22130. If the council orders the improvement to be made, it shall
levy an assessment upon the lots or parcels of land specified in the
diagram provided for in this part for the total amount required to
pay for the improvement, less any sums allotted by the city council
therefor in its resolution of intention or otherwise.
22131. Upon the levying of the assessment, the clerk of the council
shall transmit to the city tax collector the diagram and assessment
upon which the levy is based.
22132. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless the action or
proceeding is commenced within 30 days after the time the assessment
is levied. Any appeal from a final judgment in such an action or
proceeding must be perfected within 30 days after the entry of the
judgment.
22133. Upon the receipt of the diagram and assessment the tax
collector shall record them in a suitable book to be kept by him for
that purpose, and append thereto his certificate of the date of
recording. The record shall be the assessment roll. From the date of
recording all persons shall be deemed to have notice of the contents
of the assessment roll.
22134. Immediately upon the recording, the several assessments
contained in the assessment roll shall become due and payable, and
each of the assessments shall be a lien upon the property against
which it is made, and shall only be discharged by payment of the
assessment or by redemption of the land after sale for delinquency.
22135. The tax collector shall, upon the recording of the
assessment, give notice thereof by publication for five days in a
daily newspaper, published and circulated in the city, or by two
insertions in a weekly newspaper so published and circulated. If
there is no such newspaper, the notice shall be given by posting in
three public places in the city.
22136. The notice shall state that:
(a) The assessments have been recorded in the tax collector's
office.
(b) All sums assessed therein are due and payable immediately.
(c) The payment of the sums shall be made to him within 30 days
after the date of the first publication or posting of notice, which
date shall be stated in the notice.
(d) All assessments not paid before the expiration of the 30 days
shall be delinquent, and thereupon 10 per cent of the amount of each
such assessment shall be added thereto.
22137. When any assessment is paid, the tax collector shall mark
opposite the assessment the word "paid," with the date of the payment
and shall give a receipt therefor.
22138. All assessments unpaid shall be delinquent at the expiration
of a period of 30 days from the first publication or posting of the
notice that the assessment is due and payable.
22139. The tax collector shall, when any assessment is delinquent,
mark opposite the assessment the word "delinquent," and shall add 10
per cent to the amount of the assessment.
22140. As an alternative method for the collection of assessments
levied under this part, the council, after the adoption of the
resolution ordering the improvement, may order the assessment roll
prepared by the city forester, showing the amount of the assessment
against each lot or parcel of land, to be turned over to the assessor
and the tax collector of the city, whereupon it shall be the duty of
said officers to add the amount of said assessments to the next
regular bill for taxes levied against the said lot or parcel of land
for city purposes. Where city taxes are collected by the county
officials, said assessment roll shall be delivered to the county
auditor, who shall enter the amount thereof on the county assessment
book opposite the description of the lot or parcel of land, and the
amount shall be collected together with all other taxes thereon
against the lot or parcel of land; provided, that said assessment
roll shall be delivered to the county auditor before the date fixed
by law for the delivery of the assessment books to the county board
of equalization. Thereafter said amount shall be collected at the
same time and in the same manner as city taxes are collected and
shall be subject to the same penalties and interest and to the same
procedure under foreclosure and sale, in case of delinquency, as
provided for city taxes. All laws applicable to the levy, collection
and enforcement of city taxes are hereby made applicable to such
special assessment taxes.
22141. The city council shall have the power, in its discretion, to
determine that the payment of such assessments may be made in annual
installments, in any event not to exceed five, and that the payments
of assessments so deferred shall bear interest on the unpaid balance
at a rate to be determined by the city council, not to exceed 5 per
cent per annum. All such determinations shall be expressed in the
resolution of intention.
In the event that it is determined that such assessments may be
paid in installments, the notice required in Section 22136 of this
code shall so state, and the unpaid assessments shall not be
delinquent until the expiration of a period of 30 days from the date
upon which such installment was due and payable.
22142. 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.
