The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass a resolution providing that thereafter annual assessments, including improvement district assessments or installments thereof but excepting completion assessments, shall be payable in two installments.
CollectionInstallments
Section § 25950
This section allows the board to decide if annual assessments in a district can be paid in two installments. If most of the assessment payers in the district sign a petition requesting it, the board must pass a resolution to make this change. This applies to all annual assessments, including those for improvement districts, but does not include completion assessments.
board resolution annual assessments two installments
Section § 25951
This law section states that if there are two payments (installments) to be made, they should be of equal amounts unless a resolution specifies otherwise. If the resolution outlines different percentages for each installment, then the payments should follow those specified percentages.
The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall be payable as specified in the resolution.
installments payment equality resolution specifications
Section § 25952
This law states that any decision or resolution affecting annual assessments must be made and approved either at the same time or before the assessments are levied.
The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect.
annual assessment resolution levy timing assessment approval
Section § 25953
This law section states that any change or cancellation of a previous decision can only impact assessments that are made after the change or cancellation takes place. Basically, if you want to undo or alter a previous resolution, it only affects future assessments, not past ones.
The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.
resolution rescission assessment impact future assessments
