State Codes and Statutes

Statutes > California > Shc > 8680-8689

STREETS AND HIGHWAYS CODE
SECTION 8680-8689



8680.  (a) The unpaid assessments shall be payable in annual
installments corresponding in number and proportionate amount to the
number of installments and principal amounts of bonds maturing or
becoming subject to mandatory prior redemption in each year pursuant
to Section 8650.1. An annual proportion of each assessment shall be
payable in each fiscal year preceding the date of maturity or
mandatory prior redemption date of each of the bonds which have been
issued, sufficient to pay the bonds when due. The annual proportion
of each assessment coming due in any year, together with the annual
interest on the assessment, shall be payable in the same manner and
at the same time and in the same installments as the general taxes of
the city on real property are payable, and the assessment
installments and the annual interest on the assessment shall be
payable and become delinquent at the same times and in the same
proportionate amounts and, except as provided in subdivision (b),
shall bear the same proportionate penalties and interest after
delinquency as do the general taxes on real property of the city.
   (b) The legislative body may provide, in the resolution of
intention to do the work, that a penalty of 2 percent per month of
the total amount of the delinquent installment shall be added to the
delinquent installment after the close of business on the delinquency
date and an additional penalty of 2 percent of the amount of the
delinquency shall be added at the beginning of business on the 10th
day of each succeeding month until that delinquent installment and
all penalties thereon are fully paid. This penalty shall be in lieu
of all other penalties assessed by other provisions of law. The
treasurer or the designated paying agent shall collect the penalties
with, and as a part of, the delinquent installments, or the
legislative body may designate another official and another method of
collection. All penalties collected shall be deposited in the
redemption fund.


8681.  Interest on all unpaid assessments shall begin to run from
the date of filing of the contractor's statement, or as otherwise
provided in the law pursuant to which the assessment was levied, or
from the date of the bonds if the assessment was levied under the
Municipal Improvement Act of 1913 or other law, and shall be computed
at the rate specified in the bonds secured by the assessments. For
each year interest shall be computed and collected up to the next
second day of September succeeding, no deduction being made by reason
of any installment of the assessment being due or paid prior thereto
in such year.


8682.  (a) A copy of the order of the legislative body determining
the assessments remaining unpaid and upon the security of which bonds
are issued shall be filed in the office of the auditor. The auditor
shall keep a record in his or her office showing the several
installments of principal and interest on the assessments which are
to be collected in each year during the term of the bonds. The
auditor shall annually enter in his or her assessment roll on which
taxes will next become due, opposite each lot or parcel of land
affected in a space marked "public improvement assessment," or by
other suitable designation, the several installments of the
assessment coming due during the fiscal year covered by the
assessment roll, including in each case the interest due on the total
unpaid assessments.
   (b) The auditor shall also add a maximum of 5 percent of the
amount of the installments and of the interest so entered, not to
exceed the city treasurer's estimate of the expenses of collection,
and in any case not to exceed eight dollars ($8) per lot or parcel
per installment, except with the landowner's written consent. The
expenses of collection shall include necessary administrative
expenses of the city incurred in providing the auditor with current
information regarding the ownership or division of the affected lots
or parcels of land to ensure the proper entry by the auditor in his
or her assessment roll of the several installments of the assessment
coming due during the fiscal year covered by the assessment roll and
the timely collection of the installments. The percentages, and the
amount represented by the installments, when collected shall belong
to the city and shall cover the expenses and compensation of the city
treasurer incurred in the collection of the assessments, and of the
interest and penalties added on to the assessments. No other
percentage or amount shall be claimed by the legislative body for the
collections.
   (c) In the case of an assessment district created prior to January
1, 1988, the amount of collection costs which may be collected
pursuant to this section may be the amount which could have been
collected pursuant to this section as it read prior to being amended
by Chapter 874 of the Statutes of 1986.



8682.1.  (a) In addition to the amounts set forth in Section 8682,
the auditor shall further annually enter in the assessment roll on
which taxes will next become due, opposite each lot or parcel of land
affected, in the manner set forth in Section 8682, each lot's or
parcel's pro rata share of the annual expenses of the city in
connection with the registration of the bonds under the system of
registration authorized by Chapter 1.5 (commencing with Section 5050)
of Division 6 of Title 1 of the Government Code, as determined by
the legislative body. The expenses shall include the amount or
estimated amount necessary to pay the fees and charges coming due
during the fiscal year covered by the assessment roll of corporate or
other authenticating agents, transfer agents, registrars, paying
agents, agents engaged to assist in complying with federal arbitrage
requirements, or other agents of the city. If the city performs any
transfer, registration, authentication, payment, or other function
described in this section, the expenses shall include a pro rata
amount of the salaries of the city employees involved in the
performance of the functions and all other costs incurred by the city
in connection with the functions.
   (b) Alternatively, the legislative body may elect to include in
the assessment, and in the amount of the bonds, the estimated
aggregate total of the expenses throughout the term of the bonds and
to pay the annual amounts of the expenses from the fund created. Any
amount remaining in the fund upon the retirement of the bonds shall
be disposed of as provided in Section 8783.



