37200. This part provides an alternative method for the levy,
collection and enforcement of district assessments and the provisions
of this part shall not apply to or affect any other provisions of
this division.
37202. Unless the context otherwise requires, the following terms
used in this part shall mean:
(a) "Board of supervisors" means the board of supervisors of each
county within which a district is located.
(b) "Bond" or "bonds" mean a general obligation bond or bonds.
37203. (a) On or before December 31st of any year the board may by
resolution elect to proceed under this part for the levy, collection,
and enforcement of any or all assessments, and thereafter until
termination of that election the provisions of this part shall apply
to the levy, collection, and enforcement of those assessments. The
board by resolution may at any time on or before December 31st of any
year terminate its election to proceed under this part, and
thereafter the provisions of this part shall no longer apply to the
levy, collection, and enforcement of those assessments. On or before
January 1st following the adoption of either of those resolutions, a
certified copy thereof shall be filed with the auditor, assessor, tax
collector and treasurer of each county within which a district is
located and with the State Board of Equalization. There shall also be
filed with the county assessor and the State Board of Equalization a
statement as required by Chapter 8 (commencing with Section 54900)
of Part 1 of Division 2 of Title 5 of the Government Code.
(b) Notwithstanding subdivision (a), the board may, by resolution,
elect at any time to proceed under this part only for the collection
and enforcement of delinquent assessments, including standby and
other charges, and thereafter until termination of that election this
part shall apply to the collection and enforcement of the delinquent
assessments. A certified copy of the resolution shall be filed with
the auditor, assessor, tax collector, and treasurer of each county
within which the district is located and the assessments shall
thereafter be included in all county tax statements.
37203.1. Notwithstanding the provisions of Sections 54902 and 54903
of the Government Code and Section 37203, the Yolo-Zamora Water
District may effectively proceed under this part for assessment and
taxation purposes if a certified copy of the resolution of the board
adopted pursuant to Section 37203 electing to proceed under this
part, shall be filed with the Auditor, Assessor, Tax Collector and
Treasurer of Yolo County and the State Board of Equalization on or
before April 15, 1969, and a map or plat indicating the boundaries of
the district shall be filed with the Yolo County Assessor and the
State Board of Equalization on or before April 15, 1969.
37204. The board may from time to time by resolution provide for a
district fiscal year, to commence and end at the dates specified in
said resolution.
37205. Whenever the fiscal year is changed, if necessary to provide
sufficient money to meet the obligations and expenses of the
district between the end of the previous fiscal year and the
commencement of the new fiscal year, the board may add to the
estimate to be furnished to the board of supervisors for the first
new fiscal year an amount clearly sufficient to raise money for the
purposes required or authorized by Section 37206.
37206. On or before August 1st the board of any district which has
elected pursuant to Section 37203 to proceed under this part shall
furnish to the county auditor and the board of supervisors an
estimate in writing of the amount of money needed to be raised by
assessment in the county for the payment of its proportion of the
amount required for the purposes of the district for the next fiscal
year. Except to the extent that provision has otherwise been made by
the board, as may be permitted by law, for payment of the principal
of and interest upon bonds as they become due and for payment of
other claims and expenses of the district, said estimate shall be in
an amount sufficient for payment of the county's proportion of the
principal of and interest on bonds as they become due and for payment
of other claims and expenses of the district.
37207. The board of supervisors annually at the time of levying
county taxes shall levy an ad valorem assessment upon all lands
within that portion of the district within the county sufficient to
raise the amount stated in the estimate of the district board and
shall levy an additional assessment against those lands upon which
there are unpaid charges for water and other services as provided in
Section 37212.
37207.1. (a) This section applies only to the Santa Margarita Water
District.
(b) If the board determines pursuant to Section 36424.1 to
designate areas within an improvement district for which the Santa
Margarita Water District has issued general obligation bonds, the
board shall submit to the county auditor and the board of supervisors
an estimate, in writing, of the amount of money required to be
raised by assessment for the payment of the amount allocated by the
board to each area for the payment of the principal of, and interest
on, the bonds issued for the improvement district. Upon receiving the
estimate, the board of supervisors shall levy an ad valorem
assessment upon all lands within each designated area that is
sufficient to raise the amount set forth in the estimate of the
board.
