10400. The validity of an assessment or supplementary assessment
levied under this division shall not be contested in any action or
proceeding unless the action or proceeding is commenced within 30
days after the assessment is levied. Any appeal from a final judgment
in such an action or proceeding shall be perfected within 30 days
after the entry of judgment.
10401. Upon the passage of the resolutions provided for in Section
10312, the clerk of the legislative body shall, if bonds are to be
issued, transmit to the superintendent of streets, or if no bonds are
to be issued, to the city tax collector the diagram and assessments
adopted pursuant to Section 10312. If other than a municipal
corporation is conducting the proceeding, the diagram and assessment
shall be transmitted to and recorded by the corresponding officer of
the entity conducting the proceeding, which officer shall be the
county surveyor if a county is conducting the proceeding, and that
officer shall perform the duties provided in this division for the
tax collector. If neither a municipal corporation nor a county is
conducting the proceeding, a certified copy of the diagram and
assessment shall be recorded with the county surveyor if all or any
part of the improvement district is in unincorporated territory, and
with the superintendent of streets or tax collector of the city if
all or any part of the improvement district is an incorporated
territory.
10402. The tax collector shall record the diagram and assessment
received pursuant to Section 10401 in a substantial book to be kept
for that purpose in his office. Upon the date of recordation with the
tax collector or, if a certified copy is recorded with the county
surveyor or the superintendent of streets of the city, or both, as
provided in Section 10401, then upon the date of recordation, the
assessment becomes due and payable, except that the legislative body
may provide in the resolution adopted pursuant to Section 10312 that
all or any portion of the assessment becomes due and payable on the
date of the bonds which represent the assessments or portion thereof.
10402.5. Upon the passage of the resolution provided for in
subdivision (a) of Section 10312, the city clerk shall record a
notice of assessment, as provided for in Section 3114, modified to
reflect any annual assessment for administrative cost, whereupon the
assessment shall attach as a lien upon the property assessed, as
provided in Section 3115, except that the annual assessment for
administrative cost shall become a lien at the same time as the
property tax becomes a lien each year.
10403. All assessments not paid within 30 days after they become
due, except all unpaid assessments for which bonds are to be issued,
shall become delinquent and the recording officer shall add to each
delinquent assessment 5 percent of the amount thereof. Assessments
may be paid in whole or in part during the 30-day period after the
same become due and payable.
10404. (a) Notice of recordation of assessment shall be given as
provided in this section.
(b) Upon recording of the assessment, the collection officer shall
mail, as provided in subdivision (a) of Section 5070, a statement
containing all of the following:
(1) A designation by street number, or some other description, of
the property assessed sufficient to enable the owner to identify it.
(2) The amount of the assessment.
(3) The date of the recordation of the assessment.
(4) The time and place of payment of the assessment and the effect
of failure to pay within such time.
(5) If bonds are to be issued, a statement of that fact
designating the act pursuant to which such bonds are to be issued.
(c) The failure of the collection officer to mail the notice to
any property owner or the failure of any property owner to receive
the notice shall not affect the validity of any proceedings taken
under this division.
(d) The collection officer also shall give notice by publication
pursuant to Section 6066 of the Government Code, which notice shall
state all of the following:
(1) That the assessment has been recorded as provided in Section
10402, and that all sums assessed therein are due and payable
immediately.
(2) That the payment of such sums is to be made to the collection
officer within 30 days after the date of recording the assessment,
which date shall be stated in the notice.
(3) If bonds are not to be issued, that all assessments will
become delinquent if not paid before the expiration of that 30 days
and the effect of the failure to pay the assessments within the
30-day period.
(4) If bonds are to be issued, the effect of the failure to pay
the assessments within the 30-day period.
10405. The tax collector shall fix a time and place for the sale of
various parcels of land upon which the assessments are unpaid, which
date shall be not less than 60 days nor more than six months after
the date of the recordation of the diagram and assessment.
10406. When the resolution of intention does not provide for the
issuance of bonds, the tax collector of the entity conducting the
proceedings shall give the notice of recording the assessment and
collect and receive the assessments, and proceedings shall be had as
provided in this chapter.
10407. Within 30 days after the date of the delinquency, the tax
collector shall begin the publication of a notice of sale of the
property upon which the assessments have not been paid. The
publication shall be made in the city pursuant to Section 6066 of the
Government Code.
10408. The notice of sale published pursuant to Section 10407 need
not set out the description of the various parcels of land at length,
but shall describe the parcels by their respective number as they
appear upon the assessment and diagram. The notice shall refer to the
assessment and diagram. Opposite the description or designation of
each parcel of land shall be set out the name of the owner as it
appears on the last equalized assessment roll for city taxes or as
known to the tax collector, the amount assessed against the parcel,
the penalty for delinquency, a fee which is required to reimburse the
municipality for the estimated reasonable cost of providing notice
pursuant to Section 10408.5, and the costs of sale chargeable to the
parcel.
10408.5. (a) Not less than 45 days nor more than 60 days prior to
the date of sale, the tax collector shall send notice by registered
mail to the last known mailing address, if available, of parties of
interest, as defined in Section 6505.4. The content of the notice
shall include the date, time, and place of the proposed sale, and the
amount required to redeem prior to the time of the sale.
(b) The tax collector shall make a reasonable effort to obtain the
name and last known mailing address of parties of interest.
(c) The validity of any sale under this chapter is not affected if
the tax collector's reasonable effort fails to disclose the name and
last known mailing address of parties of interest or if a party of
interest does not receive the mailed notice.
10409. At least 15 days prior to the date of the sale, the tax
collector shall mail, postage prepaid, notices of sale to the owners
of all property upon which the assessments have not been paid, as
they appear on the last equalized assessment roll for city taxes or
as known to the tax collector. The various parcels shall be
designated by their legal description or by street number in addition
to their respective numbers as they appear upon the assessment and
diagram. Opposite the description and designation of each parcel in
the notice shall be set out the amount assessed against the property,
the penalty for delinquency, a fee which is required to reimburse
the municipality for the estimated reasonable cost of providing
notice pursuant to Section 10408.5, and the portion of the costs of
the sale chargeable to the parcel.
10410. Upon the completion of the publishing and mailing of the
notices of sale, the tax collector shall file with the legislative
body an affidavit setting forth the time and manner of the compliance
with the requirements for publishing and mailing the notices.
10411. At any time after delinquency and prior to the sale of any
parcels of land assessed and delinquent, any person may pay the
assessment, and penalties and costs due on the property, including
the cost of advertising if the payment is made after the first
publication of the notice of sale.
10412. At the time and place fixed in the notice, the tax collector
shall proceed with the sale of the property advertised, commencing
at the head of the list and continuing in numerical order of lots or
parcels of land until all are sold. He may postpone or continue the
sale from day to day until the sale is completed.
