Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of the year in which the assessment is levied.
CollectionCollection Generally
Section § 25925
This law explains that each year, a district assessment on land becomes a lien on that property starting March 1st. This means if you own that land, you're responsible for paying the assessment beginning on this date, unless Section 25806 provides an exception.
annual district assessment land lien property assessment
Section § 25926
The law requires the collector to publish a notice within 20 days after getting the assessment book from the secretary. This notice must include four key points: when assessments are due, when they will be late, any penalties for late payments, and where and when the payments can be made.
The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following:
(a)CA Water Code § 25926(a) The assessments are due and payable.
(b)CA Water Code § 25926(b) The times when these assessments will be delinquent.
(c)CA Water Code § 25926(c) The penalties for delinquency.
(d)CA Water Code § 25926(d) The time and place at which payment of assessments may be made.
collector publication of notice assessment book
Section § 25927
This law requires that an assessment notice must be published at least once a week for two consecutive weeks. It must be printed in a newspaper in the county where the office is located and in any other county that is affected.
The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper published in each other affected county.
assessment notice publication requirement newspaper
Section § 25928
If an assessment notice for land isn't published in a county, it doesn't invalidate the assessments in counties where the notice was published.
Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was published.
assessment notice land assessment notice publication
Section § 25929
This section states that a tax collector must be available at the designated time and location to collect assessment payments from property owners. They are required to accept payments for the current year's assessments, even if there are unpaid taxes from previous years on the property. But, accepting such payments does not impact or change any legal actions or proceedings already in place regarding those past due taxes.
The collector shall attend at the time and place specified in the assessment notice to receive assessment payments.
The collector shall accept payment of current year assessments even though prior year delinquencies on the real property may exist. The acceptance of the payment shall not in any manner affect the validity of any proceeding or action previously taken pursuant to Chapter 5 (commencing with Section 26075) or Chapter 6 (commencing with Section 26225) of this part.
tax collector duties assessment payments property tax payment
Section § 25930
If you owe money to the district, you have to pay in U.S. dollars.
Additionally, if you submit a check or any payment method that isn't valid, the district can charge you an extra fee to handle that mishap, as outlined in another section, 25809.
Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for processing or reprocessing an invalid check or other invalid instrument as provided in Section 25809.
payment in U.S. dollars district assessments invalid check fee
Section § 25931
When a payment for an assessment is made, the person responsible for collecting it must record the payment date next to the payer's name in the assessment book.
The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee.
assessment payment collector responsibility marking payment date
Section § 25932
When someone makes a payment to the collector, they must receive either a receipt or a statement. If it's a receipt, it should include details like the amount paid and the property it relates to. Alternatively, if it's a statement or bill, it should outline what's owed, any installment amounts, property details, and note that a receipt is only given if requested; otherwise, the bill stub and a canceled check act as the receipt.
The collector shall give to the person making the payment, one of the following:
(a)CA Water Code § 25932(a) A receipt which specifies when applicable, (1) the amount of the assessment or charge, (2) the amount paid, and (3) the description of the property assessed.
(b)CA Water Code § 25932(b) A statement or bill for the assessment or charge owed the district, with a stub or a copy of the bill which specifies when applicable (1) the amount of the assessment or charge, or if the assessment or charge is
payable in more than one payment, the amount due with each payment; (2) a description of the property assessed; and (3) instructions that a receipt will be supplied only upon request since the stub or copy of the bill and the canceled check for payment constitute a receipt.
payment receipt collector obligations property assessment
