SECTIONS 47900-47912 - California Statutes

WATER CODE

SECTION 47900-47912

47900. This chapter provides an alternative method for the
collection and enforcement of district assessments.

47901. The board may elect to avail itself of the assessor, auditor
and tax collector of the county or counties in which the district is
situated to collect assessments levied and called pursuant to this
part.

47902. The board shall declare its election by a resolution and
shall file a certified copy of said resolution with the auditor,
assessor, tax collector and treasurer of each county within which the
district is situated on or before February 1, following the adoption
of such resolution.

47903. An election pursuant to Section 47902 is effective with
respect to all assessments designated by the board to be collected
pursuant to the provisions of this article and which were levied or
called after February 1, next succeeding the date upon which the
certified copy is filed. Thereafter, the assessments designated by
the board shall be collected by the tax collectors of the county or
counties in which the district is situated until the board, by
resolution, elects otherwise. When the board elects otherwise, a
certified copy of such resolution shall be filed with the auditor,
assessor, tax collector and treasurer of each county within which the
district is situated and it is effective, with respect to any
assessments levied or called, after February 1, next succeeding the
date upon which the certified copy is filed.

47904. On or before the 15th day of July, the board shall designate
and determine by resolution the percentage of any assessment
theretofore levied that shall be called and collected pursuant to
this chapter.

47905. A certified copy of the resolution provided for in Section
47904 shall immediately be filed by the secretary of the district
with the county treasurer and county auditor of each affected county.

47906. The county treasurer, upon receipt of the certified copy of
the resolution, provided for by Sections 47904 and 47905, shall
forthwith discontinue making collections on the affected assessment
and shall transfer to the county auditor the assessment rolls
designated in the resolution together with an accounting of all
payments made on the assessments so transferred.

47907. The county auditor, on receipt of said affected assessment
rolls from the county treasurer, shall compute the amount to be
collected from each parcel of land in the district held in separate
ownership as shown on the transferred assessment rolls and the county
tax roll, and shall enter in a separate column in the county
assessment books, headed "Water Storage District Assessment, ____
Water Storage District (naming it)," the sums in dollars and cents to
be collected against the respective parcels of land.
On any parcel of land on which payments have been made on such
assessment prior to the receipt of the resolution by the county
treasurer, credit for the amount so paid shall be given in
determining the amount payable.

47908. Assessments called pursuant to this chapter shall be
collected at the same time and in the same manner as county taxes.
When collected, the net amount, as provided by this chapter, shall be
paid to the treasurer of the district, under the general
requirements and penalties provided by law for the settlement of
county taxes.

47909. Each county assessor, auditor, treasurer and tax collector
shall file annually with the board of supervisors of his county,
itemized statements showing the additional expenses to his office
caused by performance of the duties imposed upon him by this chapter.
Upon the filing of such statements the board of supervisors, by an
order upon its minutes, shall deduct such expenses from the
assessment money of the district while in the hands of such tax
collector and transfer the amount deducted into the county general
fund.

47910. The board of supervisors may provide extra help for their
county offices or officers as in their judgment is necessary for the
proper performance of their duties under this article.

47911. Whenever any real property situated in any district which
availed itself of county collection of assessments under this chapter
has been sold for taxes and has been redeemed, the money paid for
redemption shall be apportioned and paid by the county treasurer
receiving it, to the district in the proportion which the assessment
due to the district shares to the total tax and assessment for which
the property was sold.

47912. Notwithstanding the provisions of Sections 47902 and 47903,
any district organized pursuant to this division, which organization
was completed prior to the effective date of this section, may, prior
to July 1, 1963, adopt the resolution and file a certified copy
thereof with the auditor, assessor, tax collector and treasurer of
each county within which the district is situated, which resolution
shall be effective on filing notwithstanding the provisions of
Section 47903.