33840. Immediately after the levy, but in all cases before July
15th, a certified copy of the diagram and assessment shall be filed
with the county auditor. The county auditor shall enter the amounts
of the respective assessments on the county tax roll opposite the
respective parcels of property. Immediately upon such recording, each
of such assessments shall be a lien upon the property against which
it is made and shall only be discharged by payment of the assessment
and, if applicable, penalties, costs, or other charges resulting from
delinquency in the payment of the assessment.
33840.5. A city or county which levies assessments pursuant to this
chapter shall pay to the county tax collector all such assessments
levied on real property containing one or more dwelling units
occupied by persons and families of low or moderate income; provided,
that where such real property contains uses other than residential
dwelling units occupied by persons and families of low or moderate
income only that portion of the assessment attributable to the
portion of the property occupied by persons and families of low or
moderate income shall be paid by the city or county. The city or
county shall establish a reasonable method for determining such
apportionments.
33840.7. (a) Each city or county which makes a finding that the
assessment area includes property containing residential dwelling
units shall establish procedures to enable persons and families of
low or moderate income who occupy dwelling units within the
assessment area, or owners of such dwelling units as provided in
subdivision (b), to apply to the city or county to have the
assessment paid. Such procedures may include (1) reasonable time
deadlines for application, which, if not met by the applicant, will
extinguish the obligation of the city or county to pay the assessment
for that year and (2) a requirement that the applicant, not more
than once each year, provide information which will enable the city
or county to determine the dwelling unit in which the applicant
resides and whether the applicant is a person or family of low or
moderate income.
(b) As to properties or portions of properties in which the
occupancy of dwelling units is restricted by a written agreement or
by operation of law to persons and families of low or moderate
income, the owner of the property may apply to the city or county to
have the assessment paid on all such dwelling units and as to those
properties or portions of properties the use of which the city or
county knows is restricted by a written agreement or by operation of
law to persons and families of low or moderate income, the city or
county shall pay the assessment without requiring any application to
be submitted. The city or county may require the owners of such
properties to provide a copy of the subject written agreement, if
any, and to provide other information annually which will enable the
city or county to determine the number of dwelling units actually
occupied by persons or families of low or moderate income.
(c) Except as to dwelling units in which the occupancy is
restricted by law to persons and families of low or moderate income,
the information required of applicants may include copies of federal
and state income tax returns of the subject low or moderate income
residents.
(d) The procedures established by a city or county pursuant to
this section shall provide for annual reviews as to whether real
property within the assessment area containing residential dwelling
units is occupied by persons and families of low or moderate income.
The procedures shall additionally provide for notice to occupants and
owners of property within the special assessment area of the maximum
annual income by family size which may be received by persons and
families of low or moderate income; the notices shall be mailed to
such occupants and owners not less than 30 days prior to the final
date for receiving applications for payment of the assessment
pursuant to Section 33840.5.
33841. The lien of an assessment levied pursuant to this chapter
shall be subordinate to all fixed special assessment liens previously
imposed upon the same property but it shall have priority over all
fixed special assessment liens which may thereafter be created
against the property.
33842. Assessments levied under this chapter shall be subject to
all the provisions of Division 1 (commencing with Section 101) of the
Revenue and Taxation Code applicable to the collection, penalties,
costs, or other charges resulting from delinquency, redemption, and
sale for nonpayment of taxes on the county tax roll.
33843. The special assessments provided for in the resolution
adopted pursuant to Section 33836 shall be deemed to have been levied
in each succeeding year until the assessment is revised pursuant to
Section 33838 or rescinded and the county auditor is given notice
thereof.
33844. All the proceeds of the assessment shall be placed in a
separate fund of the legislative body and shall be transferred to the
agency only for the payment of indebtedness.
33845. Upon receipt of any proceeds from the legislative body
pursuant to Section 33844, the agency shall either immediately use
such proceeds for the payment of indebtedness or it shall place such
proceeds in a separate fund and shall thereafter only be removed and
expended for the purpose of making such payments.