22130. If the council orders the improvement to be made, it shall
levy an assessment upon the lots or parcels of land specified in the
diagram provided for in this part for the total amount required to
pay for the improvement, less any sums allotted by the city council
therefor in its resolution of intention or otherwise.
22131. Upon the levying of the assessment, the clerk of the council
shall transmit to the city tax collector the diagram and assessment
upon which the levy is based.
22132. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless the action or
proceeding is commenced within 30 days after the time the assessment
is levied. Any appeal from a final judgment in such an action or
proceeding must be perfected within 30 days after the entry of the
judgment.
22133. Upon the receipt of the diagram and assessment the tax
collector shall record them in a suitable book to be kept by him for
that purpose, and append thereto his certificate of the date of
recording. The record shall be the assessment roll. From the date of
recording all persons shall be deemed to have notice of the contents
of the assessment roll.
22134. Immediately upon the recording, the several assessments
contained in the assessment roll shall become due and payable, and
each of the assessments shall be a lien upon the property against
which it is made, and shall only be discharged by payment of the
assessment or by redemption of the land after sale for delinquency.
22135. The tax collector shall, upon the recording of the
assessment, give notice thereof by publication for five days in a
daily newspaper, published and circulated in the city, or by two
insertions in a weekly newspaper so published and circulated. If
there is no such newspaper, the notice shall be given by posting in
three public places in the city.
22136. The notice shall state that:
(a) The assessments have been recorded in the tax collector's
office.
(b) All sums assessed therein are due and payable immediately.
(c) The payment of the sums shall be made to him within 30 days
after the date of the first publication or posting of notice, which
date shall be stated in the notice.
(d) All assessments not paid before the expiration of the 30 days
shall be delinquent, and thereupon 10 per cent of the amount of each
such assessment shall be added thereto.
22137. When any assessment is paid, the tax collector shall mark
opposite the assessment the word "paid," with the date of the payment
and shall give a receipt therefor.
22138. All assessments unpaid shall be delinquent at the expiration
of a period of 30 days from the first publication or posting of the
notice that the assessment is due and payable.
22139. The tax collector shall, when any assessment is delinquent,
mark opposite the assessment the word "delinquent," and shall add 10
per cent to the amount of the assessment.
22140. As an alternative method for the collection of assessments
levied under this part, the council, after the adoption of the
resolution ordering the improvement, may order the assessment roll
prepared by the city forester, showing the amount of the assessment
against each lot or parcel of land, to be turned over to the assessor
and the tax collector of the city, whereupon it shall be the duty of
said officers to add the amount of said assessments to the next
regular bill for taxes levied against the said lot or parcel of land
for city purposes. Where city taxes are collected by the county
officials, said assessment roll shall be delivered to the county
auditor, who shall enter the amount thereof on the county assessment
book opposite the description of the lot or parcel of land, and the
amount shall be collected together with all other taxes thereon
against the lot or parcel of land; provided, that said assessment
roll shall be delivered to the county auditor before the date fixed
by law for the delivery of the assessment books to the county board
of equalization. Thereafter said amount shall be collected at the
same time and in the same manner as city taxes are collected and
shall be subject to the same penalties and interest and to the same
procedure under foreclosure and sale, in case of delinquency, as
provided for city taxes. All laws applicable to the levy, collection
and enforcement of city taxes are hereby made applicable to such
special assessment taxes.
22141. The city council shall have the power, in its discretion, to
determine that the payment of such assessments may be made in annual
installments, in any event not to exceed five, and that the payments
of assessments so deferred shall bear interest on the unpaid balance
at a rate to be determined by the city council, not to exceed 5 per
cent per annum. All such determinations shall be expressed in the
resolution of intention.
In the event that it is determined that such assessments may be
paid in installments, the notice required in Section 22136 of this
code shall so state, and the unpaid assessments shall not be
delinquent until the expiration of a period of 30 days from the date
upon which such installment was due and payable.
22142. 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.
