18150. The procedure in this chapter shall be an alternative
procedure to that provided in other sections of this part, and the
city council may use this procedure or not, in its discretion, and
when used the period for which the work is to be done shall be upon a
fiscal year basis.
18151. When the assessment has been adopted and confirmed, as
provided in Section 18075, the city clerk shall transmit the report,
diagram and assessment, or a certified copy thereof, as finally
adopted and confirmed to the city auditor, who shall record the same
and thereafter enter on the assessment roll for general city taxes
next coming due, opposite each lot or parcel of land affected, in a
space marked "street lighting assessment" or other suitable
designation, the assessment coming due thereon during the fiscal year
covered by the assessment roll.
18152. Assessments coming due under this procedure in any year
during the period of time stated in the resolution of intention shall
be payable in annual or semiannual installments, accordingly as the
general city taxes are payable in annual or semiannual installments,
and shall be payable and become delinquent at the same times and in
the same proportionate amounts and bear the same proportionate
penalties and interest after delinquency as general city taxes.
Property securing such assessments shall be sold after delinquency in
the same manner as property is sold for delinquent general city
taxes, and shall be subject to redemption in the same manner as
property is redeemable from sale for delinquent general city taxes.
18153. The city may be the purchaser at any delinquent sale under
this chapter in like manner as it may become the purchaser of
property sold for delinquent general city taxes, and when the city
becomes the purchaser it shall transfer into the special fund devoted
to the improvement the amount of the delinquent assessment,
penalties and interest then due thereon. In cases where under the law
the city is not always the purchaser at sales for delinquent general
city taxes, the city shall become the purchaser at any delinquent
sale under this chapter if there is no other purchaser.
18154. When the city becomes the purchaser the land shall not again
be sold for any succeeding delinquent assessment, penalties and
interest until it has been redeemed from the previous sale. The city
shall, however, unless a resale has been made by it, from time to
time when due transfer into said special fund, pending redemption,
the amount of any succeeding delinquent assessment, penalties and
interest. No redemption shall be made until all delinquent
assessments, penalties and interest are paid. The purchaser at any
delinquent sale, or at any resale by the city if the city was the
purchaser, shall take the land subject to all unpaid assessments,
penalties and interest due under this chapter.
18155. If the procedure provided for in this chapter is adopted and
the duties of assessing property and collecting city taxes are
performed for the city by the county assessor and the county tax
collector, in the manner provided by law, a certified copy of the
diagram and assessment shall be filed with the county auditor on or
before the tenth day of August. In each such diagram and assessment
so filed with the county auditor, the descriptions of the properties
reported shall be the descriptions used for the same properties on
the map books of the county assessor for the then current year. The
county auditor shall enter the amounts of the respective assessments
on the county tax roll opposite the respective parcels of land and
thereafter the said amounts shall be collected at the same time and
in the same manner as county taxes are collected and all laws
applicable to the levy, collection and enforcement of county taxes
shall be and are hereby made applicable to such special assessment
taxes.
18150. The procedure in this chapter shall be an alternative
procedure to that provided in other sections of this part, and the
city council may use this procedure or not, in its discretion, and
when used the period for which the work is to be done shall be upon a
fiscal year basis.
18151. When the assessment has been adopted and confirmed, as
provided in Section 18075, the city clerk shall transmit the report,
diagram and assessment, or a certified copy thereof, as finally
adopted and confirmed to the city auditor, who shall record the same
and thereafter enter on the assessment roll for general city taxes
next coming due, opposite each lot or parcel of land affected, in a
space marked "street lighting assessment" or other suitable
designation, the assessment coming due thereon during the fiscal year
covered by the assessment roll.
18152. Assessments coming due under this procedure in any year
during the period of time stated in the resolution of intention shall
be payable in annual or semiannual installments, accordingly as the
general city taxes are payable in annual or semiannual installments,
and shall be payable and become delinquent at the same times and in
the same proportionate amounts and bear the same proportionate
penalties and interest after delinquency as general city taxes.
Property securing such assessments shall be sold after delinquency in
the same manner as property is sold for delinquent general city
taxes, and shall be subject to redemption in the same manner as
property is redeemable from sale for delinquent general city taxes.
18153. The city may be the purchaser at any delinquent sale under
this chapter in like manner as it may become the purchaser of
property sold for delinquent general city taxes, and when the city
becomes the purchaser it shall transfer into the special fund devoted
to the improvement the amount of the delinquent assessment,
penalties and interest then due thereon. In cases where under the law
the city is not always the purchaser at sales for delinquent general
city taxes, the city shall become the purchaser at any delinquent
sale under this chapter if there is no other purchaser.