33840. Immediately after the levy, but in all cases before July
15th, a certified copy of the diagram and assessment shall be filed
with the county auditor. The county auditor shall enter the amounts
of the respective assessments on the county tax roll opposite the
respective parcels of property. Immediately upon such recording, each
of such assessments shall be a lien upon the property against which
it is made and shall only be discharged by payment of the assessment
and, if applicable, penalties, costs, or other charges resulting from
delinquency in the payment of the assessment.
33840.5. A city or county which levies assessments pursuant to this
chapter shall pay to the county tax collector all such assessments
levied on real property containing one or more dwelling units
occupied by persons and families of low or moderate income; provided,
that where such real property contains uses other than residential
dwelling units occupied by persons and families of low or moderate
income only that portion of the assessment attributable to the
portion of the property occupied by persons and families of low or
moderate income shall be paid by the city or county. The city or
county shall establish a reasonable method for determining such
apportionments.
33840.7. (a) Each city or county which makes a finding that the
assessment area includes property containing residential dwelling
units shall establish procedures to enable persons and families of
low or moderate income who occupy dwelling units within the
assessment area, or owners of such dwelling units as provided in
subdivision (b), to apply to the city or county to have the
assessment paid. Such procedures may include (1) reasonable time
deadlines for application, which, if not met by the applicant, will
extinguish the obligation of the city or county to pay the assessment
for that year and (2) a requirement that the applicant, not more
than once each year, provide information which will enable the city
or county to determine the dwelling unit in which the applicant
resides and whether the applicant is a person or family of low or
moderate income.
(b) As to properties or portions of properties in which the
occupancy of dwelling units is restricted by a written agreement or
by operation of law to persons and families of low or moderate
income, the owner of the property may apply to the city or county to
have the assessment paid on all such dwelling units and as to those
properties or portions of properties the use of which the city or
county knows is restricted by a written agreement or by operation of
law to persons and families of low or moderate income, the city or
county shall pay the assessment without requiring any application to
be submitted. The city or county may require the owners of such
properties to provide a copy of the subject written agreement, if
any, and to provide other information annually which will enable the
city or county to determine the number of dwelling units actually
occupied by persons or families of low or moderate income.
(c) Except as to dwelling units in which the occupancy is
restricted by law to persons and families of low or moderate income,
the information required of applicants may include copies of federal
and state income tax returns of the subject low or moderate income
residents.
(d) The procedures established by a city or county pursuant to
this section shall provide for annual reviews as to whether real
property within the assessment area containing residential dwelling
units is occupied by persons and families of low or moderate income.
The procedures shall additionally provide for notice to occupants and
owners of property within the special assessment area of the maximum
annual income by family size which may be received by persons and
families of low or moderate income; the notices shall be mailed to
such occupants and owners not less than 30 days prior to the final
date for receiving applications for payment of the assessment
pursuant to Section 33840.5.
33841. The lien of an assessment levied pursuant to this chapter
shall be subordinate to all fixed special assessment liens previously
imposed upon the same property but it shall have priority over all
fixed special assessment liens which may thereafter be created
against the property.
33842. Assessments levied under this chapter shall be subject to
all the provisions of Division 1 (commencing with Section 101) of the
Revenue and Taxation Code applicable to the collection, penalties,
costs, or other charges resulting from delinquency, redemption, and
sale for nonpayment of taxes on the county tax roll.
33843. The special assessments provided for in the resolution
adopted pursuant to Section 33836 shall be deemed to have been levied
in each succeeding year until the assessment is revised pursuant to
Section 33838 or rescinded and the county auditor is given notice
thereof.
33844. All the proceeds of the assessment shall be placed in a
separate fund of the legislative body and shall be transferred to the
agency only for the payment of indebtedness.
33845. Upon receipt of any proceeds from the legislative body
pursuant to Section 33844, the agency shall either immediately use
such proceeds for the payment of indebtedness or it shall place such
proceeds in a separate fund and shall thereafter only be removed and
expended for the purpose of making such payments.
