18390. The city council shall thereafter levy an assessment upon
each lot and parcel of land for the first contract year for the
amount estimated to be necessary to improve the street lighting
system for the ensuing contract year. Prior to the expiration of each
contract year the city council shall by resolution fix and levy the
assessment for the amount estimated to be necessary to improve the
system for such ensuing contract year.
18391. The city council may order by resolution that any part or
amount of the next installment of the estimated cost and expense of
any improvement be paid out of the city treasury from such fund as
the city council may designate, in wihich case the liability and
obligation to pay any sum so provided for shall accrue and become
fixed upon the date of the levy of the installment assessment next
succeeding the adoption of the resolution.
18392. Whenever a part of the next installment of the estimated
cost and expense is to be paid by the city, the superintendent of
streets, in making up the installment assessment for such cost and
expense, shall first deduct from the whole estimated cost and expense
that part or amount which is to be paid by the city, and shall
assess the remainder of the cost and expense proportionately upon the
lots or parcels of land liable to be assessed in the manner provided
in this part.
18393. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18394. If there is any suplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus shall become and
remain a part of the general funds of the city.
18395. Whenever any lot or parcel of land belonging to the United
States or to the State of California or to any county, city, public
agent, mandatory of the government, school board, educational, penal
or reform institution, or institution for the feeble-minded or the
insane and being in use in the performance of any public function
abuts the public streets, in which street lighting systems are
located and are to be improved under the proceedings, the city
council may, by resolution adopted prior to the levy of any
installment assessment, declare that the said lots or parcels of land
or any of them shall be omitted from the installment assessments
thereafter to be levied to cover the costs and expenses of the
improvement.
18396. If the lots or parcels of land, or any of them, are so
omitted from any installment assessment then the total cost and
expense of the improvement shall be assessed on the remaining lots or
parcels of land lying within such zones or subdivisions of zones as
the city shall direct in the resolution, without regard to such
omitted lots or parcels of land.
18397. If in such resolution the city council declares that the
lots or parcels of land owned as provided in Section 18395 shall be
included in an installment assessment or if no declaration is made
respecting such lots or parcels of land, or any of them, the city
shall be liable for such sums as may thereafter be assessed against
such lots or parcels of land, which sums shall be payable by the city
out of the general fund unless the city council shall in the
resolution designate another fund.
Any such sums which may be assessed against any such lots or
parcels of land shall not be payable by the city when such sums are
paid by the owner of or the governing body controlling such lots or
parcels of land.
18398. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the city council has
acquired jurisdiction to confirm the report and assessment and any
appeal from a final judgment in such an action or proceeding shall be
perfected within 30 days after the entry of such judgment.
18399. Upon the levying of an installment assessment the city clerk
shall transmit the diagram and assessment and any modifications or
corrections thereof made by the city council to the tax collector.
18400. Upon the receipt of the diagram and installment assessment
the tax collector shall record them in a suitable book to be kept for
that purpose and append thereto his certificate of the date of such
recording. Such record shall become a part of the assessment roll
upon which other taxes of the city are entered and shall be collected
at the same time, in the same manner and by the same officer as in
the case of other city taxes.
18401. Where 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 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.
18402. All sums collected on account of such assessment shall be
placed in the city treasury to the credit of a special fund, which
shall be designated by the name of the proceeding. The special fund
shall be used only for paying the costs and expenses of the
improvement described in the resolution ordering the work, including
the cost of all posting and publication provided for in this part and
any other incidental expenses connected with the proceeding. The
city council may at any time advance to such special fund out of any
available funds in the city treasury, sums in excess of the amount to
be paid by the city toward the cost of such improvement and may
reimburse the city for such advances by repaying the amount thereof
out of any money that thereafter comes into such special fund.
18403. When the diagram and installment assessment are recorded,
the several amounts assessed shall be a lien upon the lots or parcels
of land assessed, respectively. Such lien shall continue and be
enforced in the same manner and with the same penalties as other
taxes of the city are continued and enforced.
18404. Where the duties of assessing property and collecting city
taxes are performed for a city by the county assessor and the county
tax collector in a manner provided by law, cities and counties may
enter into an agreement whereby special assessments may 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
assessments. The amount of the compensation to be paid a county for
the collection of such assessments shall be provided for in the
agreement.
18405. The lien 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. A supplemental
assessment is a new assessment.
