Current through the 2023 Legislative Session.
Section 75481 - Procedure for and collection of assessments by way of tax bills of county(a) The district may, by resolution of the board, provide a procedure for and collect the assessments by way of the tax bills of the county in which the district is located. The assessments shall appear as a separate item on the tax bill, shall be collected at the same time and in the same manner as county ad valorem property taxes are collected, and shall be subject to the same procedures, including sale in case of default, as are provided for those taxes.(b) The district shall, on or before August l of each year, certify to the county auditor the assessments to be collected. The county may deduct from the revenue so collected for the district, an appropriate amount for the billing and collection services provided to the district.Added by Stats 2002 ch 318 (AB 2955),s 1, eff. 1/1/2003. See Stats 2002 ch 318 (AB 2955), s 2.