This division may be cited as the Improvement Bond Act of 1915.
Part 1GENERAL PROVISIONS
Section § 8500
This law is known as the Improvement Bond Act of 1915, which sets guidelines and rules around improvement bonds used by municipalities for public projects.
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Section § 8501
This law states that, unless a specific rule or context tells you otherwise, the definitions and general rules outlined in this part should be used to understand this entire division of the legal text.
Unless the particular provision or the context otherwise requires, the definitions and general provisions contained in this part shall govern the construction of this division.
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Section § 8502
This section offers a different way to issue bonds that are tied to assessments used to cover the costs of infrastructure or improvements. It states that this bond issuance method is separate and doesn't impact other rules in the code. Once you start the process under this section, only its rules apply to those proceedings.
This division provides an alternative system for the issuance of bonds to represent and be secured by the assessments made to pay the costs and expenses of the work or improvements referred to in this division and the provisions of this division shall not apply to or affect any other provisions of this code.
When any proceedings for the issuance of bonds are commenced under this division, the provisions of this division and no other shall apply to such proceedings.
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Section § 8502.5
The terms "assessed" and "assessment" refer to specific types of assessments made according to certain sections of law (specifically, subdivisions (d) and (e) of Section 10204) or other applicable laws, including any changes made by the legislative body. These terms do not cover assessments used to cover administrative costs as mentioned in subdivision (f) of Section 10204.
“Assessed” and “assessment” mean assessments made pursuant to subdivisions (d) and (e) of Section 10204, or other law pursuant to which the assessment was levied, as corrected and modified by the legislative body. “Assessed” and “assessment” do not include assessments to pay administrative costs made pursuant to subdivision (f) of Section 10204.
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Section § 8503
This section explains that when the term "city" is used in this context, it doesn't just mean traditional cities. It also includes counties, combined city-county entities, and public organizations like districts and agencies.
“City” includes counties, cities and counties and public corporations, districts and agencies.
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Section § 8504
This law defines what 'legislative body' means in different contexts. When related to a county, it refers to the board of supervisors. In the context of a city, it refers to the city's governing body that makes laws.
“Legislative body” means:
(a)CA Streets and Highways Code § 8504(a) When used with reference to a county, the board of supervisors.
(b)CA Streets and Highways Code § 8504(b) When used with reference to a city, the body which by law constitutes the legislative department of the government of the city.
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Section § 8505
This law defines who the 'clerk' refers to in different contexts. When talking about a county, the 'clerk' is the person or officer acting as the clerk for the county's legislative body. For a city, the 'clerk' is the person who serves in that role for the city's legislative body.
“Clerk” means:
(a)CA Streets and Highways Code § 8505(a) When used with reference to a county, the person or officer who is or acts as the clerk of the legislative body of the county.
(b)CA Streets and Highways Code § 8505(b) When used with reference to a city, the person who is or acts as clerk of the legislative body of the city.
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Section § 8506
This section clarifies that the term 'Treasurer' refers to different officials depending on the government level. If it mentions a county, it means the county treasurer. If it mentions a city, it means the city treasurer.
“Treasurer” means:
(a)CA Streets and Highways Code § 8506(a) When used with reference to a county, the county treasurer.
(b)CA Streets and Highways Code § 8506(b) When used with reference to a city, the city treasurer.
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Section § 8507
In a county setting, the term 'street superintendent' or 'superintendent of streets' refers to the county surveyor, or another qualified county officer, as appointed by the county's legislative body, who is responsible for carrying out the duties required of the street superintendent.
As used with reference to a county, “street superintendent” or “superintendent of streets” means the county surveyor, or such other competent county officer as may be appointed by the legislative body of the county to perform the duties imposed on the street superintendent.
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Section § 8508
This section explains that in a county setting, the term 'engineer' refers to the county surveyor or another qualified county official. This official is appointed by the county's legislative body to carry out the engineer's responsibilities.
As used with reference to a county, “engineer” means the county surveyor, or such other competent county officer as may be appointed by the legislative body of the county to perform the duties imposed on the engineer.
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Section § 8509
This section defines the term "Auditor" in the context of different local government levels in California. When referring to a county, it means the county auditor. When referring to a city, it signifies anyone responsible for managing tax extensions on assessment rolls and lists.
“Auditor” means:
(a)CA Streets and Highways Code § 8509(a) When used with reference to a county, the county auditor.
(b)CA Streets and Highways Code § 8509(b) When used with reference to a city, any person who is charged with the duty of extending taxes upon the assessment rolls and lists.
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Section § 8510
In this law, 'tax collector' refers to two different positions depending on whether it's about a county or a city. In a county, it's the county tax collector. In a city, it's the person responsible for collecting taxes, advertising lists of unpaid taxes, selling land due to unpaid taxes, and handling the paperwork for those sales.
“Tax collector” means:
(a)CA Streets and Highways Code § 8510(a) When used with reference to a county, the county tax collector.
(b)CA Streets and Highways Code § 8510(b) When used with reference to a city, the person who is charged with the duty of collecting taxes, advertising delinquent lists of unpaid taxes, selling lands thereunder and executing certificates of sale and deeds thereon.
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Section § 8511
This law says that when the rules in this division talk about when or where an official duty has to be done, or about the format of certain documents like resolutions, notices, or deeds, those rules are just guidelines. They don't have to be followed exactly as long as the job still gets done.
The provisions of this division relative to the time or place of performance of official duty or relative to the form of any resolution, notice, order, list, certificate of sale, deed or other instrument, are directory only.
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Section § 8514
This law states that any income earned from investing money in certain funds or accounts can be used by a legislative body to cover the cost of rebates to the U.S. government. This is necessary to ensure that interest earned on certain issued obligations remains tax-free under federal law.
Notwithstanding any other provision of this division, income realized from the investment of money on deposit in a fund or account established pursuant to this division may be used, at the option of the legislative body, to pay all or any portion of any amount required to be rebated to the United States in order that interest on obligations issued pursuant to this division be excluded from gross income for purposes of federal income taxation.
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