18390. The city council shall thereafter levy an assessment upon
each lot and parcel of land for the first contract year for the
amount estimated to be necessary to improve the street lighting
system for the ensuing contract year. Prior to the expiration of each
contract year the city council shall by resolution fix and levy the
assessment for the amount estimated to be necessary to improve the
system for such ensuing contract year.
18391. The city council may order by resolution that any part or
amount of the next installment of the estimated cost and expense of
any improvement be paid out of the city treasury from such fund as
the city council may designate, in wihich case the liability and
obligation to pay any sum so provided for shall accrue and become
fixed upon the date of the levy of the installment assessment next
succeeding the adoption of the resolution.
18392. Whenever a part of the next installment of the estimated
cost and expense is to be paid by the city, the superintendent of
streets, in making up the installment assessment for such cost and
expense, shall first deduct from the whole estimated cost and expense
that part or amount which is to be paid by the city, and shall
assess the remainder of the cost and expense proportionately upon the
lots or parcels of land liable to be assessed in the manner provided
in this part.
18393. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18394. If there is any suplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus shall become and
remain a part of the general funds of the city.
18395. Whenever any lot or parcel of land belonging to the United
States or to the State of California or to any county, city, public
agent, mandatory of the government, school board, educational, penal
or reform institution, or institution for the feeble-minded or the
insane and being in use in the performance of any public function
abuts the public streets, in which street lighting systems are
located and are to be improved under the proceedings, the city
council may, by resolution adopted prior to the levy of any
installment assessment, declare that the said lots or parcels of land
or any of them shall be omitted from the installment assessments
thereafter to be levied to cover the costs and expenses of the
improvement.
18396. If the lots or parcels of land, or any of them, are so
omitted from any installment assessment then the total cost and
expense of the improvement shall be assessed on the remaining lots or
parcels of land lying within such zones or subdivisions of zones as
the city shall direct in the resolution, without regard to such
omitted lots or parcels of land.
18397. If in such resolution the city council declares that the
lots or parcels of land owned as provided in Section 18395 shall be
included in an installment assessment or if no declaration is made
respecting such lots or parcels of land, or any of them, the city
shall be liable for such sums as may thereafter be assessed against
such lots or parcels of land, which sums shall be payable by the city
out of the general fund unless the city council shall in the
resolution designate another fund.
Any such sums which may be assessed against any such lots or
parcels of land shall not be payable by the city when such sums are
paid by the owner of or the governing body controlling such lots or
parcels of land.
18398. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the city council has
acquired jurisdiction to confirm the report and assessment and any
appeal from a final judgment in such an action or proceeding shall be
perfected within 30 days after the entry of such judgment.
18399. Upon the levying of an installment assessment the city clerk
shall transmit the diagram and assessment and any modifications or
corrections thereof made by the city council to the tax collector.
18400. Upon the receipt of the diagram and installment assessment
the tax collector shall record them in a suitable book to be kept for
that purpose and append thereto his certificate of the date of such
recording. Such record shall become a part of the assessment roll
upon which other taxes of the city are entered and shall be collected
at the same time, in the same manner and by the same officer as in
the case of other city taxes.
18401. Where 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 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.
18402. All sums collected on account of such assessment shall be
placed in the city treasury to the credit of a special fund, which
shall be designated by the name of the proceeding. The special fund
shall be used only for paying the costs and expenses of the
improvement described in the resolution ordering the work, including
the cost of all posting and publication provided for in this part and
any other incidental expenses connected with the proceeding. The
city council may at any time advance to such special fund out of any
available funds in the city treasury, sums in excess of the amount to
be paid by the city toward the cost of such improvement and may
reimburse the city for such advances by repaying the amount thereof
out of any money that thereafter comes into such special fund.
18403. When the diagram and installment assessment are recorded,
the several amounts assessed shall be a lien upon the lots or parcels
of land assessed, respectively. Such lien shall continue and be
enforced in the same manner and with the same penalties as other
taxes of the city are continued and enforced.
18404. Where the duties of assessing property and collecting city
taxes are performed for a city by the county assessor and the county
tax collector in a manner provided by law, cities and counties may
enter into an agreement whereby special assessments may 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
assessments. The amount of the compensation to be paid a county for
the collection of such assessments shall be provided for in the
agreement.
18405. The lien 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. A supplemental
assessment is a new assessment.
