2005 California Streets and Highways Code Sections 5890-5895.1 Article 3. Collection of Cost of Construction

5890.  The assessments proposed by the superintendent of streets
pursuant to Section 5882, as may be amended by the legislative body
during the hearing held pursuant to Section 5883, may be confirmed
and levied by the legislative body against the parcels of property
fronting upon the sidewalks or curbs so constructed, and the cost so
assessed, if not paid within five days after its confirmation by the
legislative body, shall constitute a special assessment against each
of those parcels, and shall be a lien on the property for the amount
thereof from the time of recordation of the notice of lien, which
lien shall continue until the assessment and all interest thereon is
paid, or until it is discharged of record.
5890.5.  In assessing land, credit may be given for dedications and
for improvements constructed at private expense.
5891.  The superintendent of streets may file in the office of the
county recorder of the county in which the parcel of property is
located, a certificate substantially in the following form, to wit:
      NOTICE OF LIEN
   Pursuant to the authority vested in me by the Improvement Act of
1911, I did, on the ____ day of ____, 19_, cause the sidewalk or curb
to be constructed, and the legislative body of said city (county, or
city and county) did, on the ____ day of ____, 19_, by Resolution
No. ____ assess the cost of such construction upon the real property
hereinafter described, and the same has not been paid nor any part
thereof, and the said city (county, or city and county, does hereby
claim a lien on said real property in the sum of ____ dollars
($____), and the same shall be a lien upon said real property until
the said sum, with interest at the rate of ____ percent (insert rate
of interest as fixed by legislative body, not to exceed 6 percent)
per annum, from the said ____ day of ____, 19_ (insert date of the
thirty-first day after confirmation of assessment), has been paid in
full and discharged of record.
   The real property hereinbefore mentioned and upon which a lien is
claimed, is that certain piece or parcel of land lying and being in
the (name of city, or city and county) the County of ____, State of
____, and particularly described as follows, to wit:
      (Description of Property)
   Dated this _____ day of _____, 19__.
Superintendent of Streets
5892.  From and after the date of the recording of the notice of
lien, all persons shall be deemed to have had notice of the contents
thereof.  The notice of lien may include claims against one or more
separate parcels of property, whether contiguous or not, together
with the amount due, respectively, from each such parcel.  The
statute of limitation shall not run against the right of the city to
enforce the payment of the lien.  If any such lien is not paid the
city may file and maintain an action to foreclose such lien in the
same manner and under the same procedure, so far as applicable, as
that under which delinquent bonds are foreclosed under this division.
5893.  As an alternative method of collection of the amount of the
lien, the legislative body, after confirmation of the report of the
superintendent of streets, may order the notice of lien to be turned
over to the accounting officer and the tax collector of the city,
whereupon it shall be the duty of those officers to add the amount of
the assessment to the next regular bill for taxes levied against the
lot or parcel of land.  If city taxes are collected by the county
officials, the notice of lien shall be delivered to the county
auditor, who shall enter the amount thereof on the county assessment
book opposite the description of the particular property and the
amount shall be collected together with all other taxes thereon
against the property.  The notice of lien shall be delivered to the
county auditor before the date fixed by law for the delivery of the
assessment book to the county board of equalization.
5894.  Thereafter the amount of the lien shall be collected at the
same time and in the same manner as ordinary 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 ordinary city taxes.  All laws applicable
to the levy, collection and enforcement of city taxes and county
taxes are hereby made applicable to such special assessment taxes.
5895.  The legislative body shall have the power, in its discretion,
to determine that the payment of such assessments of fifty dollars
($50) or more may be made in annual installments, in any event not to
exceed 10, and that the payment of assessments so deferred shall
bear interest on the unpaid balance at a rate to be determined by the
legislative body, not to exceed 7 percent per annum.  Said interest
shall begin to run on the 31st day after the confirmation of the
assessments by the legislative body.  All such determinations may be
expressed by resolution of the legislative body at any time prior to
the confirmation of the assessments.
5895.1.  If bonds are to be issued to represent the security of the
unpaid assessments, upon confirmation of the report by the
legislative body the superintendent of streets shall give notice to
pay by mail and by publication substantially in the manner provided
by Sections 4320 and 4321.  The period for payment in cash stated
therein shall be 30 days following the confirmation of the report.
Upon completion of such cash payment period, the superintendent of
streets shall file with the county recorder a certificate
substantially in the form set out in Section 5891, giving notice
therein that interest is payable at a rate to be fixed upon the sale
of bonds, which rate shall not exceed 7 percent per annum.
Thereafter the provisions of Part 5 of this division shall be
applicable and payments on assessments at bond shall be made as
therein provided.  Such bonds may be issued and sold as the
legislative body directs and may be dated at any time after the
expiration of the cash payment period.