Upon default in the payment of any installment of principal or interest on any assessment or reassessment, the lands securing those installments and assessments shall become tax-defaulted in the same manner in which real property in the city becomes tax-defaulted for the nonpayment of general city taxes, and shall be subject to redemption in the same manner and to the same extent that real property in the city which has become tax-defaulted for the nonpayment of general city taxes may be redeemed.
Part 13SALE FOR DELINQUENCY
Section § 8800
If you miss a payment on a special assessment or reassessment, the property tied to it becomes tax-defaulted, much like when you don't pay city taxes on real estate. These properties can be redeemed using the same process as for tax-defaulted city properties due to unpaid city taxes.
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Section § 8801
If a piece of land becomes tax-defaulted because of unpaid taxes or related charges, and it follows through a legal default process, the official documents confirming this default act as strong evidence of how the process was handled. Once the proper deeds are issued, they confirm the transfer of ownership of the land to the new owner, free of all prior claims, except for other taxes and certain public assessments still owed.
If any lot or parcel of land becomes tax-defaulted property for nonpayment of taxes and of any installment of the assessment thereon, or of the penalties, interest, or costs on the same, or for the nonpayment of any installment of the assessment or of the penalties, interest, or costs on the same, the declaration of default pursuant to Section 3436 of the Revenue and Taxation Code and the deed issued pursuant to Section 3708 of that code, are primary evidence of the regularity of all proceedings had prior thereto, and shall be conclusive evidence of all things of which bonds issued upon the security thereof are conclusive evidence, and prima facie evidence of the regularity of all proceedings subsequent to the issuance of the bonds, and the deed conveys to the grantee the absolute title to the lands described therein, free of all incumbrances, except the lien for other state, county, and city taxes, unpaid installments, interest, and penalties under the same proceeding, and unpaid installments, interest, and penalties, the lien of which is subordinate thereto, and except all public improvement assessments which may have priority thereover.
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Section § 8802
This law allows a city to pay off the overdue taxes and interest on a property that has become tax-defaulted, by transferring funds into a special account called the redemption fund. This helps clear the debts on the property.
The city may pay and transfer into the redemption fund the amount of the delinquent assessment and of the delinquent interest for which the property has become tax-defaulted.
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Section § 8803
This law states that if a county or city has used its own money to fulfill certain obligations, specifically related to taxes collected before September 17, 1986, or under Section 8769, the tax collector must reimburse the county or city from any money gained when the property is either bought back by the owner (redeemed) or sold. Essentially, the county or city gets back the money they advanced from these funds.
If a county or a city whose taxes are collected by the county is conducting the proceedings and the county or city has advanced available funds either in performance of its obligations in proceedings wherein the assessment was levied prior to September 17, 1986, or under subdivision (a) of Section 8769, or voluntarily under subdivision (b) of Section 8769, the tax collector shall account to the county or the city for any moneys received upon redemption or from the sale of the property. In that case, for the purposes of this division, the county or the city shall be entitled to reimbursement of any amounts so advanced from any moneys so received.
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Section § 8804
If there's no money available to pay overdue property assessments and interest, the tax collector must ask the local government to include the necessary amount in the next tax levy to cover this. However, this doesn't change the timeline for redeeming the property from default, and it doesn't affect the property owner's rights. This rule only applies to unpaid assessments confirmed before June 6, 1978.
If there are no available funds in the treasury with which to make payment of the amount of the delinquent assessment and interest for which the property was declared to be in default, the tax collector shall make demand upon the legislative body that a suitable amount be included in the next tax levy for the purpose of providing funds with which to make the payment. However, the period of redemption from the declaration of default shall not be extended thereby nor shall the rights or privileges of the property owner be affected.
This section applies only to bonds representing unpaid assessments, which assessments were confirmed before June 6, 1978.
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Section § 8805
If a city lends money to cover missed assessment payments, the property isn't labeled as 'in default' immediately if future payments are missed, unless it was already redeemed from default or it's also being declared in default for unpaid taxes according to other laws.
If the city has made advances as provided in Section 8803 with respect to any installment and any succeeding installment of the assessment or of the interest on the assessment is not paid in any future year, the property shall not be declared in default unless there has previously been a redemption from such declaration or unless under the law the property is then being declared in default for delinquent taxes.
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Section § 8806
If a city has used its own funds to cover certain costs related to assessments made before September 17, 1986, or under specific conditions mentioned in another section, the city must pay any future overdue payments and interest into a special redemption fund. This must happen before any property redemption actions can take place, ensuring all later payments, interest, and penalties are fully covered.
Notwithstanding Section 8805, if a city has advanced available funds either in performance of its obligations in proceedings wherein the assessment was levied prior to September 17, 1986, or under subdivision (a) of Section 8769, the city shall, from time to time when due, pay and transfer into the redemption fund the amount of any future delinquent installments of the assessment and interest thereon pending redemption, and no redemption shall be made until any subsequent payments, with interest and penalties, are paid.
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Section § 8808
This law allows the city to pay other taxes to protect its property interests when there's an overdue assessment. Furthermore, the city can temporarily move money from other funds to the redemption fund if there's a cash shortfall. Funds moved into the redemption fund must be returned as soon as possible from incoming payments.
The city shall have the right to advance and pay any other taxes wherever necessary to protect its interest in property against which there is a delinquent assessment. It may also, at its discretion, temporarily transfer moneys into the redemption fund from other funds in which the moneys are not immediately needed. If the city has determined to obligate itself to use available funds to cure any deficiency in the redemption fund pursuant to subdivision (a) of Section 8769, it shall temporarily transfer available funds to the redemption fund upon determining that a deficiency exists. The moneys so transferred are to be used to pay sums due from the redemption fund and to be retransferred therefrom out of the first available receipts.
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Section § 8809
This law states that when the city sets its annual tax rate, it must also include a special tax specifically to cover costs related to certain improvements. This tax is for advancing funds or paying installments and interest on assessments confirmed before June 6, 1978, but it can't be more than $0.10 per $100 of property value each year. It's an additional tax, collected just like other city taxes.
The legislative body, shall, at the time of fixing the annual tax rate and levying the taxes to be collected for general city purposes, levy a special tax upon the taxable property in the city for the purpose of making advances under this part, and also for the purpose of paying installments of the assessment or of the interest thereon, which the city is required to pay under Section 8806, but not to exceed for each local improvement ten cents ($0.10) on each one hundred dollars ($100) of assessable property in any one year. The special tax shall be in addition to all other taxes levied for city purposes, and shall be computed, entered and collected in the same manner, and by the same persons and at the same time and with the same penalties and interest as are other taxes of the city.
This section applies only to bonds representing unpaid assessments, which assessments were confirmed before June 6, 1978.
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