22130. If the council orders the improvement to be made, it shall
levy an assessment upon the lots or parcels of land specified in the
diagram provided for in this part for the total amount required to
pay for the improvement, less any sums allotted by the city council
therefor in its resolution of intention or otherwise.
22131. Upon the levying of the assessment, the clerk of the council
shall transmit to the city tax collector the diagram and assessment
upon which the levy is based.
22132. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless the action or
proceeding is commenced within 30 days after the time the assessment
is levied. Any appeal from a final judgment in such an action or
proceeding must be perfected within 30 days after the entry of the
judgment.
22133. Upon the receipt of the diagram and assessment the tax
collector shall record them in a suitable book to be kept by him for
that purpose, and append thereto his certificate of the date of
recording. The record shall be the assessment roll. From the date of
recording all persons shall be deemed to have notice of the contents
of the assessment roll.
22134. Immediately upon the recording, the several assessments
contained in the assessment roll shall become due and payable, and
each of the assessments shall be a lien upon the property against
which it is made, and shall only be discharged by payment of the
assessment or by redemption of the land after sale for delinquency.
22135. The tax collector shall, upon the recording of the
assessment, give notice thereof by publication for five days in a
daily newspaper, published and circulated in the city, or by two
insertions in a weekly newspaper so published and circulated. If
there is no such newspaper, the notice shall be given by posting in
three public places in the city.
22136. The notice shall state that:
(a) The assessments have been recorded in the tax collector's
office.
(b) All sums assessed therein are due and payable immediately.
(c) The payment of the sums shall be made to him within 30 days
after the date of the first publication or posting of notice, which
date shall be stated in the notice.
(d) All assessments not paid before the expiration of the 30 days
shall be delinquent, and thereupon 10 per cent of the amount of each
such assessment shall be added thereto.
22137. When any assessment is paid, the tax collector shall mark
opposite the assessment the word "paid," with the date of the payment
and shall give a receipt therefor.
22138. All assessments unpaid shall be delinquent at the expiration
of a period of 30 days from the first publication or posting of the
notice that the assessment is due and payable.
22139. The tax collector shall, when any assessment is delinquent,
mark opposite the assessment the word "delinquent," and shall add 10
per cent to the amount of the assessment.
22140. As an alternative method for the collection of assessments
levied under this part, the council, after the adoption of the
resolution ordering the improvement, may order the assessment roll
prepared by the city forester, showing the amount of the assessment
against each lot or parcel of land, to be turned over to the assessor
and the tax collector of the city, whereupon it shall be the duty of
said officers to add the amount of said assessments to the next
regular bill for taxes levied against the said lot or parcel of land
for city purposes. Where city taxes are collected by the county
officials, said assessment roll shall be delivered to the county
auditor, who shall enter the amount thereof on the county assessment
book opposite the description of the lot or parcel of land, and the
amount shall be collected together with all other taxes thereon
against the lot or parcel of land; provided, that said assessment
roll shall be delivered to the county auditor before the date fixed
by law for the delivery of the assessment books to the county board
of equalization. Thereafter said amount shall be collected at the
same time and in the same manner as city taxes are collected and
shall be subject to the same penalties and interest and to the same
procedure under foreclosure and sale, in case of delinquency, as
provided for city taxes. All laws applicable to the levy, collection
and enforcement of city taxes are hereby made applicable to such
special assessment taxes.
22141. The city council shall have the power, in its discretion, to
determine that the payment of such assessments may be made in annual
installments, in any event not to exceed five, and that the payments
of assessments so deferred shall bear interest on the unpaid balance
at a rate to be determined by the city council, not to exceed 5 per
cent per annum. All such determinations shall be expressed in the
resolution of intention.
In the event that it is determined that such assessments may be
paid in installments, the notice required in Section 22136 of this
code shall so state, and the unpaid assessments shall not be
delinquent until the expiration of a period of 30 days from the date
upon which such installment was due and payable.
22142. 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.
