SECTIONS 18090-18099

18090.  After acquiring jurisdiction to proceed with theimprovement, the city council shall levy the assessment for theportion or percentage required to pay for the improvement for theperiod of time beginning with the date of commencement of theimprovement fixed by the city council and ending, as determined byand at the discretion of the city council either with the close ofone 12-month period thereafter or with the close of the current or ofthe following fiscal year, upon all the respective lots or parcelsof land in the assessment district. Thereafter during the period oftime provided in the resolution of intention, the city council shall,on or before the beginning of the next succeeding 12-month period orthe following fiscal year, levy in like manner and on the same lotsor parcels of land the assessment for the portion or percentagerequired to pay for such improvement for such year, and said board,commission, or officer of the city authorized therefor shall, on orbefore 60 days prior to the commencement of each such period make andfile with the city council a report in writing.18091.  Such report shall contain: (a) An estimate of the cost and expense of the improvement for theensuing 12-month period or the ensuing fiscal year. (b) A diagram showing the assessment district referred to in theresolution of intention, also the boundaries and dimensions of therespective lots or parcels of land within the district as it existedat the time of the making of the last mentioned diagram, each ofwhich lots or parcels shall be given a separate number on thediagram. (c) A schedule showing the proportionate amount of the assessmentto be charged in proportion to the benefits to be received by eachlot or parcel shown on the diagram required by subdivision (b) ofthis section.18092.  Any surplus assessments collected shall be applied by thecity council to reduce the assessment to be levied either for thenext ensuing contract year or for the last contract year under theproceedings, and for the latter purpose such surplus may be permittedto accumulate in the assessment fund. Such reductions shall be madeas nearly as possible to the zones or subdivided zones from whichsuch surplus assessments were collected.18092.1.  If there is any surplus remaining at the close of the lastcontract year under any proceedings, such surplus shall be used asfollows: (a) If new proceedings are started within one year after the closeof the last contract year, such surplus shall be applied toward areduction of the first installment of the new assessment. Such partof the surplus as was collected from each zone or subdivided zoneshall be applied to reduce the installment levied against that zoneor subdivided zone. (b) If new proceedings are not started within the one-year periodor if one or more zones or subdivided zones are omitted for anyreason from the new proceedings any such surplus or the surplusattributable to such omitted zones or subdivided zones shall becomeand remain a part of the general funds of the city.18093.  If for any reason there is a deficiency in the funds derivedfrom the assessment for any improvement, including all incidentalexpenses thereof, the city council may meet such deficiency by anappropriation out of the general fund of the city or by ordering asupplemental assessment in the same manner as nearly as may be as thefirst assessment, except that protests may only be made against suchsupplemental assessment.18094.  Upon the levying of any assessment, the city clerk shalltransmit the diagram and assessment upon which such levy is based, ora certified copy of said diagram and assessment to the city taxcollector or to such other city officer or employee as the citycouncil designates in the resolution levying the assessment or incase the city has adopted a method for collection of taxes by countyofficers then to the county tax collector, and such county taxcollector shall have full power to perform the duties required inthis part of the city tax collector.18095.  The validity of any assessment levied under this part shallnot be contested in any action or proceeding unless such action orproceeding is commenced within 30 days after the time the assessmentis levied, and any appeal from a final judgment in such an action orproceeding shall be perfected within 30 days after the entry of suchjudgment.18096.  Upon the receipt of the diagram and assessment or acertified copy thereof, the tax collector shall record them in asuitable book to be kept for that purpose, and append thereto hiscertificate of the date of such recording. Such record shall be theassessment roll. From the date of such recording all persons shall bedeemed to have notice of the contents of such assessment roll.Immediately upon such recording, the several assessments contained insuch assessment roll shall become due and payable, and each of suchassessments shall be a lien upon the land against which it is made,and shall only be discharged by payment of the assessment or byredemption of the land after sale for delinquency.18097.  The tax collector shall, upon the recording of such diagramand assessment, give notice by publication for five days in a dailynewspaper, published and circulated in the city, or by two insertionsin a weekly newspaper so published and circulated, that the diagramand assessment has been recorded in his office and that all sumsassessed therein are due and payable immediately, and that payment ofsaid sums shall be made to him within 30 days after the date of thefirst publication or posting, which date shall be stated in thenotice. The notice shall also contain the statement that allassessments not paid before the expiration of the said 30 days shallbe delinquent, and thereupon 5 per cent of the amount of each suchassessment shall be added thereto.18098.  When payment of any assessment is made, the tax collectorshall mark opposite such assessment the word "paid," with the date ofthe payment thereof, and shall give a receipt therefor. Upon theexpiration of said period of 30 days, all assessments then unpaidshall become delinquent, and the tax collector shall mark each suchassessment "delinquent," and shall add 5 per cent to the amountthereof.18099.  The lien shall be subordinate to all fixed specialassessment liens previously imposed upon the same property, but itshall have priority over all fixed special assessment liens which maythereafter be created against the property. A supplementalassessment is a new assessment.