8683.  If the legislative body conducting the proceedings is not a
county and collections of assessments are made by county officials,
the county auditor shall, within 90 days after each installment
becomes delinquent, render to the city a detailed report showing the
amounts of the installments, interest, penalties, and percentages so
collected on each proceeding and from what property collected,
identifying any properties which are delinquent and the amount and
length of time in arrears, and also giving a statement of the
percentages retained for the expenses of making such collections.



8684.  Taxpayers shall have the same right to pay assessments
together with interest, and any penalties thereon, under protest as
they have to pay general city taxes under protest, but their written
protest must accompany each such payment.




8685.  If any lot or parcel of land affected by any assessment is
not separately assessed on the tax roll so that the installment of
the assessment to be collected can be conveniently entered thereon,
then the auditor shall enter on the roll a description of the lot or
parcel affected, with the name of the owners if known, but otherwise
the owners may be described as "unknown owners," and extend the
proper installment opposite the same.



8686.  If it appears to the legislative body that, according to the
dates when taxes are collected in the city, there will be an
insufficient amount on hand to pay the interest when due, according
to the method of collection provided by the preceding provisions of
this division, the legislative body may direct that such interest or
some portion of it be collected in the year preceding that in which
the same would otherwise be collected, and thereupon such interest or
portion thereof shall be extended on the rolls for such preceding
year and be due and collected therein.



8688.  Any interested owner shall have the right to tender to the
treasurer in payment or part payment of any installment of the
assessment or interest or penalties thereon which may be due or
payable, any bond secured thereby, the bond to be taken at par and
credit to be given for the accrued interest shown thereby computed to
the date of tender. The treasurer shall thereupon cancel the bond
and shall cause proper credit therefor to be entered on the records
of the assessment, in the office of the auditor and tax collector.



8689.  Within the Bass Lake Improvement District in Madera County, a
person who has an interest in any land in the improvement district
less than a fee interest, such as a leaseholder or subleaseholder,
may pay, and the tax collector may accept payment for the entire
assessment or any installment thereon, including the assessment on
the fee interest. When the tax collector accepts such payment on a
portion or part of a parcel, the tax collector shall record such
information as required to identify such payment, and the tax
collector may add to such assessment a fee as required to pay any
additional costs incurred for accepting such payment on a portion of
the parcel assessed. The tax collector shall deposit all such fees in
the general fund of the treasury.


State Codes and Statutes

Statutes > California > Shc > 8680-8689

STREETS AND HIGHWAYS CODE
SECTION 8680-8689



8680.  (a) The unpaid assessments shall be payable in annual
installments corresponding in number and proportionate amount to the
number of installments and principal amounts of bonds maturing or
becoming subject to mandatory prior redemption in each year pursuant
to Section 8650.1. An annual proportion of each assessment shall be
payable in each fiscal year preceding the date of maturity or
mandatory prior redemption date of each of the bonds which have been
issued, sufficient to pay the bonds when due. The annual proportion
of each assessment coming due in any year, together with the annual
interest on the assessment, shall be payable in the same manner and
at the same time and in the same installments as the general taxes of
the city on real property are payable, and the assessment
installments and the annual interest on the assessment shall be
payable and become delinquent at the same times and in the same
proportionate amounts and, except as provided in subdivision (b),
shall bear the same proportionate penalties and interest after
delinquency as do the general taxes on real property of the city.
   (b) The legislative body may provide, in the resolution of
intention to do the work, that a penalty of 2 percent per month of
the total amount of the delinquent installment shall be added to the
delinquent installment after the close of business on the delinquency
date and an additional penalty of 2 percent of the amount of the
delinquency shall be added at the beginning of business on the 10th
day of each succeeding month until that delinquent installment and
all penalties thereon are fully paid. This penalty shall be in lieu
of all other penalties assessed by other provisions of law. The
treasurer or the designated paying agent shall collect the penalties
with, and as a part of, the delinquent installments, or the
legislative body may designate another official and another method of
collection. All penalties collected shall be deposited in the
redemption fund.


