Section § 26125

Explanation

This law section states that the location for selling delinquent properties, which are properties that have unpaid charges or taxes, must be designated by the collector. The sale can take place either within the district where the property is located or at the district office.

The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.

Section § 26126

Explanation

The law states that the sale of delinquent properties must happen between 21 to 28 days after the first time the list of these properties is published, or after it is republished if there's a republication.

The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first republication as to property republished.

Section § 26127

Explanation

This law allows a collector to delay a delinquent sale from one day to the next, but the sale must still occur within three weeks of the original date specified in the notice. If legal action temporarily halts the sale, the time of that delay doesn't count against the three-week deadline.

The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of the sale. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be a part of the time limited for making the sale.

Section § 26128

Explanation

This law states that on the designated sale day or a later day chosen by the collector, the collector must sell each parcel of property that has unpaid assessments, one by one, to the district.

On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments remain unpaid.

Section § 26129

Explanation

When each parcel is sold, the collector must record in the assessment book that it has been "sold to the district." This means the transaction is officially noted as involving the district as the buyer.

Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.

Section § 26130

Explanation

After a property is sold due to unpaid debts, the tax collector must create and sign two identical sales certificates for each property. Each certificate should include details about the property, the sale price, confirmation it was sold because of a missed payment, and when the buyer can receive a deed.

After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth all of the following:
(a)CA Water Code § 26130(a) A description of the property sold.
(b)CA Water Code § 26130(b) The amount for which it was sold.
(c)CA Water Code § 26130(c) A statement that it was sold for a delinquent assessment.
(d)CA Water Code § 26130(d) When the purchaser will be entitled to a deed.

Section § 26131

Explanation

This law outlines the format for a Certificate of Sale in situations where real property is sold by an Irrigation District. It explains that the collector from the Irrigation District must issue this certificate when selling property due to unpaid assessments. The certificate records details like the sale date, district name, property description, and amount unpaid. It indicates that the purchaser can gain ownership after five years unless the property is redeemed before then.

The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case:
_____ Certificate of Sale _____ No. ___
_____ _______ Irrigation District _____
I, the collector of ______ Irrigation District, certify that on the ____ day of ____, 19__, after giving the required notice, I sold to ______ Irrigation District, the purchaser, for the sum of ______ dollars ($____) real property in the County of ______, State of California, described as follows:
(Insert description.)
This land was assessed to ________.
This property was sold for a delinquent assessment levied on it in the year ____ by the district, and the sale price was the sum due and unpaid on the assessment and the penalties and costs
The purchaser will be entitled to a deed to the property at any time after five years from the date of the sale unless in the meantime the property is redeemed.
Witness my hand and the seal of the district this ______ day
of ________, 19__.
(District Seal.)
_____ Collector of ______ Irrigation District

Section § 26132

Explanation
When a property is sold, two certificates of sale are created. One stays with the collector, and the other is recorded at the county recorder's office where the property's located.
Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of the county in which the property is situated.

Section § 26133

Explanation

This law states that when property is sold to pay off taxes or assessments, with some exceptions, the money made from the sale must be managed and shared according to specific rules found in a different area of the law, specifically in the Government Code, not the usual tax sale procedures.

Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.

Section § 26135

Explanation

This law requires the secretary to inform the collector when certificates of sale are assigned.

The secretary shall notify the collector of assignments of certificates of sale.

Section § 26136

Explanation

If a property is sold to cover assessments (like taxes or fees) attributed to a specific person, the sale is still valid even if there's a mistake in the name of the owner or any error about who owns it. Such mistakes do not make the sale invalid or open to challenge.

When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable.

Section § 26137

Explanation

This law states that any assessment (which is essentially a charge or levy) by a district is assumed to be paid off after 10 years of being overdue or one year after this law was added, whichever comes later. However, if there was a sale due to nonpayment before this time, the assumption doesn't apply. The district collector can officially record the assumption of payment upon request.

Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid.

Section § 26138

Explanation

This law says that if someone didn't pay their district assessment and received a certificate of sale, it will automatically be assumed that they paid off their debt if ten years have passed since the certificate was issued (unless a deed was given and recorded), or one year after this law was added, whichever comes later.

Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is the later, it shall be conclusively presumed that redemption was made from the sale, unless prior to such time a deed was issued by the collector pursuant to the certificate of sale and such deed was recorded in the office of the recorder of the county in which the property described in the certificate of sale was located.