SECTIONS 36950-36960 - California Statutes

WATER CODE

SECTION 36950-36960

36950. Unpaid assessments are delinquent unless paid within six
calendar months after they become due.

36950.1. As used in this chapter and Chapter 5 (commencing with
Section 37050), Chapter 6 (commencing with Section 37150), and
Chapter 7 (commencing with Section 37175), "assessment" includes
standby charges and other charges levied for the use of district
water.

36950.5. Notwithstanding the provisions of Section 36950, the board
may, by resolution, provide that assessments may be paid in two
equal installments, the first of which shall be delinquent if not
paid within five calendar months after the assessments became due and
the second of which shall be delinquent if not paid within nine
calendar months after the assessments became due. Notwithstanding
such provision, the entire assessment on any parcel may be paid
before delinquency of the first installment. If any assessment is not
evenly divisible by two, the odd cent shall be shown as a part of
and included in the first installment.

36951. As soon as possible after the assessments, or any
installment thereof, become delinquent, the tax collector shall
publish a notice containing all of the following:
(a) A description of the delinquent property.
(b) The name of the assessee.
(c) The amount of the assessments and penalties due on the
property.
(d) The amount of the assessments and penalties delinquent on the
property.
(e) A statement that unless the delinquent assessments and
penalties are paid at the district office by 12 noon on the date
stated in the notice, the delinquent property will, on that date, be
sold to the district for nonpayment of the delinquent assessments and
penalties.
(f) A statement that subsequent to the sale of the delinquent
property to the district, the property may be redeemed by payment of
the amount specified in Section 37150 and, if applicable, Section
37155.2 or, if the district has elected pursuant to Chapter 7
(commencing with Section 37175) to permit installment redemption
pursuant to that chapter, that the delinquent property may be
redeemed under an installment plan of redemption.
(g) A statement of the name, address, and telephone number of the
official who will furnish all information concerning redemption.
(h) A statement that after three years from the date of sale of
the delinquent property to the district the right of redemption may
be terminated upon execution and delivery to the district of a
collector's deed pursuant to Chapter 6 (commencing with Section
37150).

36952. The notice required by Section 36951 shall be published in
the county in which the property is located in the manner prescribed
in Section 6063 of the Government Code, commencing not less than 21
days nor more than 28 days prior to the date required to be stated in
the notice by subdivision (e) of Section 36951.

36953. If any error should occur in the published notice with
respect to the description of any delinquent property, the name of
the assessee thereof, or the amount of the assessments and penalty
due thereon which might invalidate a sale thereof and such error is
discovered prior to sale, the collector shall at once republish a
notice as to the property affected by the error, making such notice
conform to the requirements of Sections 36951 and 36952. If any error
should occur in the publication of the notice with respect to the
time or place of publication or the requirements of Section 36952,
and such error is discovered prior to sale, the collector shall at
once republish the notice in conformity with all the requirements of
Sections 36951 and 36952, specifying a date for the sale not less
than 21 nor more than 28 days from the date of the first
republication.

36954. On the day fixed for the sale in the published notice, or in
any republished notice, the collector shall sell to the district the
whole amount of each parcel of property separately assessed upon
which the assessments and penalties due on the property remain unpaid
for the amount of such assessment and penalty thereon.

36955. Thereupon the collector shall, as to each parcel sold, make
an entry "Sold to the district" in the assessment book, and the date
of the sale.

36956. After the delinquent sale the collector shall make out, in
duplicate, and sign a certificate of sale for each parcel separately
assessed and sold, setting forth all of the following:
(a) A description of the property sold and the date of the sale.
(b) The name of the assessee.
(c) That the property was sold for the amount of the assessment
and penalty thereon, giving the amount and year of the assessment.
(d) The date on which the purchaser will be entitled to a deed.

36957. The certificate of sale may be substantially in the
following form, the blanks being filled to show the facts in each
case:

Certificate of Sale No. ______
___________ Water District
I, the collector of ______________ Water District,
certify that on the ____ day of ________, 19__,
after giving the required notice, I sold to ______
Water District, the purchaser, for the sum of
______ dollars ($____) real property in the County
of ______, State of California, described as
follows:
(Insert description.)
This land was assessed to _______________. This
property was sold for a delinquent assessment
levied on it in the year _________ by the
district, and the sale price was the sum due and
unpaid on the assessment and penalty thereon. The
purchaser will be entitled to a deed to the
property at any time after three years from the
date of sale, unless in the meantime the property
is redeemed.
WITNESS MY HAND and the seal of the district this
______ day
of ________, 19__.
(District Seal)
_____________________________________
Collector of ______ Water District

36958. Of each of the duplicate certificates of sale one shall be
retained by the collector and the other shall be recorded in the
office of the county recorder of the county in which the property is
situated.

36959. Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.

36960. When property is sold for assessments imposed on it as the
property of a particular person, no misnomer of the owner, or
supposed owner, or any other mistake relating to the ownership,
affects the sale or renders it void or voidable.