DelinquencyAssessment Sale
Section § 26125
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.
Section § 26126
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.
Section § 26127
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.
Section § 26128
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.
Section § 26129
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.
Section § 26130
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.
Section § 26131
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.
Section § 26132
Section § 26133
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.
Section § 26135
This law requires the secretary to inform the collector when certificates of sale are assigned.
Section § 26136
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.
Section § 26137
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.
Section § 26138
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.