(c) The district shall reimburse the county for any additional
costs in carrying out the provisions of this section.
37208. Said ad valorem assessment shall be levied and collected at
the same time and in the same manner and by the same officers and
with the same penalties and interest as general county taxes and when
collected shall be paid to the district.
37209. The board may by resolution authorize payment to the county
of reasonable compensation, as may be provided by law or as may be
agreed upon with the county, for services rendered by the county and
the officers thereof in levying, collecting and enforcing district
assessments pursuant to this part.
37210. As used in this part, "assessment" includes "standby charges"
and other charges levied for the use of district water.
37210.1. In levying a standby charge, the board of any district
which has elected, pursuant to Section 37203, to proceed under this
part shall comply with the notice, protest, and hearing procedures in
Section 53753 of the Government Code.
37210.2. If the procedures set forth in this part as it read at the
time a standby charge was established were followed, the board may,
by resolution, continue the charge pursuant to this part in
successive years at the same rate. If new, increased, or extended
assessments are proposed, the board shall comply with the notice,
protest, and hearing procedures in Section 53753 of the Government
Code.
37211. Notwithstanding Section 37207, the board of supervisors
annually at the time of levying county taxes shall levy an ad valorem
assessment upon all lands within that portion of the district within
the county sufficient to raise the amount stated in the estimate of
the district board; provided, however, that until such time as a
district which has not theretofore delivered water for any purpose
puts into operation facilities for the delivery of water, the board
may levy a special assessment of an equal amount upon each acre of
land within the district sufficient to defray all expenses as
estimated by the board to be incurred for the general benefit of the
district during the period in which facilities for the delivery of
water primarily for agricultural purposes are being planned and
constructed. In no event shall such equal amount assessment exceed
three dollars ($3) per acre per year.
37212. In case any charges for water or other services, or either,
remain unpaid:
(a) If unpaid for 60 days or more on July 1st, the district board
may, by resolution, order the secretary to do each of the following:
(1) Prepare a list of the parcels of land upon which water and
other services, or either, requested in writing by the owner of the
property, was used, and for which the charges remain unpaid.
(2) Certify that such list is true and correct.
(3) Submit such list of unpaid charges and parcels to the county
auditor no later than five days after the estimate of the district
board was furnished pursuant to Section 37206.
Upon receipt by the county auditor of such list and a certified
copy of such resolution, the amount of the unpaid charges attributed
to each parcel mentioned in such list shall constitute a special
assessment against such parcel, and shall be a lien on that property
for such amount. Such lien attaches upon recordation in the office of
the county recorder of the county in which the property is situated
of a certified copy of such resolution of the district board
accompanied by a certified copy of such list specifically describing
the real property by a legal description or reference to an assessor'
s parcel number and specifying the amount applicable to each parcel.
The assessment shall be collected at the same time and in the same
manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties, and the same procedure and
sale in case of delinquency as provided for such taxes. All laws
applicable to the levy, collection and enforcement of municipal ad
valorem taxes shall be applicable to such assessment, except that if
any real property to which such lien would attach has been
transferred or conveyed to a bona fide purchaser for value, or if a
lien of a bona fide encumbrancer for value has been created and
attached thereon, prior to the date on which the first installment of
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the delinquent and unpaid charges, as certified,
relating to such property shall be transferred to the unsecured roll
for collection.
The county shall deduct from the charges collected an amount
sufficient to compensate the county for costs incurred in collecting
such delinquent and unpaid charges. The amount of such compensation
shall be fixed by agreement between the board of supervisors and the
district's board of directors.
(b) The amount of the unpaid charges may, in the discretion of the
district, be secured at any time by filing for record in the office
of the county recorder of any county, a certificate specifying the
amount of such charges and the name and address of the person liable
therefor.
From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him. The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.
37213. A district which has elected pursuant to Section 37203 to
proceed under this part shall notify the holder of title to land
whenever delinquent and unpaid charges for water and other services
or either which could become a lien on such property pursuant to
Section 37212 remain delinquent and unpaid for 60 days.
37214. Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.
37200. This part provides an alternative method for the levy,
collection and enforcement of district assessments and the provisions
of this part shall not apply to or affect any other provisions of
this division.
37202. Unless the context otherwise requires, the following terms
used in this part shall mean:
(a) "Board of supervisors" means the board of supervisors of each
county within which a district is located.
