SECTIONS 46000-46010 - California Statutes

WATER CODE

SECTION 46000-46010

46000. A preliminary assessment is an assessment levied by the
board of an equal amount upon each acre of land in the district
sufficient to pay all warrants issued by the department in accordance
with this division, and to defray all other expenses as estimated by
the board incurred and to be incurred for the general benefit of the
district up to the time of the levy of assessments provided for in
Chapter 2 (commencing with Section 46150) of this part, including
expenses incurred prior to the organization of the district but in
the judgment of the board properly incurred for the general benefit
of the district.

46001. At its first regular meeting, or within 90 days thereafter,
the board shall levy a preliminary assessment.

46002. The amounts required to be raised to pay warrants of the
department and to pay expenses shall be separately stated in the
resolution levying the preliminary assessment.

46003. In the event the first preliminary assessment is not
sufficient, the board shall from time to time levy further
preliminary assessments.

46004. Except as otherwise provided in this chapter, the total of
all preliminary assessments, exclusive of the amount assessed for the
purpose of paying warrants of the department, shall not exceed fifty
cents ($0.50) per acre.

46005. If after the total amount raised by all preliminary
assessments shall have been expended or its expenditure authorized,
that amount is found to be insufficient to meet all expenses of the
district, the directors may, in the manner provided in this chapter,
levy additional preliminary assessments up to an amount not in excess
of one dollar and fifty cents ($1.50) per acre.

46006. Before levying any additional preliminary assessment the
board shall pass a resolution declaring its intention so to do, and
in the resolution appoint a time not less than two weeks nor more
than four weeks from the date of the resolution when the matter of
levying the additional preliminary assessment will be considered in
open meeting.

46007. A copy of the resolution of intention shall be published
once a week for at least two weeks before the time appointed by the
board for the open meeting in a newspaper of general circulation in
each affected county.

46008. At the time appointed for the open meeting by the board, it
shall consider the matter of levying the additional preliminary
assessment and hear any objection. At or after the meeting, the board
may levy the additional assessment, if in its judgment the levy is
in the best interests of the district.

46009. Every preliminary assessment is a lien upon the land
affected until the full amount of the assessment is paid. The lien is
prior to all other liens, except state, county, and municipal taxes
and assessments, or taxes levied or assessed by or under statutory
authority. The preliminary assessments shall bear interest at the
rate of 7 percent per year and shall be collected in the same manner,
together with the same penalties for delinquencies, as other
assessments provided for in this division. Interest commences to run
30 days after filing of the assessment roll with the county treasurer
of an affected county.

46010. If, after a project has been completed, the board determines
that an additional project would be for the benefit of the entire
district, the board may, in the manner provided in this chapter, levy
a supplemental preliminary assessment up to an amount not in excess
of two dollars and fifty cents ($2.50) per acre. The approval of the
department on an assessment levied under this section and Section
42752 shall not be required.