State Codes and Statutes

State Codes and Statutes

Statutes > California > Shc > 9125-9134

STREETS AND HIGHWAYS CODE
SECTION 9125-9134



9125.  A city proceeding under this division may appropriate money
from any available fund to assist in the refunding. Wherever the
improvement is a street, bridge, or highway improvement the county in
which the city lies is authorized and empowered to appropriate money
from any available fund to assist in the refunding.




9126.  In addition to the authority contained elsewhere in this
division, any city, county, or city and county, district, or other
public corporation of any class or kind, in which all or any part of
the lands to be reassessed lie, may, at any time, make a contribution
or appropriation to aid in the refunding of the outstanding bonds as
provided in this article.



9127.  All or any part of the delinquent taxes levied upon lands
subject to reassessment in the refunding proceeding for any city,
county, or city and county, district, or other public corporation may
be contributed or appropriated to aid in the refunding of such
indebtedness by the legislative body of the city, county, city and
county, district, or other public corporation for which such taxes
were levied.



9128.  Such appropriation or contribution may be of money to be
received from the collection of such delinquent taxes or may be made
by authorizing the cancellation of the taxes.



9129.  If cancellation as provided in this article is authorized, a
certified copy of the resolution making the contribution or
appropriation and authorizing the cancellation of the taxes shall be
filed with the city or county tax collector, as the case may be.
Thereafter the tax collector, the clerk, the auditor, and any other
officers having any part in the collection of such taxes or keeping
public records thereof, shall, immediately upon the recordation of
the reassessment, make the necessary entries canceling the taxes, and
the auditor shall certify to the legislative body which made the
appropriation or contribution that the taxes described in the
resolution have been canceled and annulled.



9130.  When any appropriation or contribution is made by authorizing
the cancellation of taxes, all interest and penalties on the taxes
appropriated or contributed shall be canceled at the same time the
taxes are canceled and shall not be deemed a part of the
appropriation or contribution and no part of the taxes so canceled
and no penalties or interest thereon shall ever be collected.



9131.  The taxes to be appropriated or contributed may be described
in the resolution making the appropriation or contribution as all of
the taxes for the particular fiscal year or years; and the total
amount thereof may be stated in the resolution. No error in the
statement of the total amount shall invalidate the appropriation or
contribution provided the taxes to be appropriated or contributed are
otherwise clearly described.



9132.  The resolution making the appropriation or contribution and
authorizing the cancellation of taxes shall comply with the following
requirements:
   (a) It shall be adopted by a two-thirds vote.
   (b) It shall find that the public interest and necessity require
the contribution or appropriation.
   (c) It shall find the general interest of the city, county, city
and county, district, or other public corporation of which the body
adopting the resolution is the legislative body will be served and
promoted by such appropriation or contribution.
   (d) It shall find that the refunding to which the appropriation or
contribution is made will tend to restore property to the tax roll
or keep it upon the tax roll and to promote the improvement and
development of the property subject to reassessment in the refunding
proceeding.



9133.  When an appropriation or contribution of taxes has been made
under this article, the county auditor shall compute the amount of
the unpaid taxes, penalties, and interest canceled and shall notify
the State Controller thereof, and such amount shall be deducted from
the amount necessary for a redemption of the property or from the
amount for which the property shall be sold when sold by the State.




9134.  Where property has been deeded to the State for delinquent
taxes and any appropriation or contribution of any part of the
delinquent taxes is made pursuant to the authority conferred in this
chapter, the consent of the Controller of the State of California to
such appropriation or contribution shall be obtained; and if all
taxes for which the sale was made are appropriated or contributed,
the deed to the State shall be canceled.