8681.  Interest on all unpaid assessments shall begin to run from
the date of filing of the contractor's statement, or as otherwise
provided in the law pursuant to which the assessment was levied, or
from the date of the bonds if the assessment was levied under the
Municipal Improvement Act of 1913 or other law, and shall be computed
at the rate specified in the bonds secured by the assessments. For
each year interest shall be computed and collected up to the next
second day of September succeeding, no deduction being made by reason
of any installment of the assessment being due or paid prior thereto
in such year.


8682.  (a) A copy of the order of the legislative body determining
the assessments remaining unpaid and upon the security of which bonds
are issued shall be filed in the office of the auditor. The auditor
shall keep a record in his or her office showing the several
installments of principal and interest on the assessments which are
to be collected in each year during the term of the bonds. The
auditor shall annually enter in his or her assessment roll on which
taxes will next become due, opposite each lot or parcel of land
affected in a space marked "public improvement assessment," or by
other suitable designation, the several installments of the
assessment coming due during the fiscal year covered by the
assessment roll, including in each case the interest due on the total
unpaid assessments.
   (b) The auditor shall also add a maximum of 5 percent of the
amount of the installments and of the interest so entered, not to
exceed the city treasurer's estimate of the expenses of collection,
and in any case not to exceed eight dollars ($8) per lot or parcel
per installment, except with the landowner's written consent. The
expenses of collection shall include necessary administrative
expenses of the city incurred in providing the auditor with current
information regarding the ownership or division of the affected lots
or parcels of land to ensure the proper entry by the auditor in his
or her assessment roll of the several installments of the assessment
coming due during the fiscal year covered by the assessment roll and
the timely collection of the installments. The percentages, and the
amount represented by the installments, when collected shall belong
to the city and shall cover the expenses and compensation of the city
treasurer incurred in the collection of the assessments, and of the
interest and penalties added on to the assessments. No other
percentage or amount shall be claimed by the legislative body for the
collections.
   (c) In the case of an assessment district created prior to January
1, 1988, the amount of collection costs which may be collected
pursuant to this section may be the amount which could have been
collected pursuant to this section as it read prior to being amended
by Chapter 874 of the Statutes of 1986.



8682.1.  (a) In addition to the amounts set forth in Section 8682,
the auditor shall further annually enter in the assessment roll on
which taxes will next become due, opposite each lot or parcel of land
affected, in the manner set forth in Section 8682, each lot's or
parcel's pro rata share of the annual expenses of the city in
connection with the registration of the bonds under the system of
registration authorized by Chapter 1.5 (commencing with Section 5050)
of Division 6 of Title 1 of the Government Code, as determined by
the legislative body. The expenses shall include the amount or
estimated amount necessary to pay the fees and charges coming due
during the fiscal year covered by the assessment roll of corporate or
other authenticating agents, transfer agents, registrars, paying
agents, agents engaged to assist in complying with federal arbitrage
requirements, or other agents of the city. If the city performs any
transfer, registration, authentication, payment, or other function
described in this section, the expenses shall include a pro rata
amount of the salaries of the city employees involved in the
performance of the functions and all other costs incurred by the city
in connection with the functions.
   (b) Alternatively, the legislative body may elect to include in
the assessment, and in the amount of the bonds, the estimated
aggregate total of the expenses throughout the term of the bonds and
to pay the annual amounts of the expenses from the fund created. Any
amount remaining in the fund upon the retirement of the bonds shall
be disposed of as provided in Section 8783.



8683.  If the legislative body conducting the proceedings is not a
county and collections of assessments are made by county officials,
the county auditor shall, within 90 days after each installment
becomes delinquent, render to the city a detailed report showing the
amounts of the installments, interest, penalties, and percentages so
collected on each proceeding and from what property collected,
identifying any properties which are delinquent and the amount and
length of time in arrears, and also giving a statement of the
percentages retained for the expenses of making such collections.



8684.  Taxpayers shall have the same right to pay assessments
together with interest, and any penalties thereon, under protest as
they have to pay general city taxes under protest, but their written
protest must accompany each such payment.




8685.  If any lot or parcel of land affected by any assessment is
not separately assessed on the tax roll so that the installment of
the assessment to be collected can be conveniently entered thereon,
then the auditor shall enter on the roll a description of the lot or
parcel affected, with the name of the owners if known, but otherwise
the owners may be described as "unknown owners," and extend the
proper installment opposite the same.