10413. The tax collector shall sell separately each parcel of land
in the published notice on which the assessment remains unpaid, or so
much of it as is necessary to realize the amount assessed against
the parcel and penalties and costs, and fifty cents ($0.50) for a
certificate of sale. If there is no other purchaser for any lot or
parcel of land so offered for sale, it shall be struck off to the
city as purchaser.
10414. For each sale the tax collector shall issue an original and
duplicate certificate of sale, referring to the proceedings,
describing the parcel sold, and giving the name of the purchaser and
the amount for which the parcel was sold. He shall deliver the
original certificate to the purchaser and keep the duplicate on file
in his office, in the form of a stub, in the certificate book.
10415. At any time before the expiration of one year from the date
of the sale, any property sold pursuant to this chapter may be
redeemed by payment to the tax collector of the amount for which it
was sold and an additional penalty at the rate of 1 percent of the
amount a month until paid.
10416. The tax collector shall pay the redemption money to the
person holding the original certificate of sale and shall require
that the person to whom the redemption money is paid surrender the
certificate and give a receipt for the money so paid. Upon redemption
of any parcel of land the tax collector shall enter the fact and
date of redemption upon the duplicate certificate of sale for that
parcel of land.
10417. If property sold pursuant to this chapter is not redeemed
within one year, and if the purchaser or his assignee has complied
with the provisions of this chapter, the tax collector shall execute
to the person named in the original certificate, or to his assignee
on his application, a deed of the property described in the
certificate. The deed shall refer in general terms to the proceedings
under which it is issued and contain a description of the property,
any assignment thereof, and the fact that no person has redeemed the
property. The tax collector shall receive from the applicant one
dollar ($1) for making the deed, unless the city is the purchaser, in
which case no charge shall be made.
10418. At least 30 days before he applies for a deed, the purchaser
or his assignee shall serve upon the owner of the property, and upon
the occupant of such property if it is occupied, a written notice
setting forth:
(a) A description of the property.
(b) That the property has been sold for a delinquent assessment
(specifying the improvement for which the assessment was made).
(c) The amount for which the property was sold.
(d) The amount necessary to redeem at the time of giving notice.
(e) The time when the purchaser or assignee will apply to the tax
collector for a deed.
If the owner cannot be found, after due diligence, the notice
shall be posted in a conspicuous place upon the property, at least 30
days before the time stated therein as the time at which the
application for a deed will be made.
10419. The person applying for a deed shall file with the tax
collector an affidavit or affidavits showing that notice of such
application has been given as required in this chapter, and if the
notice was not served on the owner of the property personally that
due diligence was used to find the owner. The affidavit or affidavits
shall be filed by the tax collector in his office.
10420. If redemption of the property is made after such affidavits
are filed, and more than 11 months from the date of sale, the person
making the redemption shall pay, in addition to the other amounts
required, three dollars ($3) for the service of notice and the making
of the affidavits, which amount shall be paid over to the purchaser
or his assignee in the same manner as other sums paid for redemption.
10421. No deed for any property sold for delinquent assessment
shall be made until the purchaser or his assignee has complied with
all the provisions of Sections 10417 to 10420, inclusive, and has
filed the proper affidavits with the tax collector.
10422. The deed of the tax collector conveys the title in fee to
the property and entitles the grantee, upon the receipt thereof, to
immediate possession of the property described in the deed.
10423. The deed of the tax collector is prima facie evidence of the
truth of all the matters which it recites, and of the regularity of
all proceedings prior to the execution of the deed.
10424. As fast as collected the tax collector shall pay the funds
collected by him pursuant to this division, either upon voluntary
payment or as the result of sales, to the treasurer of the city. The
city treasurer shall place the funds so received in a special fund
designated by the name of the improvement proceeding. Payment shall
be made out of the special fund so established only for the purposes
provided for in this division.
10424.2. (a) If the Orange County Board of Supervisors determines,
subsequent to the issuance of bonds, that the acquisition or
construction of all or any part of the proposed improvement will be
delayed beyond the date upon which, at the time the bonds were
issued, the acquisition or construction was expected to occur, the
balance then on deposit in the improvement fund, or the portion
specified by the board, may, at the direction of the board, be
applied to call outstanding bonds called for redemption. The call and
redemption of bonds pursuant to this section shall not cause the
amount of any assessment to be reduced. The board shall cause any
annual assessment installments occurring after any redemption under
this section to be reduced to the maximum extent permitted by law.
(b) The board may, from time to time, issue bonds in an aggregate
principal amount not in excess of the principal amount of bonds
called for redemption pursuant to subdivision (a). The net proceeds
derived from the sale of the bonds shall be deposited in the
improvement fund.
10425. If the first assessment or the sale of bonds to represent
assessments levied pursuant to this division fails to raise
sufficient money to pay all costs, damages, and expenses of the
improvement or acquisition, including any judgments rendered in the
action and proceedings mentioned in this division and the costs and
expenses thereof, the legislative body may pay the deficit out of the
general fund, or may order a supplemental assessment to pay the
deficit.
10426. The supplemental assessment shall be made and collected in
the same manner, as nearly as may be, as the first assessment.
Subsequent supplemental assessments may be made, if necessary, to pay
for the improvement. At the hearing the legislative body may
confirm, modify, or correct the supplemental assessment. The decision
of the legislative body thereon is final.
10427. After completion of the improvement and the payment of all
claims from the improvement fund, the legislative body shall
determine the amount of the surplus, if any, remaining in the
improvement fund by reason of the assessment and any supplemental
assessment levied for the improvement. The surplus shall be used, in
amounts determined by the legislative body, for one or more of the
following purposes:
(a) For transfer to the general fund of the city, provided that
the amount transferred shall not exceed the lesser of one thousand
dollars ($1,000) or 5 percent of the total amount expended from the
improvement fund.
(b) As a credit upon the assessment and any supplemental
assessment, in the manner provided in Section 10427.1.
(c) For the maintenance of the improvement.
(d) To call bonds, thereby reducing outstanding assessments and
subsequent assessment installments. In the event that the legislative
body determines to use all or some portion of the surplus to call
bonds prior to maturity, the treasurer shall do each of the
following:
(1) Cause the special reserve fund, if any, to be reduced as
necessary pursuant to Section 8887 to assure that the bonds will not
become subject to federal income taxation.
(2) Cause any assessment previously paid in cash to receive a
credit in cash pursuant to subdivision (b) of Section 10427.1 for the
proportionate share of the surplus as determined pursuant to
subdivision (a) of Section 10427.1.
(3) Cause the preparation of new auditor's records to reflect the
adjusted principal amount of the remaining assessment. All subsequent
assessment installments shall be based upon the adjusted principal
amount of the assessment as reflected in the revised auditor's
record.
