2007 California Streets and Highways Code Article 1. Reassessment Records

CA Codes (shc:9250-9255)

9250.  A copy of the resolution of the legislative body confirming
the reassessments upon the security of which the refunding bonds are
issued, shall be filed in the office of the auditor.



9251.  The auditor shall keep a record in his office showing the
several installments of principal and interest on the reassessments
which are to be collected in each year during the term of the bonds.



9252. The auditor shall annually enter in his assessment roll on
which taxes will next become due, opposite each parcel of land
affected, in a space marked "public improvement assessment," or by
other suitable designation, the several installments of such
reassessment coming due during the fiscal year covered by such
assessment roll, including in each case the interest due on such
total unpaid reassessments as herein provided, and also including a
percentage of one-fourth of 1 percent of the amount of such
installments and of such interest so entered.


9253.  The percentages when collected shall cover the expenses and
compensation of the treasurer incurred in the collection of such
reassessments, and of the interest and penalties thereon.  No other
percentage shall be claimed for any such collections.




9254.  In the event that reassessment collections are made by county
officials for a city the county auditor shall at the close of the
tax collecting season promptly render to the city auditor a detailed
report showing the amounts of installments, interest, penalties, and
percentages of reassessments so collected on each proceeding and from
what property collected.  The report shall also include a statement
of the percentages retained for the expenses of making such
collections.



9255.  If a parcel of land affected by any reassessment is not
separately assessed on the roll so that the installment to be
collected can be conveniently entered thereon, the auditor shall
enter on the roll a description of the parcel affected, with the name
of the owners if known, but otherwise described as "unknown owners,"
and extend the proper installment opposite the entry.