8686.  If it appears to the legislative body that, according to the
dates when taxes are collected in the city, there will be an
insufficient amount on hand to pay the interest when due, according
to the method of collection provided by the preceding provisions of
this division, the legislative body may direct that such interest or
some portion of it be collected in the year preceding that in which
the same would otherwise be collected, and thereupon such interest or
portion thereof shall be extended on the rolls for such preceding
year and be due and collected therein.



8688.  Any interested owner shall have the right to tender to the
treasurer in payment or part payment of any installment of the
assessment or interest or penalties thereon which may be due or
payable, any bond secured thereby, the bond to be taken at par and
credit to be given for the accrued interest shown thereby computed to
the date of tender. The treasurer shall thereupon cancel the bond
and shall cause proper credit therefor to be entered on the records
of the assessment, in the office of the auditor and tax collector.



8689.  Within the Bass Lake Improvement District in Madera County, a
person who has an interest in any land in the improvement district
less than a fee interest, such as a leaseholder or subleaseholder,
may pay, and the tax collector may accept payment for the entire
assessment or any installment thereon, including the assessment on
the fee interest. When the tax collector accepts such payment on a
portion or part of a parcel, the tax collector shall record such
information as required to identify such payment, and the tax
collector may add to such assessment a fee as required to pay any
additional costs incurred for accepting such payment on a portion of
the parcel assessed. The tax collector shall deposit all such fees in
the general fund of the treasury.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Shc > 8680-8689

STREETS AND HIGHWAYS CODE
SECTION 8680-8689



8680.  (a) The unpaid assessments shall be payable in annual
installments corresponding in number and proportionate amount to the
number of installments and principal amounts of bonds maturing or
becoming subject to mandatory prior redemption in each year pursuant
to Section 8650.1. An annual proportion of each assessment shall be
payable in each fiscal year preceding the date of maturity or
mandatory prior redemption date of each of the bonds which have been
issued, sufficient to pay the bonds when due. The annual proportion
of each assessment coming due in any year, together with the annual
interest on the assessment, shall be payable in the same manner and
at the same time and in the same installments as the general taxes of
the city on real property are payable, and the assessment
installments and the annual interest on the assessment shall be
payable and become delinquent at the same times and in the same
proportionate amounts and, except as provided in subdivision (b),
shall bear the same proportionate penalties and interest after
delinquency as do the general taxes on real property of the city.
   (b) The legislative body may provide, in the resolution of
intention to do the work, that a penalty of 2 percent per month of
the total amount of the delinquent installment shall be added to the
delinquent installment after the close of business on the delinquency
date and an additional penalty of 2 percent of the amount of the
delinquency shall be added at the beginning of business on the 10th
day of each succeeding month until that delinquent installment and
all penalties thereon are fully paid. This penalty shall be in lieu
of all other penalties assessed by other provisions of law. The
treasurer or the designated paying agent shall collect the penalties
with, and as a part of, the delinquent installments, or the
legislative body may designate another official and another method of
collection. All penalties collected shall be deposited in the
redemption fund.


8681.  Interest on all unpaid assessments shall begin to run from
the date of filing of the contractor's statement, or as otherwise
provided in the law pursuant to which the assessment was levied, or
from the date of the bonds if the assessment was levied under the
Municipal Improvement Act of 1913 or other law, and shall be computed
at the rate specified in the bonds secured by the assessments. For
each year interest shall be computed and collected up to the next
second day of September succeeding, no deduction being made by reason
of any installment of the assessment being due or paid prior thereto
in such year.


8682.  (a) A copy of the order of the legislative body determining
the assessments remaining unpaid and upon the security of which bonds
are issued shall be filed in the office of the auditor. The auditor
shall keep a record in his or her office showing the several
installments of principal and interest on the assessments which are
to be collected in each year during the term of the bonds. The
auditor shall annually enter in his or her assessment roll on which
taxes will next become due, opposite each lot or parcel of land
affected in a space marked "public improvement assessment," or by
other suitable designation, the several installments of the
assessment coming due during the fiscal year covered by the
assessment roll, including in each case the interest due on the total
unpaid assessments.
   (b) The auditor shall also add a maximum of 5 percent of the
amount of the installments and of the interest so entered, not to
exceed the city treasurer's estimate of the expenses of collection,
and in any case not to exceed eight dollars ($8) per lot or parcel
per installment, except with the landowner's written consent. The
expenses of collection shall include necessary administrative
expenses of the city incurred in providing the auditor with current
information regarding the ownership or division of the affected lots
or parcels of land to ensure the proper entry by the auditor in his
or her assessment roll of the several installments of the assessment
coming due during the fiscal year covered by the assessment roll and
the timely collection of the installments. The percentages, and the
amount represented by the installments, when collected shall belong
to the city and shall cover the expenses and compensation of the city
treasurer incurred in the collection of the assessments, and of the
interest and penalties added on to the assessments. No other
percentage or amount shall be claimed by the legislative body for the
collections.
   (c) In the case of an assessment district created prior to January
1, 1988, the amount of collection costs which may be collected
pursuant to this section may be the amount which could have been
collected pursuant to this section as it read prior to being amended
by Chapter 874 of the Statutes of 1986.



