The assessments levied by a district shall include all lands and rights of way within the district, owned by the State or by any city, county, public corporation, or utility district formed under the laws of the State other than public roads, highways, and school districts.
AssessmentsMiscellaneous Provisions
Section § 51200
This law states that when a district imposes assessments, it must include land and rights of way owned by the state or any city, county, or public corporation within the district. However, this does not apply to public roads, highways, or school districts.
district assessments land inclusion rights of way
Section § 51201
This law states that land or rights of way within a district should be assessed fees based on the benefits they receive, similar to how other lands or rights of way in the district are assessed.
The assessments upon those lands or rights of way shall be levied in proportion to the benefits in the same manner as assessments are levied upon other lands or rights of way within the district.
assessments benefits proportion
Section § 51202
This law states that if any government entity or utility district in California owns land or rights of way where a district has levied an assessment, they must pay that assessment before it becomes overdue.
The governing body of the State, city, county, public corporation, or any utility district formed under the laws of this State owning land or rights of way on which an assessment has been levied by a district, shall pay the assessment before it becomes delinquent.
government entity land ownership rights of way
Section § 51203
This law says that land or rights of way that are owned by the state, cities, counties, public corporations, or utility districts in California cannot be sold off if they fail to pay an assessment. This means these public properties are protected from being sold to cover unpaid assessments.
No land or rights of way owned by the State, or any city, county, public corporation, or any utility district formed under the laws of the State shall be sold for nonpayment of an assessment.
public property protection state-owned land assessment nonpayment
Section § 51204
This law allows a district to use a specific legal process to force the payment of any assessments they have legally charged on lands or rights of way within the district, even if those lands belong to the state, a city, county, public corporation, or a utility district in California.
A district may take the procedure prescribed by Chapter 2, Title 1, Part 3 of the Code of Civil Procedure to compel the payment of any assessment lawfully levied by it upon the land or rights of way within the district belonging to the State, or any city, county, public corporation, or any utility district formed under the laws of the State.
assessment payment land assessments rights of way
Section § 51205
If a piece of property listed for tax assessment is sold, the board can officially change the assessment list to display the new owner's name as recorded in the county's tax records. They must also inform the county treasurer of these changes.
When any parcel appearing on an assessment list is deeded in whole, the board may, by a minute order, cause to be made such changes in the assessment list as are necessary to show the name of the new owner, as it appears on the record of the tax rolls of the county in which the land is situated, and shall file notice of all such changes with the county treasurer.
property assessment deeded parcel new owner
Section § 51206
Before a district can charge a property tax installment or maintenance fee, it must announce its intent in a local newspaper for two weeks and hold a public hearing. This allows the public to know about the planned charges and to participate in the decision-making process.
If the board approves these charges at the public hearing, future notifications are only required if the charge amount will increase.
(a)CA Water Code § 51206(a) Prior to the levy of any installment upon an original or additional assessment, or the levy of an operation and maintenance assessment, in one or more installments, by a district pursuant to this division, notice shall be given by publication once a week for two successive weeks in a newspaper of general circulation published in the principal county of the intent to levy an installment or operation and maintenance assessment, together with the time and place for a public hearing to be held by the board to consider and adopt an installment or assessment levy.
(b)CA Water Code § 51206(b) If an installment upon an original or additional assessment or an operation and maintenance assessment levy has been approved by the board at a noticed public hearing, notice of subsequent installments or operation and maintenance assessments shall be required only if the amount of the installment or assessment levy is proposed to be increased.
property tax installment operation and maintenance assessment public hearing notice
Section § 51207
This law section explains that if there are any expenses related to notices, public hearings, or filing charges as required, those costs will be covered by charging fees or assessments.
Any costs associated with notices, public hearings, or filing charges with the board required pursuant to this division shall be recovered through charges, fees, or assessments.
cost recovery notices expenses public hearings fees