(b) "Bond" or "bonds" mean a general obligation bond or bonds.
37203. (a) On or before December 31st of any year the board may by
resolution elect to proceed under this part for the levy, collection,
and enforcement of any or all assessments, and thereafter until
termination of that election the provisions of this part shall apply
to the levy, collection, and enforcement of those assessments. The
board by resolution may at any time on or before December 31st of any
year terminate its election to proceed under this part, and
thereafter the provisions of this part shall no longer apply to the
levy, collection, and enforcement of those assessments. On or before
January 1st following the adoption of either of those resolutions, a
certified copy thereof shall be filed with the auditor, assessor, tax
collector and treasurer of each county within which a district is
located and with the State Board of Equalization. There shall also be
filed with the county assessor and the State Board of Equalization a
statement as required by Chapter 8 (commencing with Section 54900)
of Part 1 of Division 2 of Title 5 of the Government Code.
(b) Notwithstanding subdivision (a), the board may, by resolution,
elect at any time to proceed under this part only for the collection
and enforcement of delinquent assessments, including standby and
other charges, and thereafter until termination of that election this
part shall apply to the collection and enforcement of the delinquent
assessments. A certified copy of the resolution shall be filed with
the auditor, assessor, tax collector, and treasurer of each county
within which the district is located and the assessments shall
thereafter be included in all county tax statements.
37203.1. Notwithstanding the provisions of Sections 54902 and 54903
of the Government Code and Section 37203, the Yolo-Zamora Water
District may effectively proceed under this part for assessment and
taxation purposes if a certified copy of the resolution of the board
adopted pursuant to Section 37203 electing to proceed under this
part, shall be filed with the Auditor, Assessor, Tax Collector and
Treasurer of Yolo County and the State Board of Equalization on or
before April 15, 1969, and a map or plat indicating the boundaries of
the district shall be filed with the Yolo County Assessor and the
State Board of Equalization on or before April 15, 1969.
37204. The board may from time to time by resolution provide for a
district fiscal year, to commence and end at the dates specified in
said resolution.
37205. Whenever the fiscal year is changed, if necessary to provide
sufficient money to meet the obligations and expenses of the
district between the end of the previous fiscal year and the
commencement of the new fiscal year, the board may add to the
estimate to be furnished to the board of supervisors for the first
new fiscal year an amount clearly sufficient to raise money for the
purposes required or authorized by Section 37206.
37206. On or before August 1st the board of any district which has
elected pursuant to Section 37203 to proceed under this part shall
furnish to the county auditor and the board of supervisors an
estimate in writing of the amount of money needed to be raised by
assessment in the county for the payment of its proportion of the
amount required for the purposes of the district for the next fiscal
year. Except to the extent that provision has otherwise been made by
the board, as may be permitted by law, for payment of the principal
of and interest upon bonds as they become due and for payment of
other claims and expenses of the district, said estimate shall be in
an amount sufficient for payment of the county's proportion of the
principal of and interest on bonds as they become due and for payment
of other claims and expenses of the district.
37207. The board of supervisors annually at the time of levying
county taxes shall levy an ad valorem assessment upon all lands
within that portion of the district within the county sufficient to
raise the amount stated in the estimate of the district board and
shall levy an additional assessment against those lands upon which
there are unpaid charges for water and other services as provided in
Section 37212.
37207.1. (a) This section applies only to the Santa Margarita Water
District.
(b) If the board determines pursuant to Section 36424.1 to
designate areas within an improvement district for which the Santa
Margarita Water District has issued general obligation bonds, the
board shall submit to the county auditor and the board of supervisors
an estimate, in writing, of the amount of money required to be
raised by assessment for the payment of the amount allocated by the
board to each area for the payment of the principal of, and interest
on, the bonds issued for the improvement district. Upon receiving the
estimate, the board of supervisors shall levy an ad valorem
assessment upon all lands within each designated area that is
sufficient to raise the amount set forth in the estimate of the
board.
(c) The district shall reimburse the county for any additional
costs in carrying out the provisions of this section.
37208. Said ad valorem assessment shall be levied and collected at
the same time and in the same manner and by the same officers and
with the same penalties and interest as general county taxes and when
collected shall be paid to the district.