33840. Immediately after the levy, but in all cases before July
15th, a certified copy of the diagram and assessment shall be filed
with the county auditor. The county auditor shall enter the amounts
of the respective assessments on the county tax roll opposite the
respective parcels of property. Immediately upon such recording, each
of such assessments shall be a lien upon the property against which
it is made and shall only be discharged by payment of the assessment
and, if applicable, penalties, costs, or other charges resulting from
delinquency in the payment of the assessment.
33840.5. A city or county which levies assessments pursuant to this
chapter shall pay to the county tax collector all such assessments
levied on real property containing one or more dwelling units
occupied by persons and families of low or moderate income; provided,
that where such real property contains uses other than residential
dwelling units occupied by persons and families of low or moderate
income only that portion of the assessment attributable to the
portion of the property occupied by persons and families of low or
moderate income shall be paid by the city or county. The city or
county shall establish a reasonable method for determining such
apportionments.
33840.7. (a) Each city or county which makes a finding that the
assessment area includes property containing residential dwelling
units shall establish procedures to enable persons and families of
low or moderate income who occupy dwelling units within the
assessment area, or owners of such dwelling units as provided in
subdivision (b), to apply to the city or county to have the
assessment paid. Such procedures may include (1) reasonable time
deadlines for application, which, if not met by the applicant, will
extinguish the obligation of the city or county to pay the assessment
for that year and (2) a requirement that the applicant, not more
than once each year, provide information which will enable the city
or county to determine the dwelling unit in which the applicant
resides and whether the applicant is a person or family of low or
moderate income.
(b) As to properties or portions of properties in which the
occupancy of dwelling units is restricted by a written agreement or
by operation of law to persons and families of low or moderate
income, the owner of the property may apply to the city or county to
have the assessment paid on all such dwelling units and as to those
properties or portions of properties the use of which the city or
county knows is restricted by a written agreement or by operation of
law to persons and families of low or moderate income, the city or
county shall pay the assessment without requiring any application to
be submitted. The city or county may require the owners of such
properties to provide a copy of the subject written agreement, if
any, and to provide other information annually which will enable the
city or county to determine the number of dwelling units actually
occupied by persons or families of low or moderate income.
(c) Except as to dwelling units in which the occupancy is
restricted by law to persons and families of low or moderate income,
the information required of applicants may include copies of federal
and state income tax returns of the subject low or moderate income
residents.
(d) The procedures established by a city or county pursuant to
this section shall provide for annual reviews as to whether real
property within the assessment area containing residential dwelling
units is occupied by persons and families of low or moderate income.
The procedures shall additionally provide for notice to occupants and
owners of property within the special assessment area of the maximum
annual income by family size which may be received by persons and
families of low or moderate income; the notices shall be mailed to
such occupants and owners not less than 30 days prior to the final
date for receiving applications for payment of the assessment
pursuant to Section 33840.5.
33841. The lien of an assessment levied pursuant to this chapter
shall be subordinate to all fixed special assessment liens previously
imposed upon the same property but it shall have priority over all
fixed special assessment liens which may thereafter be created
against the property.
33842. Assessments levied under this chapter shall be subject to
all the provisions of Division 1 (commencing with Section 101) of the
Revenue and Taxation Code applicable to the collection, penalties,
costs, or other charges resulting from delinquency, redemption, and
sale for nonpayment of taxes on the county tax roll.
33843. The special assessments provided for in the resolution
adopted pursuant to Section 33836 shall be deemed to have been levied
in each succeeding year until the assessment is revised pursuant to
Section 33838 or rescinded and the county auditor is given notice
thereof.
33844. All the proceeds of the assessment shall be placed in a
separate fund of the legislative body and shall be transferred to the
agency only for the payment of indebtedness.
33845. Upon receipt of any proceeds from the legislative body
pursuant to Section 33844, the agency shall either immediately use
such proceeds for the payment of indebtedness or it shall place such
proceeds in a separate fund and shall thereafter only be removed and
expended for the purpose of making such payments.
