2005 California Streets and Highways Code Sections 18190-18193 CHAPTER 10. MISCELLANEOUS PROVISIONS

18190.  The money collected by the tax collector shall be paid by
him, as fast as collected, to the city treasurer, who shall place it
in a special fund designated by the name of the improvement
proceeding, and payment shall be made out of said special fund only
for the purposes provided for in this part.  To expedite the making
of any such improvement, the city council may at any time transfer
into said special fund, out of any money in the general fund, such
sums as it may deem necessary, and the sums so transferred shall be
deemed a loan to such special fund, and shall be repaid out of the
proceeds of the assessments provided for in this part.
18191.  The city council may adopt a resolution declaring its
intention to abandon an assessment district or any portion thereof,
describing the area to be abandoned and appointing a time and place
for hearing as provided in Section 18070.  Such resolution may be
adopted at any time prior to the awarding of any contract for making
the improvement but no such resolution which would otherwise be
effective after the award of such contract and prior to its date of
termination as contemplated in Section 18171.1 shall be adopted
without the prior receipt by the city council of the written consent
of the contractor.  Notice of the adoption of the resolution shall be
posted and published, protests may be filed, and the hearing shall
be held as provided in Chapter 5 (commencing with Section 18070) of
this division.  If there is a protest to such abandonment made by the
owners of more than one-half the area of the land subject to
assessment in such area to be abandoned, the city council shall
forthwith cease such abandonment proceedings unless that body, by a
four-fifths affirmative vote of all its members finds that the public
interest and convenience require such abandonment.
18192.  The city council may reinstitute any such abandoned
assessment district or abandoned portion of such assessment district
as a separate district, either concurrently with or following
proceedings for abandonment in the same manner as provided in this
division for the establishment of the district initially.  In the
event that the abandonment and reinstatement proceedings are
concurrent, the resolution of intention to abandon shall recite such
fact.
18193.  Upon such entire or partial abandonment, all money collected
for any improvements which have not been made, which money has not
been paid therefor, shall be repaid to the owners of the parcels in
the abandoned portion as shown on the last equalized assessment roll
preceding the date of partial abandonment; provided, however, that if
a district is reinstated concurrently with a partial abandonment,
such money shall not be repaid but shall be credited against the cost
of the improvements of the reinstated district.