After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for delinquency added thereto plus any unpaid charges for water and other services added to the assessment under the provisions of Section 36726 are a lien on the land and impart notice of the lien to all persons.
AssessmentsCollection
Section § 36825
Once the assessment book is submitted to the tax collector, every assessed land parcel and any additional penalties for late payments become a lien on that land. This also includes any unpaid charges for water or services added earlier. This lien serves as a public notice to everyone about the outstanding payments linked to the land.
assessment book tax collector land parcel
Section § 36826
This law requires that within 10 days after assessments are due, a notice must be published in a local newspaper. This notice will inform about the due date for tax payments, when they become delinquent, and the penalties involved. If the payment becomes late, a 5% penalty will be added, and the delinquent property could be sold to the district.
Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county a notice specifying all of the following:
(a)CA Water Code § 36826(a) The date on which the assessments became due and payable to the tax collector.
(b)CA Water Code § 36826(b) The time when the assessments will be delinquent, or, in the event the board has made an election as provided in Section 36950.5, the times when each half of the assessments will be delinquent.
(c)CA Water Code § 36826(c) That
upon delinquency a penalty of 5 percent of the amount delinquent will be added thereto and the delinquent property sold to the district.
assessment notice tax collector penalty for late payment
Section § 36827
This law states that all assessments must be paid in U.S. dollars.
Assessments shall be paid in lawful money of the United States.
assessments payments lawful money
Section § 36828
When a tax payment is made, the tax collector must record the date it was paid next to the person's name in the tax records.
The tax collector shall mark the date of payment in the assessment book opposite the name of the assessee.
tax collector duties payment date recording assessment book
Section § 36829
When someone pays a tax assessment, the tax collector must provide a receipt. This receipt should include details about the land being taxed, the total assessment amount, and how much was paid.
The tax collector shall give a receipt to the person making payment specifying:
(a)CA Water Code § 36829(a) The land assessed.
(b)CA Water Code § 36829(b) The amount of the assessment.
(c)CA Water Code § 36829(c) The amount paid.
tax collector tax receipt payment receipt
Section § 36830
This law states that the tax collector is required to hand over any money they receive to the treasurer.
The tax collector shall pay the money received to the treasurer.
tax collector treasurer money received
Section § 36830.1
The tax collector has the option to accept checks or other forms of negotiable paper to pay assessments or when redeeming a property.
The tax collector may, in his discretion, accept negotiable paper in payment of any assessment or on a redemption.
tax collector negotiable paper payment of assessment
Section § 36830.2
This section defines what is considered 'negotiable paper.' It includes items like bank checks, drafts, and money orders that can be paid immediately upon request.
As used herein, “negotiable paper” means bank checks and drafts and express and post office money orders payable on demand.
negotiable paper bank checks drafts
Section § 36830.3
This law means that if you pay a fee or redeem something using a check or other negotiable paper, it counts as being paid on the day it's accepted. However, that's only true once the check or paper is actually cleared and paid by the bank.
The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.
negotiable paper payment acceptance assessment payment
Section § 36830.4
If a check or similar document used to pay a tax isn't successfully processed, the record of payment on that account is erased. The original tax is still owed as if no payment attempt was made. The tax collector needs to keep track of these payments so they can properly cancel them if not completed.
If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be canceled, and the assessment is a lien as though no payment had been attempted. The tax collector, when accepting negotiable paper, shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.
negotiable paper nonpayment assessment lien
Section § 36830.5
If a payment attempt using negotiable paper is canceled, the tax collector must note this in the assessment book next to the payer's name and inform them of the cancellation. However, this process doesn't affect the validity of the tax assessment or any related penalties, even if there's a problem with notifying the person.
When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable paper and shall promptly notify such assessee of the cancellation of the payment. The validity of any assessment or penalty is not affected by failure or irregularity in giving the notice.
cancellation of payment tax collector notifications assessment book records
Section § 36830.6
If you need to make a payment by a certain date and you mail it through the U.S. Postal Service with the correct address and postage, it's considered received on the date the post office marks it, or even earlier if you can prove it was mailed earlier. However, the tax collector might not accept it if it shows up more than 30 days after the deadline has passed.
If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be determined received on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date, provided, however, that the tax collector need not accept such a payment if it is received more than 30 days after the date on or before which the payment was delinquent.
payment by mail post office cancellation mark proof of mailing date
Section § 36831
This law states that if any property has been wrongly accessed, the board must direct the collector to cancel or modify the assessment. Specifically, this applies if the property was assessed more than once in a year, assessed due to a clerical error for more than its full cash value, calculated on too much acreage, or assessed while not being actually located in the district.
The board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:
(a)CA Water Code § 36831(a) Assessed in any year more than once.
(b)CA Water Code § 36831(b) Assessed by reason of a clerical error for more than its full cash value.
(c)CA Water Code § 36831(c) Computed for assessment on an excessive acreage.
(d)CA Water Code § 36831(d) Assessed while not in the district.
property assessment error duplicate assessment clerical error
Section § 36832
If the board decides, the treasurer must refund any assessments, penalties, or costs if they were paid more than once or were collected by mistake or in violation of the law.
On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:
(a)CA Water Code § 36832(a) Paid more than once.
(b)CA Water Code § 36832(b) Erroneously or illegally collected.
refunds treasurer double payment
Section § 36833
This law section states that to get a refund for certain payments, you must file a claim that meets two conditions: it needs to be verified by the payer or their legal representative, and it must be filed within three years of the original payment.
No order for a refund under Section 36832 shall be made except upon a claim both:
(a)CA Water Code § 36833(a) Verified by the person who paid the assessment, penalties, or costs, or by his guardian, executor or administrator.
(b)CA Water Code § 36833(b) Filed within three years after the making of the payment sought to be refunded.
refund claim payment verification assessment refund