37209. The board may by resolution authorize payment to the county
of reasonable compensation, as may be provided by law or as may be
agreed upon with the county, for services rendered by the county and
the officers thereof in levying, collecting and enforcing district
assessments pursuant to this part.
37210. As used in this part, "assessment" includes "standby charges"
and other charges levied for the use of district water.
37210.1. In levying a standby charge, the board of any district
which has elected, pursuant to Section 37203, to proceed under this
part shall comply with the notice, protest, and hearing procedures in
Section 53753 of the Government Code.
37210.2. If the procedures set forth in this part as it read at the
time a standby charge was established were followed, the board may,
by resolution, continue the charge pursuant to this part in
successive years at the same rate. If new, increased, or extended
assessments are proposed, the board shall comply with the notice,
protest, and hearing procedures in Section 53753 of the Government
Code.
37211. Notwithstanding Section 37207, the board of supervisors
annually at the time of levying county taxes shall levy an ad valorem
assessment upon all lands within that portion of the district within
the county sufficient to raise the amount stated in the estimate of
the district board; provided, however, that until such time as a
district which has not theretofore delivered water for any purpose
puts into operation facilities for the delivery of water, the board
may levy a special assessment of an equal amount upon each acre of
land within the district sufficient to defray all expenses as
estimated by the board to be incurred for the general benefit of the
district during the period in which facilities for the delivery of
water primarily for agricultural purposes are being planned and
constructed. In no event shall such equal amount assessment exceed
three dollars ($3) per acre per year.
37212. In case any charges for water or other services, or either,
remain unpaid:
(a) If unpaid for 60 days or more on July 1st, the district board
may, by resolution, order the secretary to do each of the following:
(1) Prepare a list of the parcels of land upon which water and
other services, or either, requested in writing by the owner of the
property, was used, and for which the charges remain unpaid.
(2) Certify that such list is true and correct.
(3) Submit such list of unpaid charges and parcels to the county
auditor no later than five days after the estimate of the district
board was furnished pursuant to Section 37206.
Upon receipt by the county auditor of such list and a certified
copy of such resolution, the amount of the unpaid charges attributed
to each parcel mentioned in such list shall constitute a special
assessment against such parcel, and shall be a lien on that property
for such amount. Such lien attaches upon recordation in the office of
the county recorder of the county in which the property is situated
of a certified copy of such resolution of the district board
accompanied by a certified copy of such list specifically describing
the real property by a legal description or reference to an assessor'
s parcel number and specifying the amount applicable to each parcel.
The assessment shall be collected at the same time and in the same
manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties, and the same procedure and
sale in case of delinquency as provided for such taxes. All laws
applicable to the levy, collection and enforcement of municipal ad
valorem taxes shall be applicable to such assessment, except that if
any real property to which such lien would attach has been
transferred or conveyed to a bona fide purchaser for value, or if a
lien of a bona fide encumbrancer for value has been created and
attached thereon, prior to the date on which the first installment of
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the delinquent and unpaid charges, as certified,
relating to such property shall be transferred to the unsecured roll
for collection.
The county shall deduct from the charges collected an amount
sufficient to compensate the county for costs incurred in collecting
such delinquent and unpaid charges. The amount of such compensation
shall be fixed by agreement between the board of supervisors and the
district's board of directors.
(b) The amount of the unpaid charges may, in the discretion of the
district, be secured at any time by filing for record in the office
of the county recorder of any county, a certificate specifying the
amount of such charges and the name and address of the person liable
therefor.
From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him. The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.
37213. A district which has elected pursuant to Section 37203 to
proceed under this part shall notify the holder of title to land
whenever delinquent and unpaid charges for water and other services
or either which could become a lien on such property pursuant to
Section 37212 remain delinquent and unpaid for 60 days.
37214. Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.
37200. This part provides an alternative method for the levy,
collection and enforcement of district assessments and the provisions
of this part shall not apply to or affect any other provisions of
this division.
37202. Unless the context otherwise requires, the following terms
used in this part shall mean:
(a) "Board of supervisors" means the board of supervisors of each
county within which a district is located.
(b) "Bond" or "bonds" mean a general obligation bond or bonds.