10427.1. (a) If there is no supplemental assessment, the entire
amount of the surplus shall be applied as a credit to the assessment
or, as an alternative, any portion of the surplus may be used to call
outstanding bonds. If any supplemental assessment has been levied,
any portion of the surplus shall be applied as a credit to the
assessment or supplemental assessment, or both, or, as an
alternative, may be used to call outstanding bonds, as the
legislative body may determine. Any credit upon the assessment or any
supplemental assessment shall be made in the proportion which each
individual assessment, or installment of principal thereof, bears to
the total of all individual assessments in the assessment or
supplemental assessments upon which the surplus is to be credited.
Any bonds called pursuant to this section shall be selected in
accordance with Section 8768.
(b) Where an individual assessment, or any installment of the
principal thereof, has been paid in cash after January 1, 1991, the
credit shall be returned in cash to the person or persons owning the
property for which the assessment or installment has been paid upon
their furnishing satisfactory evidence of payment.
(c) Where all or any part of an individual assessment remains
unpaid, if the individual assessment is not payable in installments,
the credit shall be applied in its entirety upon the individual
assessment.
(d) Where all or any part of an individual assessment remains
unpaid and is payable in installments, the amount apportioned to each
parcel shall be credited against the next installment or
installments unpaid upon it after the two-year period specified in
this subdivision. When any of the surplus is to be applied as a
credit upon the assessment, payable in installments, no credit may be
paid or credited as provided in this section until after a period of
two years from the date of receipt of proceeds of the sale of bonds
by the legal entity conducting the proceedings.
(e) There shall be transferred to the general fund of the city (1)
any portion of the surplus which has not been paid to or claimed by
the persons entitled thereto within four years from the date of
recordation of the assessment and any supplemental assessment or, if
bonds have been issued, within four years after the due date of the
last installment upon the bonds or of the last principal coupon
attached thereto, and (2) any interest earned from the investment of
any moneys constituting all or any part of the surplus when the
surplus attributable to an individual remaining assessment is fifty
dollars ($50) or less. If the surplus attributable to an individual
remaining assessment is greater than fifty dollars ($50), any
interest earned thereon, less administrative cost of investing and
crediting, shall be applied as a credit to the assessment.
10427.2. If, pursuant to Section 10427, the legislative body
determines that any surplus remaining in the improvement fund shall
be used as a credit upon the assessment or any supplemental
assessment, the legislative body may also determine that such surplus
shall be applied as a credit to the city or any local, state or
national agency or authority which shall have made a contribution
towards the costs and expenses of the improvement. A credit on
account of any contribution shall be made in the proportion which
such contribution bears to the total amount of the assessment or
supplemental assessment prior to the deduction of all such
contributions. All such credits shall be returned in cash to the
city, local, state or national agency or authority making such
contribution. The surplus remaining in the improvement fund after
making credits on account of contributions shall then be applied as a
credit in the manner provided in Section 10427.1.
10427.5. If any work to be performed under this division is deleted
from a specific lot fronting on the improvement, the surplus in the
improvement fund resulting from the deletion of such work may be
returned to the owner of that lot, in the manner provided in Section
10427.1.
10428. From the date of the recordation pursuant to Sections 3114
and 3115, each special assessment levied under this division is a
lien upon the land upon which it is levied. This lien is paramount to
all other liens, except prior assessments and taxation. Unless
sooner discharged, the lien continues for a period of 10 years from
the date of the recordation or, if bonds are issued to represent the
assessment, until the expiration of four years after the due date of
the last installment on the bonds or of the last principal coupon
attached thereto. All persons have constructive notice of this lien
from the date of the recordation.
10429. The lien, whether bonds issued to represent the assessment
or otherwise, 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.
10430. The lien of a reassessment and a refunding assessment shall
have the same priority as the original assessment to which it
relates. A supplemental assessment is a new assessment.
10506. At any time after the preliminary approval of the report
provided for in Section 10300, by resolution adopted by a vote of
two-thirds of all its members and without calling for bids, the
legislative body may order that the municipality itself execute any
or all of the improvement in accordance with the specifications and
plans adopted for the work.
10507. The legislative body, on ordering the municipality itself to
execute the improvement, may authorize the municipality to employ
the labor, and provide the material, appliances, supplies, and
illuminating agent necessary to carry out the work.
10508. The cost and expenses of work executed by the municipality
itself shall be paid out of the improvement fund, but the amount
appropriated and used from the fund for this purpose shall not exceed
the amount of the bid upon which the award of the contract was made,
or if no bids are received or the work is ordered without asking for
bids, the cost and expenses shall not exceed the amount of the
estimate provided for in subdivision (c) of Section 10204. If the
cost and expenses do exceed the amount of the bid, or of the estimate
in case no bids are received or the work is ordered without asking
for bids, the excess shall be paid from the general fund in the
treasury.
10400. The validity of an assessment or supplementary assessment
levied under this division shall not be contested in any action or
proceeding unless the action or proceeding is commenced within 30
days after the assessment is levied. Any appeal from a final judgment
in such an action or proceeding shall be perfected within 30 days
after the entry of judgment.
10401. Upon the passage of the resolutions provided for in Section
10312, the clerk of the legislative body shall, if bonds are to be
issued, transmit to the superintendent of streets, or if no bonds are
to be issued, to the city tax collector the diagram and assessments
adopted pursuant to Section 10312. If other than a municipal
corporation is conducting the proceeding, the diagram and assessment
shall be transmitted to and recorded by the corresponding officer of
the entity conducting the proceeding, which officer shall be the
county surveyor if a county is conducting the proceeding, and that
officer shall perform the duties provided in this division for the
tax collector. If neither a municipal corporation nor a county is
conducting the proceeding, a certified copy of the diagram and
assessment shall be recorded with the county surveyor if all or any
part of the improvement district is in unincorporated territory, and
with the superintendent of streets or tax collector of the city if
all or any part of the improvement district is an incorporated
territory.
10402. The tax collector shall record the diagram and assessment
received pursuant to Section 10401 in a substantial book to be kept
for that purpose in his office. Upon the date of recordation with the
tax collector or, if a certified copy is recorded with the county
surveyor or the superintendent of streets of the city, or both, as
provided in Section 10401, then upon the date of recordation, the
assessment becomes due and payable, except that the legislative body
may provide in the resolution adopted pursuant to Section 10312 that
all or any portion of the assessment becomes due and payable on the
date of the bonds which represent the assessments or portion thereof.
10402.5. Upon the passage of the resolution provided for in
subdivision (a) of Section 10312, the city clerk shall record a
notice of assessment, as provided for in Section 3114, modified to
reflect any annual assessment for administrative cost, whereupon the
assessment shall attach as a lien upon the property assessed, as
provided in Section 3115, except that the annual assessment for
administrative cost shall become a lien at the same time as the
property tax becomes a lien each year.
10403. All assessments not paid within 30 days after they become
due, except all unpaid assessments for which bonds are to be issued,
shall become delinquent and the recording officer shall add to each
delinquent assessment 5 percent of the amount thereof. Assessments
may be paid in whole or in part during the 30-day period after the
same become due and payable.
