assessment is completed, the
assessor shall do each of the following:
(a) Compute and charge in the proper part of the assessment book
in a place provided therefor in the record of each parcel of land
assessed the assessment due on the parcel.
(b) In the event the annual assessment for any parcel of land
separately assessed, computed pursuant to (a) above, is less than two
dollars ($2), a minimum annual assessment may be set by the board
which shall not exceed two dollars ($2) for each separately assessed
parcel of land, and upon such a determination the assessor shall
enter that assessment for each separately assessed parcel of land for
which the annual assessment is less than the amount set by the
board.
(c) If authorized by the board of directors by resolution, add to
the assessment of each parcel of land any charges for water and other
services, or either, which are unpaid. The amount so added shall be
collected and shall constitute a lien as a part of the assessment
levied on the parcel upon which the water for which the charges are
unpaid was used and upon the lands subject to the unpaid charges for
any other services.
(d) File each separate part of the assessment book with the tax
collector of the district.

36727. After each separate part of the assessment book has been
filed with the tax collector the assessments listed are due and
payable to the tax collector of the district.

36728. No action to determine the validity of any district
assessment or assessment levied thereon shall be maintained unless
the action is commenced within 30 days after all separate parts of
the assessment book are filed with the tax collector.

36729. In case any charges for water or other services, or either,
remain unpaid the amount of the unpaid charges may in the discretion
of the district be secured at any time by filing for record in the
office of the county recorder of any county, a certificate specifying
the amount of such charges and the name and address of the person
liable therefor.
From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him. The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.