18154. When the city becomes the purchaser the land shall not again
be sold for any succeeding delinquent assessment, penalties and
interest until it has been redeemed from the previous sale. The city
shall, however, unless a resale has been made by it, from time to
time when due transfer into said special fund, pending redemption,
the amount of any succeeding delinquent assessment, penalties and
interest. No redemption shall be made until all delinquent
assessments, penalties and interest are paid. The purchaser at any
delinquent sale, or at any resale by the city if the city was the
purchaser, shall take the land subject to all unpaid assessments,
penalties and interest due under this chapter.
18155. If the procedure provided for in this chapter is adopted and
the duties of assessing property and collecting city taxes are
performed for the city by the county assessor and the county tax
collector, in the manner provided by law, a certified copy of the
diagram and assessment shall be filed with the county auditor on or
before the tenth day of August. In each such diagram and assessment
so filed with the county auditor, the descriptions of the properties
reported shall be the descriptions used for the same properties on
the map books of the county assessor for the then current year. The
county auditor shall enter the amounts of the respective assessments
on the county tax roll opposite the respective parcels of land and
thereafter the said amounts shall be collected at the same time and
in the same manner as county taxes are collected and all laws
applicable to the levy, collection and enforcement of county taxes
shall be and are hereby made applicable to such special assessment
taxes.
18150. The procedure in this chapter shall be an alternative
procedure to that provided in other sections of this part, and the
city council may use this procedure or not, in its discretion, and
when used the period for which the work is to be done shall be upon a
fiscal year basis.
18151. When the assessment has been adopted and confirmed, as
provided in Section 18075, the city clerk shall transmit the report,
diagram and assessment, or a certified copy thereof, as finally
adopted and confirmed to the city auditor, who shall record the same
and thereafter enter on the assessment roll for general city taxes
next coming due, opposite each lot or parcel of land affected, in a
space marked "street lighting assessment" or other suitable
designation, the assessment coming due thereon during the fiscal year
covered by the assessment roll.
18152. Assessments coming due under this procedure in any year
during the period of time stated in the resolution of intention shall
be payable in annual or semiannual installments, accordingly as the
general city taxes are payable in annual or semiannual installments,
and shall be payable and become delinquent at the same times and in
the same proportionate amounts and bear the same proportionate
penalties and interest after delinquency as general city taxes.
Property securing such assessments shall be sold after delinquency in
the same manner as property is sold for delinquent general city
taxes, and shall be subject to redemption in the same manner as
property is redeemable from sale for delinquent general city taxes.
18153. The city may be the purchaser at any delinquent sale under
this chapter in like manner as it may become the purchaser of
property sold for delinquent general city taxes, and when the city
becomes the purchaser it shall transfer into the special fund devoted
to the improvement the amount of the delinquent assessment,
penalties and interest then due thereon. In cases where under the law
the city is not always the purchaser at sales for delinquent general
city taxes, the city shall become the purchaser at any delinquent
sale under this chapter if there is no other purchaser.
18154. When the city becomes the purchaser the land shall not again
be sold for any succeeding delinquent assessment, penalties and
interest until it has been redeemed from the previous sale. The city
shall, however, unless a resale has been made by it, from time to
time when due transfer into said special fund, pending redemption,
the amount of any succeeding delinquent assessment, penalties and
interest. No redemption shall be made until all delinquent
assessments, penalties and interest are paid. The purchaser at any
delinquent sale, or at any resale by the city if the city was the
purchaser, shall take the land subject to all unpaid assessments,
penalties and interest due under this chapter.
18155. If the procedure provided for in this chapter is adopted and
the duties of assessing property and collecting city taxes are
performed for the city by the county assessor and the county tax
collector, in the manner provided by law, a certified copy of the
diagram and assessment shall be filed with the county auditor on or
before the tenth day of August. In each such diagram and assessment
so filed with the county auditor, the descriptions of the properties
reported shall be the descriptions used for the same properties on
the map books of the county assessor for the then current year. The
county auditor shall enter the amounts of the respective assessments
on the county tax roll opposite the respective parcels of land and
thereafter the said amounts shall be collected at the same time and
in the same manner as county taxes are collected and all laws
applicable to the levy, collection and enforcement of county taxes
shall be and are hereby made applicable to such special assessment
taxes.