10404. (a) Notice of recordation of assessment shall be given as
provided in this section.
(b) Upon recording of the assessment, the collection officer shall
mail, as provided in subdivision (a) of Section 5070, a statement
containing all of the following:
(1) A designation by street number, or some other description, of
the property assessed sufficient to enable the owner to identify it.
(2) The amount of the assessment.
(3) The date of the recordation of the assessment.
(4) The time and place of payment of the assessment and the effect
of failure to pay within such time.
(5) If bonds are to be issued, a statement of that fact
designating the act pursuant to which such bonds are to be issued.
(c) The failure of the collection officer to mail the notice to
any property owner or the failure of any property owner to receive
the notice shall not affect the validity of any proceedings taken
under this division.
(d) The collection officer also shall give notice by publication
pursuant to Section 6066 of the Government Code, which notice shall
state all of the following:
(1) That the assessment has been recorded as provided in Section
10402, and that all sums assessed therein are due and payable
immediately.
(2) That the payment of such sums is to be made to the collection
officer within 30 days after the date of recording the assessment,
which date shall be stated in the notice.
(3) If bonds are not to be issued, that all assessments will
become delinquent if not paid before the expiration of that 30 days
and the effect of the failure to pay the assessments within the
30-day period.
(4) If bonds are to be issued, the effect of the failure to pay
the assessments within the 30-day period.
10405. The tax collector shall fix a time and place for the sale of
various parcels of land upon which the assessments are unpaid, which
date shall be not less than 60 days nor more than six months after
the date of the recordation of the diagram and assessment.
10406. When the resolution of intention does not provide for the
issuance of bonds, the tax collector of the entity conducting the
proceedings shall give the notice of recording the assessment and
collect and receive the assessments, and proceedings shall be had as
provided in this chapter.
10407. Within 30 days after the date of the delinquency, the tax
collector shall begin the publication of a notice of sale of the
property upon which the assessments have not been paid. The
publication shall be made in the city pursuant to Section 6066 of the
Government Code.
10408. The notice of sale published pursuant to Section 10407 need
not set out the description of the various parcels of land at length,
but shall describe the parcels by their respective number as they
appear upon the assessment and diagram. The notice shall refer to the
assessment and diagram. Opposite the description or designation of
each parcel of land shall be set out the name of the owner as it
appears on the last equalized assessment roll for city taxes or as
known to the tax collector, the amount assessed against the parcel,
the penalty for delinquency, a fee which is required to reimburse the
municipality for the estimated reasonable cost of providing notice
pursuant to Section 10408.5, and the costs of sale chargeable to the
parcel.
10408.5. (a) Not less than 45 days nor more than 60 days prior to
the date of sale, the tax collector shall send notice by registered
mail to the last known mailing address, if available, of parties of
interest, as defined in Section 6505.4. The content of the notice
shall include the date, time, and place of the proposed sale, and the
amount required to redeem prior to the time of the sale.
(b) The tax collector shall make a reasonable effort to obtain the
name and last known mailing address of parties of interest.
(c) The validity of any sale under this chapter is not affected if
the tax collector's reasonable effort fails to disclose the name and
last known mailing address of parties of interest or if a party of
interest does not receive the mailed notice.
10409. At least 15 days prior to the date of the sale, the tax
collector shall mail, postage prepaid, notices of sale to the owners
of all property upon which the assessments have not been paid, as
they appear on the last equalized assessment roll for city taxes or
as known to the tax collector. The various parcels shall be
designated by their legal description or by street number in addition
to their respective numbers as they appear upon the assessment and
diagram. Opposite the description and designation of each parcel in
the notice shall be set out the amount assessed against the property,
the penalty for delinquency, a fee which is required to reimburse
the municipality for the estimated reasonable cost of providing
notice pursuant to Section 10408.5, and the portion of the costs of
the sale chargeable to the parcel.
10410. Upon the completion of the publishing and mailing of the
notices of sale, the tax collector shall file with the legislative
body an affidavit setting forth the time and manner of the compliance
with the requirements for publishing and mailing the notices.
10411. At any time after delinquency and prior to the sale of any
parcels of land assessed and delinquent, any person may pay the
assessment, and penalties and costs due on the property, including
the cost of advertising if the payment is made after the first
publication of the notice of sale.
10412. At the time and place fixed in the notice, the tax collector
shall proceed with the sale of the property advertised, commencing
at the head of the list and continuing in numerical order of lots or
parcels of land until all are sold. He may postpone or continue the
sale from day to day until the sale is completed.
10413. The tax collector shall sell separately each parcel of land
in the published notice on which the assessment remains unpaid, or so
much of it as is necessary to realize the amount assessed against
the parcel and penalties and costs, and fifty cents ($0.50) for a
certificate of sale. If there is no other purchaser for any lot or
parcel of land so offered for sale, it shall be struck off to the
city as purchaser.
10414. For each sale the tax collector shall issue an original and
duplicate certificate of sale, referring to the proceedings,
describing the parcel sold, and giving the name of the purchaser and
the amount for which the parcel was sold. He shall deliver the
original certificate to the purchaser and keep the duplicate on file
in his office, in the form of a stub, in the certificate book.
10415. At any time before the expiration of one year from the date
of the sale, any property sold pursuant to this chapter may be
redeemed by payment to the tax collector of the amount for which it
was sold and an additional penalty at the rate of 1 percent of the
amount a month until paid.
10416. The tax collector shall pay the redemption money to the
person holding the original certificate of sale and shall require
that the person to whom the redemption money is paid surrender the
certificate and give a receipt for the money so paid. Upon redemption
of any parcel of land the tax collector shall enter the fact and
date of redemption upon the duplicate certificate of sale for that
parcel of land.
10417. If property sold pursuant to this chapter is not redeemed
within one year, and if the purchaser or his assignee has complied
with the provisions of this chapter, the tax collector shall execute
to the person named in the original certificate, or to his assignee
on his application, a deed of the property described in the
certificate. The deed shall refer in general terms to the proceedings
under which it is issued and contain a description of the property,
any assignment thereof, and the fact that no person has redeemed the
property. The tax collector shall receive from the applicant one
dollar ($1) for making the deed, unless the city is the purchaser, in
which case no charge shall be made.
10418. At least 30 days before he applies for a deed, the purchaser
or his assignee shall serve upon the owner of the property, and upon
the occupant of such property if it is occupied, a written notice
setting forth:
(a) A description of the property.
(b) That the property has been sold for a delinquent assessment
(specifying the improvement for which the assessment was made).
(c) The amount for which the property was sold.
(d) The amount necessary to redeem at the time of giving notice.
(e) The time when the purchaser or assignee will apply to the tax
collector for a deed.
If the owner cannot be found, after due diligence, the notice
shall be posted in a conspicuous place upon the property, at least 30
days before the time stated therein as the time at which the
application for a deed will be made.
