Levy of AssessmentsOriginal Assessments
Section § 51230
When a district entirely outside the Sacramento and San Joaquin Drainage District adopts a reclamation plan, the board of supervisors must appoint three impartial assessment commissioners. These commissioners must have no ties to property within the district and must take an oath affirming this lack of interest.
Section § 51231
This law requires assessment commissioners to evaluate and distribute the costs of a reclamation plan across district lands. They need to determine how much each parcel of land benefits from the plan and charge accordingly, so each landowner pays a fair share based on the benefits they receive.
Section § 51232
This law explains that the assessment, which is a type of financial charge or tax, needs to be collected and deposited into the county treasury. It must be done following specific procedures detailed in Chapter 3 of the same part of the law.
Section § 51233
This law section explains how money collected from certain assessments should be used. If there are no bonds, the funds are used directly for reclamation projects as approved by the board of trustees and the board of supervisors. If there are bonds, the money must be kept in a separate account to pay off those bonds, including both the principal and the interest.
Section § 51234
If a district is within the Sacramento and San Joaquin Drainage District and its reclamation plan has been approved by the reclamation board, they must inform the board of supervisors about the estimated costs of the reclamation work. Additionally, they should request that the board of supervisors appoint three assessment commissioners.
Section § 51235
This law says that when the board receives a petition, the board of supervisors has 60 days to appoint assessment commissioners. These commissioners need to meet the qualifications outlined in Section 51230.
Section § 51236
This law requires assessment commissioners to calculate the projected expenses needed to carry out a reclamation plan for a district's land. They must do this according to the guidelines set in a specific process described in another section, Section 51231.
Section § 51237
This law section states that the amounts of money that have been assessed need to be collected according to rules specified in Chapter 3. Once collected, these funds should be deposited into the county treasury, specifically credited to the district in question.
Section § 51238
This law explains how money collected from certain assessments should be used. If no bonds are issued, the money is used for reclamation work indicated by the trustees. However, if bonds are issued, the funds must be kept separately and used only to pay off those bonds, including principal, interest, and any expenses related to the county treasurer.
Section § 51239
This law section requires assessment commissioners to create a detailed list of charges applied to each land parcel. The list should include a description that identifies the parcel, the number of acres it contains, the owners' names if they are known, and the amount charged to each parcel.
Section § 51240
This law says that if there are mistakes in the list of charges, like wrong land descriptions, incorrect owner names, or missing land that should be assessed, the assessment commissioners are allowed to fix these mistakes before the list is finalized by the board of supervisors.
Section § 51241
This law says that even if there are mistakes in the list of charges made for a property, it doesn't make the billing or assessment of that property invalid or void.
Section § 51242
This section explains that once the list of charges is finalized, it must be submitted to the clerk of the board of supervisors for official record-keeping.
Section § 51243
When the board of supervisors gets a list of charges, they have to schedule a meeting to listen to any objections people might have about those charges.
Section § 51244
This law requires that a notice about an upcoming hearing must be published in a widely read newspaper in the main county where the hearing is to occur. The notice should be published once a week for two consecutive weeks.
Section § 51245
If a charge has been placed on your land, you can file a written objection before the hearing. This objection must explain why you disagree and be verified by an affidavit, either yours or someone who knows the facts.
Section § 51246
If you have any objections to make to the board of supervisors, you must put them in writing. Verbal objections won't be considered or allowed in any action or proceeding.
Section § 51247
In this law section, the board of supervisors must listen to evidence about any written objections during a hearing. They have the power to change, amend, or redistribute the entire assessment based on the evidence presented.
Section § 51248
If any assessment amount on a list is altered, the board of supervisors must schedule a hearing for objections to the changed assessment. They also need to announce the hearing date as described in another section, Section 51244.
Section § 51249
If someone is interested in objecting to changes in a water-related assessment, they can submit their objection in writing. The board of supervisors is required to address this objection in the same way they did during the initial assessment hearing.
Section § 51250
This law section requires that if assessment amounts are changed, the board of supervisors must notify impacted parties and hold hearings to hear objections. They must continue this process until the assessment amounts are finalized and approved.
Section § 51251
This law states that the board of supervisors must officially approve the assessment and mark this approval on the assessment list.
Section § 51252
The chairman of the board of supervisors must sign the endorsement, and the clerk of the board must confirm and verify it with their signature.
Section § 51253
Once the board of supervisors approves the assessment list, their decision is considered final. The endorsed list then serves as conclusive proof that charges were correctly applied, unless challenged through a specific legal action under another section.
Section § 51254
This law requires that the assessment list be prepared in two original copies. One copy stays in the district office, and the other is filed with the county treasurer.
Section § 51255
If a district extends across multiple counties, the county treasurer must provide a certified copy of the assessment list to the treasurer in each of the other counties involved.
Section § 51256
When the second original assessment list is officially filed, any charges listed against property parcels become a lien on those parcels. Filing this list automatically informs everyone about this lien.
Section § 51257
This section of the law states that if an assessment is not paid and bonds have been issued for it, the lien or legal claim on the property remains active until those bonds, including any bonds issued to refinance or replace them, are completely paid off. There may be exceptions when bonds are used to pay for assessments.
Section § 51258
Once an assessment becomes a lien, the board can't do anything to cancel or invalidate it. If the board isn't doing what it’s supposed to by law, they can be legally required to take action through a court order or other legal process.
Section § 51259
If you're unhappy with how the board of supervisors approved an assessment list, you have 30 days to take the matter to a superior court in the main county to get it changed or cancelled.
Section § 51260
This law states that if someone wants to challenge an assessment's legality, they must start legal proceedings within 30 days. After that period, it's too late to dispute it.