18390. The city council shall thereafter levy an assessment upon
each lot and parcel of land for the first contract year for the
amount estimated to be necessary to improve the street lighting
system for the ensuing contract year. Prior to the expiration of each
contract year the city council shall by resolution fix and levy the
assessment for the amount estimated to be necessary to improve the
system for such ensuing contract year.
18391. The city council may order by resolution that any part or
amount of the next installment of the estimated cost and expense of
any improvement be paid out of the city treasury from such fund as
the city council may designate, in wihich case the liability and
obligation to pay any sum so provided for shall accrue and become
fixed upon the date of the levy of the installment assessment next
succeeding the adoption of the resolution.
18392. Whenever a part of the next installment of the estimated
cost and expense is to be paid by the city, the superintendent of
streets, in making up the installment assessment for such cost and
expense, shall first deduct from the whole estimated cost and expense
that part or amount which is to be paid by the city, and shall
assess the remainder of the cost and expense proportionately upon the
lots or parcels of land liable to be assessed in the manner provided
in this part.
18393. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18394. If there is any suplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus shall become and
remain a part of the general funds of the city.
18395. Whenever any lot or parcel of land belonging to the United
States or to the State of California or to any county, city, public
agent, mandatory of the government, school board, educational, penal
or reform institution, or institution for the feeble-minded or the
insane and being in use in the performance of any public function
abuts the public streets, in which street lighting systems are
located and are to be improved under the proceedings, the city
council may, by resolution adopted prior to the levy of any
installment assessment, declare that the said lots or parcels of land
or any of them shall be omitted from the installment assessments
thereafter to be levied to cover the costs and expenses of the
improvement.
18396. If the lots or parcels of land, or any of them, are so
omitted from any installment assessment then the total cost and
expense of the improvement shall be assessed on the remaining lots or
parcels of land lying within such zones or subdivisions of zones as
the city shall direct in the resolution, without regard to such
omitted lots or parcels of land.
18397. If in such resolution the city council declares that the
lots or parcels of land owned as provided in Section 18395 shall be
included in an installment assessment or if no declaration is made
respecting such lots or parcels of land, or any of them, the city
shall be liable for such sums as may thereafter be assessed against
such lots or parcels of land, which sums shall be payable by the city
out of the general fund unless the city council shall in the
resolution designate another fund.
Any such sums which may be assessed against any such lots or
parcels of land shall not be payable by the city when such sums are
paid by the owner of or the governing body controlling such lots or
parcels of land.
18398. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the city council has
acquired jurisdiction to confirm the report and assessment and any
appeal from a final judgment in such an action or proceeding shall be
perfected within 30 days after the entry of such judgment.
18399. Upon the levying of an installment assessment the city clerk
shall transmit the diagram and assessment and any modifications or
corrections thereof made by the city council to the tax collector.
18400. Upon the receipt of the diagram and installment assessment
the tax collector shall record them in a suitable book to be kept for
that purpose and append thereto his certificate of the date of such
recording. Such record shall become a part of the assessment roll
upon which other taxes of the city are entered and shall be collected
at the same time, in the same manner and by the same officer as in
the case of other city taxes.
18401. Where 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 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.
18402. All sums collected on account of such assessment shall be
placed in the city treasury to the credit of a special fund, which
shall be designated by the name of the proceeding. The special fund
shall be used only for paying the costs and expenses of the
improvement described in the resolution ordering the work, including
the cost of all posting and publication provided for in this part and
any other incidental expenses connected with the proceeding. The
city council may at any time advance to such special fund out of any
available funds in the city treasury, sums in excess of the amount to
be paid by the city toward the cost of such improvement and may
reimburse the city for such advances by repaying the amount thereof
out of any money that thereafter comes into such special fund.
18403. When the diagram and installment assessment are recorded,
the several amounts assessed shall be a lien upon the lots or parcels
of land assessed, respectively. Such lien shall continue and be
enforced in the same manner and with the same penalties as other
taxes of the city are continued and enforced.
18404. Where the duties of assessing property and collecting city
taxes are performed for a city by the county assessor and the county
tax collector in a manner provided by law, cities and counties may
enter into an agreement whereby special assessments may 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
assessments. The amount of the compensation to be paid a county for
the collection of such assessments shall be provided for in the
agreement.
18405. The lien 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. A supplemental
assessment is a new assessment.