10419. The person applying for a deed shall file with the tax
collector an affidavit or affidavits showing that notice of such
application has been given as required in this chapter, and if the
notice was not served on the owner of the property personally that
due diligence was used to find the owner. The affidavit or affidavits
shall be filed by the tax collector in his office.
10420. If redemption of the property is made after such affidavits
are filed, and more than 11 months from the date of sale, the person
making the redemption shall pay, in addition to the other amounts
required, three dollars ($3) for the service of notice and the making
of the affidavits, which amount shall be paid over to the purchaser
or his assignee in the same manner as other sums paid for redemption.
10421. No deed for any property sold for delinquent assessment
shall be made until the purchaser or his assignee has complied with
all the provisions of Sections 10417 to 10420, inclusive, and has
filed the proper affidavits with the tax collector.
10422. The deed of the tax collector conveys the title in fee to
the property and entitles the grantee, upon the receipt thereof, to
immediate possession of the property described in the deed.
10423. The deed of the tax collector is prima facie evidence of the
truth of all the matters which it recites, and of the regularity of
all proceedings prior to the execution of the deed.
10424. As fast as collected the tax collector shall pay the funds
collected by him pursuant to this division, either upon voluntary
payment or as the result of sales, to the treasurer of the city. The
city treasurer shall place the funds so received in a special fund
designated by the name of the improvement proceeding. Payment shall
be made out of the special fund so established only for the purposes
provided for in this division.
10424.2. (a) If the Orange County Board of Supervisors determines,
subsequent to the issuance of bonds, that the acquisition or
construction of all or any part of the proposed improvement will be
delayed beyond the date upon which, at the time the bonds were
issued, the acquisition or construction was expected to occur, the
balance then on deposit in the improvement fund, or the portion
specified by the board, may, at the direction of the board, be
applied to call outstanding bonds called for redemption. The call and
redemption of bonds pursuant to this section shall not cause the
amount of any assessment to be reduced. The board shall cause any
annual assessment installments occurring after any redemption under
this section to be reduced to the maximum extent permitted by law.
(b) The board may, from time to time, issue bonds in an aggregate
principal amount not in excess of the principal amount of bonds
called for redemption pursuant to subdivision (a). The net proceeds
derived from the sale of the bonds shall be deposited in the
improvement fund.
10425. If the first assessment or the sale of bonds to represent
assessments levied pursuant to this division fails to raise
sufficient money to pay all costs, damages, and expenses of the
improvement or acquisition, including any judgments rendered in the
action and proceedings mentioned in this division and the costs and
expenses thereof, the legislative body may pay the deficit out of the
general fund, or may order a supplemental assessment to pay the
deficit.
10426. The supplemental assessment shall be made and collected in
the same manner, as nearly as may be, as the first assessment.
Subsequent supplemental assessments may be made, if necessary, to pay
for the improvement. At the hearing the legislative body may
confirm, modify, or correct the supplemental assessment. The decision
of the legislative body thereon is final.
10427. After completion of the improvement and the payment of all
claims from the improvement fund, the legislative body shall
determine the amount of the surplus, if any, remaining in the
improvement fund by reason of the assessment and any supplemental
assessment levied for the improvement. The surplus shall be used, in
amounts determined by the legislative body, for one or more of the
following purposes:
(a) For transfer to the general fund of the city, provided that
the amount transferred shall not exceed the lesser of one thousand
dollars ($1,000) or 5 percent of the total amount expended from the
improvement fund.
(b) As a credit upon the assessment and any supplemental
assessment, in the manner provided in Section 10427.1.
(c) For the maintenance of the improvement.
(d) To call bonds, thereby reducing outstanding assessments and
subsequent assessment installments. In the event that the legislative
body determines to use all or some portion of the surplus to call
bonds prior to maturity, the treasurer shall do each of the
following:
(1) Cause the special reserve fund, if any, to be reduced as
necessary pursuant to Section 8887 to assure that the bonds will not
become subject to federal income taxation.
(2) Cause any assessment previously paid in cash to receive a
credit in cash pursuant to subdivision (b) of Section 10427.1 for the
proportionate share of the surplus as determined pursuant to
subdivision (a) of Section 10427.1.
(3) Cause the preparation of new auditor's records to reflect the
adjusted principal amount of the remaining assessment. All subsequent
assessment installments shall be based upon the adjusted principal
amount of the assessment as reflected in the revised auditor's
record.
10427.1. (a) If there is no supplemental assessment, the entire
amount of the surplus shall be applied as a credit to the assessment
or, as an alternative, any portion of the surplus may be used to call
outstanding bonds. If any supplemental assessment has been levied,
any portion of the surplus shall be applied as a credit to the
assessment or supplemental assessment, or both, or, as an
alternative, may be used to call outstanding bonds, as the
legislative body may determine. Any credit upon the assessment or any
supplemental assessment shall be made in the proportion which each
individual assessment, or installment of principal thereof, bears to
the total of all individual assessments in the assessment or
supplemental assessments upon which the surplus is to be credited.
Any bonds called pursuant to this section shall be selected in
accordance with Section 8768.
(b) Where an individual assessment, or any installment of the
principal thereof, has been paid in cash after January 1, 1991, the
credit shall be returned in cash to the person or persons owning the
property for which the assessment or installment has been paid upon
their furnishing satisfactory evidence of payment.
(c) Where all or any part of an individual assessment remains
unpaid, if the individual assessment is not payable in installments,
the credit shall be applied in its entirety upon the individual
assessment.
(d) Where all or any part of an individual assessment remains
unpaid and is payable in installments, the amount apportioned to each
parcel shall be credited against the next installment or
installments unpaid upon it after the two-year period specified in
this subdivision. When any of the surplus is to be applied as a
credit upon the assessment, payable in installments, no credit may be
paid or credited as provided in this section until after a period of
two years from the date of receipt of proceeds of the sale of bonds
by the legal entity conducting the proceedings.
(e) There shall be transferred to the general fund of the city (1)
any portion of the surplus which has not been paid to or claimed by
the persons entitled thereto within four years from the date of
recordation of the assessment and any supplemental assessment or, if
bonds have been issued, within four years after the due date of the
last installment upon the bonds or of the last principal coupon
attached thereto, and (2) any interest earned from the investment of
any moneys constituting all or any part of the surplus when the
surplus attributable to an individual remaining assessment is fifty
dollars ($50) or less. If the surplus attributable to an individual
remaining assessment is greater than fifty dollars ($50), any
interest earned thereon, less administrative cost of investing and
crediting, shall be applied as a credit to the assessment.