37203. (a) On or before December 31st of any year the board may by
resolution elect to proceed under this part for the levy, collection,
and enforcement of any or all assessments, and thereafter until
termination of that election the provisions of this part shall apply
to the levy, collection, and enforcement of those assessments. The
board by resolution may at any time on or before December 31st of any
year terminate its election to proceed under this part, and
thereafter the provisions of this part shall no longer apply to the
levy, collection, and enforcement of those assessments. On or before
January 1st following the adoption of either of those resolutions, a
certified copy thereof shall be filed with the auditor, assessor, tax
collector and treasurer of each county within which a district is
located and with the State Board of Equalization. There shall also be
filed with the county assessor and the State Board of Equalization a
statement as required by Chapter 8 (commencing with Section 54900)
of Part 1 of Division 2 of Title 5 of the Government Code.
(b) Notwithstanding subdivision (a), the board may, by resolution,
elect at any time to proceed under this part only for the collection
and enforcement of delinquent assessments, including standby and
other charges, and thereafter until termination of that election this
part shall apply to the collection and enforcement of the delinquent
assessments. A certified copy of the resolution shall be filed with
the auditor, assessor, tax collector, and treasurer of each county
within which the district is located and the assessments shall
thereafter be included in all county tax statements.
37203.1. Notwithstanding the provisions of Sections 54902 and 54903
of the Government Code and Section 37203, the Yolo-Zamora Water
District may effectively proceed under this part for assessment and
taxation purposes if a certified copy of the resolution of the board
adopted pursuant to Section 37203 electing to proceed under this
part, shall be filed with the Auditor, Assessor, Tax Collector and
Treasurer of Yolo County and the State Board of Equalization on or
before April 15, 1969, and a map or plat indicating the boundaries of
the district shall be filed with the Yolo County Assessor and the
State Board of Equalization on or before April 15, 1969.
37204. The board may from time to time by resolution provide for a
district fiscal year, to commence and end at the dates specified in
said resolution.
37205. Whenever the fiscal year is changed, if necessary to provide
sufficient money to meet the obligations and expenses of the
district between the end of the previous fiscal year and the
commencement of the new fiscal year, the board may add to the
estimate to be furnished to the board of supervisors for the first
new fiscal year an amount clearly sufficient to raise money for the
purposes required or authorized by Section 37206.
37206. On or before August 1st the board of any district which has
elected pursuant to Section 37203 to proceed under this part shall
furnish to the county auditor and the board of supervisors an
estimate in writing of the amount of money needed to be raised by
assessment in the county for the payment of its proportion of the
amount required for the purposes of the district for the next fiscal
year. Except to the extent that provision has otherwise been made by
the board, as may be permitted by law, for payment of the principal
of and interest upon bonds as they become due and for payment of
other claims and expenses of the district, said estimate shall be in
an amount sufficient for payment of the county's proportion of the
principal of and interest on bonds as they become due and for payment
of other claims and expenses of the district.
37207. The board of supervisors annually at the time of levying
county taxes shall levy an ad valorem assessment upon all lands
within that portion of the district within the county sufficient to
raise the amount stated in the estimate of the district board and
shall levy an additional assessment against those lands upon which
there are unpaid charges for water and other services as provided in
Section 37212.
37207.1. (a) This section applies only to the Santa Margarita Water
District.
(b) If the board determines pursuant to Section 36424.1 to
designate areas within an improvement district for which the Santa
Margarita Water District has issued general obligation bonds, the
board shall submit to the county auditor and the board of supervisors
an estimate, in writing, of the amount of money required to be
raised by assessment for the payment of the amount allocated by the
board to each area for the payment of the principal of, and interest
on, the bonds issued for the improvement district. Upon receiving the
estimate, the board of supervisors shall levy an ad valorem
assessment upon all lands within each designated area that is
sufficient to raise the amount set forth in the estimate of the
board.
(c) The district shall reimburse the county for any additional
costs in carrying out the provisions of this section.
37208. Said ad valorem assessment shall be levied and collected at
the same time and in the same manner and by the same officers and
with the same penalties and interest as general county taxes and when
collected shall be paid to the district.
37209. The board may by resolution authorize payment to the county
of reasonable compensation, as may be provided by law or as may be
agreed upon with the county, for services rendered by the county and
the officers thereof in levying, collecting and enforcing district
assessments pursuant to this part.
