If a court invalidates the entire assessment, the board must create a new assessment following the guidelines in Part 4 of this division. Then, they must follow the same procedures as before for handling the new assessment.

This law states that once assessment lists are updated and certified according to the court's instructions, the board must submit these lists to the county treasurers where the assessed lands are located.

This law requires the county treasurer to mark the exact date and time, down to the minute, when the assessment list is filed in their office.

Once the assessment is filed, it becomes a lien on the property in that county, which means if you buy or get an interest in that land afterward, you need to be aware of this lien. It's like a warning sign to future property buyers or those looking to claim an interest in the property.

This law states that once an assessment list has been filed in the county treasurer's office, you have 30 days to pay the full amount of the assessment for a specific piece of land in cash.

When the county treasurer receives payment for an assessment, they issue a receipt and note the payment details on the assessment list. This action stops the assessment lien on the land.

This law requires the county treasurer to immediately report to the board's secretary whenever an assessment payment is made.

This law states that any money collected as assessments by the county treasurer must be given to the State Treasurer within 30 days of receiving it.

This law specifies that when the State Treasurer receives assessment payments, they should be added to the construction fund related to those assessments.

If you don't pay your assessment in full within 30 days, you'll be charged 7% interest per year on the remaining balance.

This law says that if the money collected through an assessment isn’t enough to cover all bond payments and interest, the board in charge must collect extra money. They’ll do this by levying an additional yearly assessment on the same properties that were initially taxed.

The board must officially approve any additional assessment through a resolution and document this decision in their meeting minutes.

This law states that when there is a supplemental assessment needed, the board doesn't have to appoint new assessors or make new assessment lists. Instead, the supplemental assessment should be allocated based on the benefits and proportions already defined in the original assessment lists.

This law requires the board to prepare and certify annual lists for collecting supplemental assessments. These lists are sent to county treasurers and must be handled the same way as the original assessment lists.

This law states that a supplemental assessment, which is an additional tax, must be collected by county treasurers in the same way as regular annual assessments. This includes applying the same percentages, penalties, and costs for late payments or missed payments. If the property is not paid for, the proceedings to sell the property and how the sale's proceeds are managed are the same as those for regular assessments.

This section states that any money collected from a supplemental assessment must be given to the State Treasurer. The money will then be added to the bond redemption fund related to that assessment.