10427.2. If, pursuant to Section 10427, the legislative body
determines that any surplus remaining in the improvement fund shall
be used as a credit upon the assessment or any supplemental
assessment, the legislative body may also determine that such surplus
shall be applied as a credit to the city or any local, state or
national agency or authority which shall have made a contribution
towards the costs and expenses of the improvement. A credit on
account of any contribution shall be made in the proportion which
such contribution bears to the total amount of the assessment or
supplemental assessment prior to the deduction of all such
contributions. All such credits shall be returned in cash to the
city, local, state or national agency or authority making such
contribution. The surplus remaining in the improvement fund after
making credits on account of contributions shall then be applied as a
credit in the manner provided in Section 10427.1.
10427.5. If any work to be performed under this division is deleted
from a specific lot fronting on the improvement, the surplus in the
improvement fund resulting from the deletion of such work may be
returned to the owner of that lot, in the manner provided in Section
10427.1.
10428. From the date of the recordation pursuant to Sections 3114
and 3115, each special assessment levied under this division is a
lien upon the land upon which it is levied. This lien is paramount to
all other liens, except prior assessments and taxation. Unless
sooner discharged, the lien continues for a period of 10 years from
the date of the recordation or, if bonds are issued to represent the
assessment, until the expiration of four years after the due date of
the last installment on the bonds or of the last principal coupon
attached thereto. All persons have constructive notice of this lien
from the date of the recordation.
10429. The lien, whether bonds issued to represent the assessment
or otherwise, 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.
10430. The lien of a reassessment and a refunding assessment shall
have the same priority as the original assessment to which it
relates. A supplemental assessment is a new assessment.
10506. At any time after the preliminary approval of the report
provided for in Section 10300, by resolution adopted by a vote of
two-thirds of all its members and without calling for bids, the
legislative body may order that the municipality itself execute any
or all of the improvement in accordance with the specifications and
plans adopted for the work.
10507. The legislative body, on ordering the municipality itself to
execute the improvement, may authorize the municipality to employ
the labor, and provide the material, appliances, supplies, and
illuminating agent necessary to carry out the work.
10508. The cost and expenses of work executed by the municipality
itself shall be paid out of the improvement fund, but the amount
appropriated and used from the fund for this purpose shall not exceed
the amount of the bid upon which the award of the contract was made,
or if no bids are received or the work is ordered without asking for
bids, the cost and expenses shall not exceed the amount of the
estimate provided for in subdivision (c) of Section 10204. If the
cost and expenses do exceed the amount of the bid, or of the estimate
in case no bids are received or the work is ordered without asking
for bids, the excess shall be paid from the general fund in the
treasury.
10400. The validity of an assessment or supplementary assessment
levied under this division shall not be contested in any action or
proceeding unless the action or proceeding is commenced within 30
days after the assessment is levied. Any appeal from a final judgment
in such an action or proceeding shall be perfected within 30 days
after the entry of judgment.
10401. Upon the passage of the resolutions provided for in Section
10312, the clerk of the legislative body shall, if bonds are to be
issued, transmit to the superintendent of streets, or if no bonds are
to be issued, to the city tax collector the diagram and assessments
adopted pursuant to Section 10312. If other than a municipal
corporation is conducting the proceeding, the diagram and assessment
shall be transmitted to and recorded by the corresponding officer of
the entity conducting the proceeding, which officer shall be the
county surveyor if a county is conducting the proceeding, and that
officer shall perform the duties provided in this division for the
tax collector. If neither a municipal corporation nor a county is
conducting the proceeding, a certified copy of the diagram and
assessment shall be recorded with the county surveyor if all or any
part of the improvement district is in unincorporated territory, and
with the superintendent of streets or tax collector of the city if
all or any part of the improvement district is an incorporated
territory.
10402. The tax collector shall record the diagram and assessment
received pursuant to Section 10401 in a substantial book to be kept
for that purpose in his office. Upon the date of recordation with the
tax collector or, if a certified copy is recorded with the county
surveyor or the superintendent of streets of the city, or both, as
provided in Section 10401, then upon the date of recordation, the
assessment becomes due and payable, except that the legislative body
may provide in the resolution adopted pursuant to Section 10312 that
all or any portion of the assessment becomes due and payable on the
date of the bonds which represent the assessments or portion thereof.
10402.5. Upon the passage of the resolution provided for in
subdivision (a) of Section 10312, the city clerk shall record a
notice of assessment, as provided for in Section 3114, modified to
reflect any annual assessment for administrative cost, whereupon the
assessment shall attach as a lien upon the property assessed, as
provided in Section 3115, except that the annual assessment for
administrative cost shall become a lien at the same time as the
property tax becomes a lien each year.
10403. All assessments not paid within 30 days after they become
due, except all unpaid assessments for which bonds are to be issued,
shall become delinquent and the recording officer shall add to each
delinquent assessment 5 percent of the amount thereof. Assessments
may be paid in whole or in part during the 30-day period after the
same become due and payable.
10404. (a) Notice of recordation of assessment shall be given as
provided in this section.
(b) Upon recording of the assessment, the collection officer shall
mail, as provided in subdivision (a) of Section 5070, a statement
containing all of the following:
(1) A designation by street number, or some other description, of
the property assessed sufficient to enable the owner to identify it.
(2) The amount of the assessment.
(3) The date of the recordation of the assessment.
(4) The time and place of payment of the assessment and the effect
of failure to pay within such time.
(5) If bonds are to be issued, a statement of that fact
designating the act pursuant to which such bonds are to be issued.
(c) The failure of the collection officer to mail the notice to
any property owner or the failure of any property owner to receive
the notice shall not affect the validity of any proceedings taken
under this division.
(d) The collection officer also shall give notice by publication
pursuant to Section 6066 of the Government Code, which notice shall
state all of the following:
(1) That the assessment has been recorded as provided in Section
10402, and that all sums assessed therein are due and payable
immediately.
(2) That the payment of such sums is to be made to the collection
officer within 30 days after the date of recording the assessment,
which date shall be stated in the notice.
(3) If bonds are not to be issued, that all assessments will
become delinquent if not paid before the expiration of that 30 days
and the effect of the failure to pay the assessments within the
30-day period.
(4) If bonds are to be issued, the effect of the failure to pay
the assessments within the 30-day period.
10405. The tax collector shall fix a time and place for the sale of
various parcels of land upon which the assessments are unpaid, which
date shall be not less than 60 days nor more than six months after
the date of the recordation of the diagram and assessment.
10406. When the resolution of intention does not provide for the
issuance of bonds, the tax collector of the entity conducting the
proceedings shall give the notice of recording the assessment and
collect and receive the assessments, and proceedings shall be had as
provided in this chapter.
10407. Within 30 days after the date of the delinquency, the tax
collector shall begin the publication of a notice of sale of the
property upon which the assessments have not been paid. The
publication shall be made in the city pursuant to Section 6066 of the
Government Code.