37210. As used in this part, "assessment" includes "standby charges"
and other charges levied for the use of district water.
37210.1. In levying a standby charge, the board of any district
which has elected, pursuant to Section 37203, to proceed under this
part shall comply with the notice, protest, and hearing procedures in
Section 53753 of the Government Code.
37210.2. If the procedures set forth in this part as it read at the
time a standby charge was established were followed, the board may,
by resolution, continue the charge pursuant to this part in
successive years at the same rate. If new, increased, or extended
assessments are proposed, the board shall comply with the notice,
protest, and hearing procedures in Section 53753 of the Government
Code.
37211. Notwithstanding Section 37207, the board of supervisors
annually at the time of levying county taxes shall levy an ad valorem
assessment upon all lands within that portion of the district within
the county sufficient to raise the amount stated in the estimate of
the district board; provided, however, that until such time as a
district which has not theretofore delivered water for any purpose
puts into operation facilities for the delivery of water, the board
may levy a special assessment of an equal amount upon each acre of
land within the district sufficient to defray all expenses as
estimated by the board to be incurred for the general benefit of the
district during the period in which facilities for the delivery of
water primarily for agricultural purposes are being planned and
constructed. In no event shall such equal amount assessment exceed
three dollars ($3) per acre per year.
37212. In case any charges for water or other services, or either,
remain unpaid:
(a) If unpaid for 60 days or more on July 1st, the district board
may, by resolution, order the secretary to do each of the following:
(1) Prepare a list of the parcels of land upon which water and
other services, or either, requested in writing by the owner of the
property, was used, and for which the charges remain unpaid.
(2) Certify that such list is true and correct.
(3) Submit such list of unpaid charges and parcels to the county
auditor no later than five days after the estimate of the district
board was furnished pursuant to Section 37206.
Upon receipt by the county auditor of such list and a certified
copy of such resolution, the amount of the unpaid charges attributed
to each parcel mentioned in such list shall constitute a special
assessment against such parcel, and shall be a lien on that property
for such amount. Such lien attaches upon recordation in the office of
the county recorder of the county in which the property is situated
of a certified copy of such resolution of the district board
accompanied by a certified copy of such list specifically describing
the real property by a legal description or reference to an assessor'
s parcel number and specifying the amount applicable to each parcel.
The assessment shall be collected at the same time and in the same
manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties, and the same procedure and
sale in case of delinquency as provided for such taxes. All laws
applicable to the levy, collection and enforcement of municipal ad
valorem taxes shall be applicable to such assessment, except that if
any real property to which such lien would attach has been
transferred or conveyed to a bona fide purchaser for value, or if a
lien of a bona fide encumbrancer for value has been created and
attached thereon, prior to the date on which the first installment of
such taxes would become delinquent, then the lien which would
otherwise be imposed by this section shall not attach to such real
property and the delinquent and unpaid charges, as certified,
relating to such property shall be transferred to the unsecured roll
for collection.
The county shall deduct from the charges collected an amount
sufficient to compensate the county for costs incurred in collecting
such delinquent and unpaid charges. The amount of such compensation
shall be fixed by agreement between the board of supervisors and the
district's board of directors.
(b) The amount of the unpaid charges may, in the discretion of the
district, be secured at any time by filing for record in the office
of the county recorder of any county, a certificate specifying the
amount of such charges and the name and address of the person liable
therefor.
From the time of recordation of the certificate, the amount
required to be paid together with interest and penalty constitutes a
lien upon all real property in the county owned by the person or
afterwards, and before the lien expires, acquired by him. The lien
has the force, priority, and effect of a judgment lien and shall
continue for 10 years from the date of the filing of the certificate
unless sooner released or otherwise discharged. The lien may, within
10 years from the filing of the certificate or within 10 years from
the date of the last extension of the lien in the manner herein
provided, be extended by filing for record a new certificate in the
office of the county recorder of any county and from the time of such
filing the lien shall be extended to the real property in such
county for 10 years unless sooner released or otherwise discharged.
37213. A district which has elected pursuant to Section 37203 to
proceed under this part shall notify the holder of title to land
whenever delinquent and unpaid charges for water and other services
or either which could become a lien on such property pursuant to
Section 37212 remain delinquent and unpaid for 60 days.
37214. Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.
