A district may levy and collect assessments pursuant to this chapter to pay for the cost and expenses of the maintenance and operation of any improvements acquired or constructed pursuant to this division.
Chapter 6Maintenance
Section § 26650
This law allows a district to charge and collect fees, called assessments, to cover the expenses related to maintaining and operating any improvements or projects they have built or acquired under this division.
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Section § 26651
This law section requires the board of directors to issue a resolution when they plan to have property owners in a district pay for the upkeep of improvements. The resolution must include two main parts: first, a report detailing the yearly budget, estimated assessments for each property, and how these assessments are calculated; second, details about when and where property owners can express their concerns about these assessments.
The board of directors shall adopt a resolution declaring its intention to order that the cost and expenses of maintaining and operating an improvement acquired or constructed pursuant to this division shall be assessed against the property within the district benefited thereby. The resolution shall contain both of the following:
(a)CA Public Resources Code § 26651(a) A report prepared by an officer of the district which sets forth the yearly estimated budget, the proposed estimated assessments to be levied each year against each parcel of property, and a description of the method used in formulating the estimated assessments.
(b)CA Public Resources Code § 26651(b) The time, date, and place for the hearing of protests to the proposed assessments.
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Section § 26652
The board of directors must send a notice to all property owners in the district informing them about a resolution that affects them, using first class mail. This notice should be sent at least 14 days before a hearing date and must include several key details. These details are: confirmation of the resolution's adoption, when and where the hearing will take place, the estimated yearly budget for upkeep of the improvements, information on where the related report can be inspected, and contact details for someone who can answer questions about the proposed assessment.
The board of directors shall cause a notice of the adoption of the resolution described in Section 26651 to be mailed by first class mail to each owner of real property within the district as shown on the last equalized assessment roll of the county. The notice shall be mailed not less than 14 days prior to the date set for the hearing and shall contain all of the following:
(a)CA Public Resources Code § 26652(a) A statement that the board of directors has adopted the resolution.
(b)CA Public Resources Code § 26652(b) The time, date, and place set forth in the resolution for the hearing of protests on the proposed assessments.
(c)CA Public Resources Code § 26652(c) A statement of the total yearly estimated budget for the maintenance and operation of the improvements.
(d)CA Public Resources Code § 26652(d) A statement that the report described in Section 26651 is available for inspection at the office of the district.
(e)CA Public Resources Code § 26652(e) The name and telephone number of a person designated by the board of directors to answer inquiries regarding the proposed assessment.
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Section § 26653
This law section explains what happens during a hearing about assessments. The board of directors listens to any objections that people have. After the hearing, they can adjust the assessments if needed and then finalize them through a resolution, allowing them to be collected.
At the hearing, the board of directors shall hear and consider all protests. At the conclusion of the hearing, the board of directors may adopt, revise, change, reduce, or modify any assessment and shall make its determination upon each assessment described in the report. Thereafter, by resolution, the board of directors may confirm the assessments and order the levy and collection thereof.
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Section § 26653.5
If the board of directors wants to raise assessments above the maximum amount charged in prior years, they must follow specific notice, protest, and hearing rules found in another section of the Government Code to manage this change.
If assessments are proposed to increase from the maximum amount levied in any previous year, the board of directors shall comply with the notice, protest, and hearing procedures in Section 53753 of the Government Code with respect to that increase.
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Section § 26654
Once the board decides to start collecting assessments, the clerk must record a notice that creates a lien on the property, similar to what's done for street improvements. The board can have these assessments collected by the clerk or make them due like regular property taxes. The district's board must pay back the city or county for any related expenses.
Following the order by resolution of the levy and collection of assessments by the board of directors, the clerk shall cause to be recorded a notice of assessment, as provided for in Section 3114 of the Streets and Highways Code, whereupon the assessment shall attach as a lien upon the property, as provided in Section 3115 of the Streets and Highways Code.
Thereafter, the clerk shall collect the assessments as directed by the board of directors, or, in lieu of collection by the clerk, the board of directors may provide that the assessments are payable at the same time and in the same manner as general taxes on real property are payable.
A district board of directors shall reimburse the city or county, as the case may be, for any cost incurred pursuant to this section.
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