10408. The notice of sale published pursuant to Section 10407 need
not set out the description of the various parcels of land at length,
but shall describe the parcels by their respective number as they
appear upon the assessment and diagram. The notice shall refer to the
assessment and diagram. Opposite the description or designation of
each parcel of land shall be set out the name of the owner as it
appears on the last equalized assessment roll for city taxes or as
known to the tax collector, the amount assessed against the parcel,
the penalty for delinquency, a fee which is required to reimburse the
municipality for the estimated reasonable cost of providing notice
pursuant to Section 10408.5, and the costs of sale chargeable to the
parcel.
10408.5. (a) Not less than 45 days nor more than 60 days prior to
the date of sale, the tax collector shall send notice by registered
mail to the last known mailing address, if available, of parties of
interest, as defined in Section 6505.4. The content of the notice
shall include the date, time, and place of the proposed sale, and the
amount required to redeem prior to the time of the sale.
(b) The tax collector shall make a reasonable effort to obtain the
name and last known mailing address of parties of interest.
(c) The validity of any sale under this chapter is not affected if
the tax collector's reasonable effort fails to disclose the name and
last known mailing address of parties of interest or if a party of
interest does not receive the mailed notice.
10409. At least 15 days prior to the date of the sale, the tax
collector shall mail, postage prepaid, notices of sale to the owners
of all property upon which the assessments have not been paid, as
they appear on the last equalized assessment roll for city taxes or
as known to the tax collector. The various parcels shall be
designated by their legal description or by street number in addition
to their respective numbers as they appear upon the assessment and
diagram. Opposite the description and designation of each parcel in
the notice shall be set out the amount assessed against the property,
the penalty for delinquency, a fee which is required to reimburse
the municipality for the estimated reasonable cost of providing
notice pursuant to Section 10408.5, and the portion of the costs of
the sale chargeable to the parcel.
10410. Upon the completion of the publishing and mailing of the
notices of sale, the tax collector shall file with the legislative
body an affidavit setting forth the time and manner of the compliance
with the requirements for publishing and mailing the notices.
10411. At any time after delinquency and prior to the sale of any
parcels of land assessed and delinquent, any person may pay the
assessment, and penalties and costs due on the property, including
the cost of advertising if the payment is made after the first
publication of the notice of sale.
10412. At the time and place fixed in the notice, the tax collector
shall proceed with the sale of the property advertised, commencing
at the head of the list and continuing in numerical order of lots or
parcels of land until all are sold. He may postpone or continue the
sale from day to day until the sale is completed.
10413. The tax collector shall sell separately each parcel of land
in the published notice on which the assessment remains unpaid, or so
much of it as is necessary to realize the amount assessed against
the parcel and penalties and costs, and fifty cents ($0.50) for a
certificate of sale. If there is no other purchaser for any lot or
parcel of land so offered for sale, it shall be struck off to the
city as purchaser.
10414. For each sale the tax collector shall issue an original and
duplicate certificate of sale, referring to the proceedings,
describing the parcel sold, and giving the name of the purchaser and
the amount for which the parcel was sold. He shall deliver the
original certificate to the purchaser and keep the duplicate on file
in his office, in the form of a stub, in the certificate book.
10415. At any time before the expiration of one year from the date
of the sale, any property sold pursuant to this chapter may be
redeemed by payment to the tax collector of the amount for which it
was sold and an additional penalty at the rate of 1 percent of the
amount a month until paid.
10416. The tax collector shall pay the redemption money to the
person holding the original certificate of sale and shall require
that the person to whom the redemption money is paid surrender the
certificate and give a receipt for the money so paid. Upon redemption
of any parcel of land the tax collector shall enter the fact and
date of redemption upon the duplicate certificate of sale for that
parcel of land.
10417. If property sold pursuant to this chapter is not redeemed
within one year, and if the purchaser or his assignee has complied
with the provisions of this chapter, the tax collector shall execute
to the person named in the original certificate, or to his assignee
on his application, a deed of the property described in the
certificate. The deed shall refer in general terms to the proceedings
under which it is issued and contain a description of the property,
any assignment thereof, and the fact that no person has redeemed the
property. The tax collector shall receive from the applicant one
dollar ($1) for making the deed, unless the city is the purchaser, in
which case no charge shall be made.
10418. At least 30 days before he applies for a deed, the purchaser
or his assignee shall serve upon the owner of the property, and upon
the occupant of such property if it is occupied, a written notice
setting forth:
(a) A description of the property.
(b) That the property has been sold for a delinquent assessment
(specifying the improvement for which the assessment was made).
(c) The amount for which the property was sold.
(d) The amount necessary to redeem at the time of giving notice.
(e) The time when the purchaser or assignee will apply to the tax
collector for a deed.
If the owner cannot be found, after due diligence, the notice
shall be posted in a conspicuous place upon the property, at least 30
days before the time stated therein as the time at which the
application for a deed will be made.
10419. The person applying for a deed shall file with the tax
collector an affidavit or affidavits showing that notice of such
application has been given as required in this chapter, and if the
notice was not served on the owner of the property personally that
due diligence was used to find the owner. The affidavit or affidavits
shall be filed by the tax collector in his office.
10420. If redemption of the property is made after such affidavits
are filed, and more than 11 months from the date of sale, the person
making the redemption shall pay, in addition to the other amounts
required, three dollars ($3) for the service of notice and the making
of the affidavits, which amount shall be paid over to the purchaser
or his assignee in the same manner as other sums paid for redemption.
10421. No deed for any property sold for delinquent assessment
shall be made until the purchaser or his assignee has complied with
all the provisions of Sections 10417 to 10420, inclusive, and has
filed the proper affidavits with the tax collector.
10422. The deed of the tax collector conveys the title in fee to
the property and entitles the grantee, upon the receipt thereof, to
immediate possession of the property described in the deed.
10423. The deed of the tax collector is prima facie evidence of the
truth of all the matters which it recites, and of the regularity of
all proceedings prior to the execution of the deed.
10424. As fast as collected the tax collector shall pay the funds
collected by him pursuant to this division, either upon voluntary
payment or as the result of sales, to the treasurer of the city. The
city treasurer shall place the funds so received in a special fund
designated by the name of the improvement proceeding. Payment shall
be made out of the special fund so established only for the purposes
provided for in this division.
10424.2. (a) If the Orange County Board of Supervisors determines,
subsequent to the issuance of bonds, that the acquisition or
construction of all or any part of the proposed improvement will be
delayed beyond the date upon which, at the time the bonds were
issued, the acquisition or construction was expected to occur, the
balance then on deposit in the improvement fund, or the portion
specified by the board, may, at the direction of the board, be
applied to call outstanding bonds called for redemption. The call and
redemption of bonds pursuant to this section shall not cause the
amount of any assessment to be reduced. The board shall cause any
annual assessment installments occurring after any redemption under
this section to be reduced to the maximum extent permitted by law.
(b) The board may, from time to time, issue bonds in an aggregate
principal amount not in excess of the principal amount of bonds
called for redemption pursuant to subdivision (a). The net proceeds
derived from the sale of the bonds shall be deposited in the
improvement fund.