8682.1.  (a) In addition to the amounts set forth in Section 8682,
the auditor shall further annually enter in the assessment roll on
which taxes will next become due, opposite each lot or parcel of land
affected, in the manner set forth in Section 8682, each lot's or
parcel's pro rata share of the annual expenses of the city in
connection with the registration of the bonds under the system of
registration authorized by Chapter 1.5 (commencing with Section 5050)
of Division 6 of Title 1 of the Government Code, as determined by
the legislative body. The expenses shall include the amount or
estimated amount necessary to pay the fees and charges coming due
during the fiscal year covered by the assessment roll of corporate or
other authenticating agents, transfer agents, registrars, paying
agents, agents engaged to assist in complying with federal arbitrage
requirements, or other agents of the city. If the city performs any
transfer, registration, authentication, payment, or other function
described in this section, the expenses shall include a pro rata
amount of the salaries of the city employees involved in the
performance of the functions and all other costs incurred by the city
in connection with the functions.
   (b) Alternatively, the legislative body may elect to include in
the assessment, and in the amount of the bonds, the estimated
aggregate total of the expenses throughout the term of the bonds and
to pay the annual amounts of the expenses from the fund created. Any
amount remaining in the fund upon the retirement of the bonds shall
be disposed of as provided in Section 8783.



8683.  If the legislative body conducting the proceedings is not a
county and collections of assessments are made by county officials,
the county auditor shall, within 90 days after each installment
becomes delinquent, render to the city a detailed report showing the
amounts of the installments, interest, penalties, and percentages so
collected on each proceeding and from what property collected,
identifying any properties which are delinquent and the amount and
length of time in arrears, and also giving a statement of the
percentages retained for the expenses of making such collections.



8684.  Taxpayers shall have the same right to pay assessments
together with interest, and any penalties thereon, under protest as
they have to pay general city taxes under protest, but their written
protest must accompany each such payment.




8685.  If any lot or parcel of land affected by any assessment is
not separately assessed on the tax roll so that the installment of
the assessment to be collected can be conveniently entered thereon,
then the auditor shall enter on the roll a description of the lot or
parcel affected, with the name of the owners if known, but otherwise
the owners may be described as "unknown owners," and extend the
proper installment opposite the same.



8686.  If it appears to the legislative body that, according to the
dates when taxes are collected in the city, there will be an
insufficient amount on hand to pay the interest when due, according
to the method of collection provided by the preceding provisions of
this division, the legislative body may direct that such interest or
some portion of it be collected in the year preceding that in which
the same would otherwise be collected, and thereupon such interest or
portion thereof shall be extended on the rolls for such preceding
year and be due and collected therein.



8688.  Any interested owner shall have the right to tender to the
treasurer in payment or part payment of any installment of the
assessment or interest or penalties thereon which may be due or
payable, any bond secured thereby, the bond to be taken at par and
credit to be given for the accrued interest shown thereby computed to
the date of tender. The treasurer shall thereupon cancel the bond
and shall cause proper credit therefor to be entered on the records
of the assessment, in the office of the auditor and tax collector.



8689.  Within the Bass Lake Improvement District in Madera County, a
person who has an interest in any land in the improvement district
less than a fee interest, such as a leaseholder or subleaseholder,
may pay, and the tax collector may accept payment for the entire
assessment or any installment thereon, including the assessment on
the fee interest. When the tax collector accepts such payment on a
portion or part of a parcel, the tax collector shall record such
information as required to identify such payment, and the tax
collector may add to such assessment a fee as required to pay any
additional costs incurred for accepting such payment on a portion of
the parcel assessed. The tax collector shall deposit all such fees in
the general fund of the treasury.