10425. If the first assessment or the sale of bonds to represent
assessments levied pursuant to this division fails to raise
sufficient money to pay all costs, damages, and expenses of the
improvement or acquisition, including any judgments rendered in the
action and proceedings mentioned in this division and the costs and
expenses thereof, the legislative body may pay the deficit out of the
general fund, or may order a supplemental assessment to pay the
deficit.
10426. The supplemental assessment shall be made and collected in
the same manner, as nearly as may be, as the first assessment.
Subsequent supplemental assessments may be made, if necessary, to pay
for the improvement. At the hearing the legislative body may
confirm, modify, or correct the supplemental assessment. The decision
of the legislative body thereon is final.
10427. After completion of the improvement and the payment of all
claims from the improvement fund, the legislative body shall
determine the amount of the surplus, if any, remaining in the
improvement fund by reason of the assessment and any supplemental
assessment levied for the improvement. The surplus shall be used, in
amounts determined by the legislative body, for one or more of the
following purposes:
(a) For transfer to the general fund of the city, provided that
the amount transferred shall not exceed the lesser of one thousand
dollars ($1,000) or 5 percent of the total amount expended from the
improvement fund.
(b) As a credit upon the assessment and any supplemental
assessment, in the manner provided in Section 10427.1.
(c) For the maintenance of the improvement.
(d) To call bonds, thereby reducing outstanding assessments and
subsequent assessment installments. In the event that the legislative
body determines to use all or some portion of the surplus to call
bonds prior to maturity, the treasurer shall do each of the
following:
(1) Cause the special reserve fund, if any, to be reduced as
necessary pursuant to Section 8887 to assure that the bonds will not
become subject to federal income taxation.
(2) Cause any assessment previously paid in cash to receive a
credit in cash pursuant to subdivision (b) of Section 10427.1 for the
proportionate share of the surplus as determined pursuant to
subdivision (a) of Section 10427.1.
(3) Cause the preparation of new auditor's records to reflect the
adjusted principal amount of the remaining assessment. All subsequent
assessment installments shall be based upon the adjusted principal
amount of the assessment as reflected in the revised auditor's
record.
10427.1. (a) If there is no supplemental assessment, the entire
amount of the surplus shall be applied as a credit to the assessment
or, as an alternative, any portion of the surplus may be used to call
outstanding bonds. If any supplemental assessment has been levied,
any portion of the surplus shall be applied as a credit to the
assessment or supplemental assessment, or both, or, as an
alternative, may be used to call outstanding bonds, as the
legislative body may determine. Any credit upon the assessment or any
supplemental assessment shall be made in the proportion which each
individual assessment, or installment of principal thereof, bears to
the total of all individual assessments in the assessment or
supplemental assessments upon which the surplus is to be credited.
Any bonds called pursuant to this section shall be selected in
accordance with Section 8768.
(b) Where an individual assessment, or any installment of the
principal thereof, has been paid in cash after January 1, 1991, the
credit shall be returned in cash to the person or persons owning the
property for which the assessment or installment has been paid upon
their furnishing satisfactory evidence of payment.
(c) Where all or any part of an individual assessment remains
unpaid, if the individual assessment is not payable in installments,
the credit shall be applied in its entirety upon the individual
assessment.
(d) Where all or any part of an individual assessment remains
unpaid and is payable in installments, the amount apportioned to each
parcel shall be credited against the next installment or
installments unpaid upon it after the two-year period specified in
this subdivision. When any of the surplus is to be applied as a
credit upon the assessment, payable in installments, no credit may be
paid or credited as provided in this section until after a period of
two years from the date of receipt of proceeds of the sale of bonds
by the legal entity conducting the proceedings.
(e) There shall be transferred to the general fund of the city (1)
any portion of the surplus which has not been paid to or claimed by
the persons entitled thereto within four years from the date of
recordation of the assessment and any supplemental assessment or, if
bonds have been issued, within four years after the due date of the
last installment upon the bonds or of the last principal coupon
attached thereto, and (2) any interest earned from the investment of
any moneys constituting all or any part of the surplus when the
surplus attributable to an individual remaining assessment is fifty
dollars ($50) or less. If the surplus attributable to an individual
remaining assessment is greater than fifty dollars ($50), any
interest earned thereon, less administrative cost of investing and
crediting, shall be applied as a credit to the assessment.
10427.2. If, pursuant to Section 10427, the legislative body
determines that any surplus remaining in the improvement fund shall
be used as a credit upon the assessment or any supplemental
assessment, the legislative body may also determine that such surplus
shall be applied as a credit to the city or any local, state or
national agency or authority which shall have made a contribution
towards the costs and expenses of the improvement. A credit on
account of any contribution shall be made in the proportion which
such contribution bears to the total amount of the assessment or
supplemental assessment prior to the deduction of all such
contributions. All such credits shall be returned in cash to the
city, local, state or national agency or authority making such
contribution. The surplus remaining in the improvement fund after
making credits on account of contributions shall then be applied as a
credit in the manner provided in Section 10427.1.
10427.5. If any work to be performed under this division is deleted
from a specific lot fronting on the improvement, the surplus in the
improvement fund resulting from the deletion of such work may be
returned to the owner of that lot, in the manner provided in Section
10427.1.
10428. From the date of the recordation pursuant to Sections 3114
and 3115, each special assessment levied under this division is a
lien upon the land upon which it is levied. This lien is paramount to
all other liens, except prior assessments and taxation. Unless
sooner discharged, the lien continues for a period of 10 years from
the date of the recordation or, if bonds are issued to represent the
assessment, until the expiration of four years after the due date of
the last installment on the bonds or of the last principal coupon
attached thereto. All persons have constructive notice of this lien
from the date of the recordation.
10429. The lien, whether bonds issued to represent the assessment
or otherwise, 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.
10430. The lien of a reassessment and a refunding assessment shall
have the same priority as the original assessment to which it
relates. A supplemental assessment is a new assessment.
10506. At any time after the preliminary approval of the report
provided for in Section 10300, by resolution adopted by a vote of
two-thirds of all its members and without calling for bids, the
legislative body may order that the municipality itself execute any
or all of the improvement in accordance with the specifications and
plans adopted for the work.
10507. The legislative body, on ordering the municipality itself to
execute the improvement, may authorize the municipality to employ
the labor, and provide the material, appliances, supplies, and
illuminating agent necessary to carry out the work.
10508. The cost and expenses of work executed by the municipality
itself shall be paid out of the improvement fund, but the amount
appropriated and used from the fund for this purpose shall not exceed
the amount of the bid upon which the award of the contract was made,
or if no bids are received or the work is ordered without asking for
bids, the cost and expenses shall not exceed the amount of the
estimate provided for in subdivision (c) of Section 10204. If the
cost and expenses do exceed the amount of the bid, or of the estimate
in case no bids are received or the work is ordered without asking
for bids, the excess shall be paid from the general fund in the
treasury.
