Water Code, 1943

Hearings under this section must be public and held at the board’s ordinary place of business.

At the hearing, protestants may appear in person or by attorney and present objections to the report.

After the hearing, the board may adopt, modify, or abandon the report or assessment, or require a new report and hearing.

The supplementary assessment must be apportioned among the tracts of land in proportion to the original and later construction assessments against those tracts.

The board must record the supplementary assessment order in its minutes, state the total amount to be raised, and set the assessment rate as a percentage tied to the construction assessments needed to raise that amount.

After making the assessment order, the board must prepare a supplementary assessment roll listing each tract, the construction assessment totals, the assessment rate, and the exact amount assessed.

After the supplementary assessment roll is completed, the board must file a copy with each county treasurer for counties where assessed land is located.

A supplementary assessment becomes a lien on each assessed tract for the amount assessed against it.

The board may amend an assessment roll to correct errors within 60 days after the copy is filed with the county treasurer.

Supplementary assessments must be collected like original assessments, and the board may call them all at once or in installments.

The commissioners’ report and the relevant assessment rolls remain in force as the basis for future assessments tied to operation and management of the project works or district.

Provisions in this division about levying and collecting assessments also apply to supplementary assessments, as far as appropriate.

The board may set tolls and charges for irrigation and other district services instead of levying assessments, and it may collect those amounts from people who benefit from the services.

If the board has fixed tolls or charges for water use or other district services, those amounts may be paid in advance.

If tolls or charges are unpaid for 30 days after they become payable, they become delinquent and a 10% penalty plus 12% yearly interest is added.

After a toll or charge is delinquent, the board may file a list with the county recorder; once filed, the delinquent amounts, penalties, and interest become a lien on the land.

The board may stop lien-enforcement proceedings after a toll or charge becomes delinquent and may instead sue the delinquent in the district’s name to collect it.

In a suit, the district may recover the toll or charge amount, plus penalties, interest, and suit costs.

An unpaid assessment lien stays in place until all bonds issued for that assessment are fully paid.

If bond principal or interest is still unpaid after the assessment is enforced, the board must order an additional or supplemental assessment to cover the unpaid amount.

The additional or supplemental assessment must be enforced and collected the same way as the original assessment.

If district bonds have been authorized on the assessments, unpaid assessments accrue interest at 7% per year.

Interest due on unpaid assessments may be called without also calling any installment of the assessment.

In this chapter, “installment” includes both interest and principal.

The district treasurer must certify a bond-payment estimate to each affected county treasurer at least 90 days before the interest date and add 15% for possible delinquencies.

The county treasurer must publish a notice about an assessment installment once a week for two weeks, and the notice must say the installment is payable within 30 days; unpaid amounts become delinquent and get a 10% penalty.

Unpaid installment amounts or interest become delinquent 30 days after the notice date, and a 10% დამატion is added and collected by the county treasurer.

When an installment is delinquent, the county treasurer must publish a notice within 10 days and repeat it weekly for two weeks, including specified parcel, owner, amount, interest, penalty, and sale details.

The county treasurer must sell each listed parcel at the time in the notice, unless the delinquent installment plus interest and penalty has already been paid in full. A bid cannot be accepted if it is less than the total due on the installment, interest, and penalty.

Property sold under this section must be sold for cash, but the treasurer may accept certain district bonds or interest coupons instead of cash.

If no one bids enough for a parcel at the sale, the county treasurer must buy it in and sell it to himself and successors as trustee for the district’s bond fund, for the delinquent installment plus interest and penalty.

The county treasurer must give each purchaser a certificate of sale and file a duplicate in the county recorder’s office.

A person interested in property sold under this chapter may redeem it within three years after the sale by paying the county treasurer the certificate purchase price plus 12% yearly interest.

If no redemption is made within three years, the county treasurer must, on demand and surrender of the purchase certificate, execute a deed to the purchaser or the purchaser’s heirs or assigns.

The deed must transfer the land to the grantee free of encumbrances, except for certain taxes and unpaid district assessments listed in the section.

A parcel that has been sold and conveyed to the district cannot later be sold by the county treasurer for delinquent installments.

A deed executed by a county treasurer under this chapter is prima facie evidence of the facts stated in it and of the grantee’s ownership of the described land.

The board must levy an amendatory assessment in certain cases involving an original assessment and omitted or invalid land entries.

If an assessment being amended was not made under Chapter 2, the board must cause an amendatory assessment to be made and follow the same procedure used for the original assessment.

The Legislature states that voluntary water transfers can improve water use efficiency, help with shortages, and require coordinated help from state agencies to protect other water rights holders.

When land is included in a district under the specified chapter, an assessment must be levied on that land.

The board must appoint commissioners to make the assessment.

An assessment must be made in the same way and with the same related effects as an original assessment under Chapter 2 of this part, and other assessment provisions in this division apply if they are applicable.

When an assessment is called, the board must determine the district’s total net revenue from generating electric power since the last assessment call.

County treasurers in affected counties must deduct a calculated share of net electric-energy revenue from certain land assessments, ignoring fractional cents.

If a district assessment looks excessive, the board may resolve to cancel all or part of the assessment or related interest.

The board must state what part of the assessment balance is to be canceled and set a meeting date to hear objections.

A copy of the resolution of intention must be published weekly for three successive weeks before the board’s appointed meeting time in a newspaper of general circulation in each affected county.

Objections must be written, verified, and filed with the secretary.

The board must hear evidence on written objections, and may cancel all or part of an assessment balance by resolution if it finds the balance is more than needed.

If a resolution to cancel is adopted, the county treasurer must attach a secretary-certified copy to the assessment roll.

When the resolution to cancel is attached to the assessment roll, the secretary must note on the assessment roll, for each assessed tract, the amount of assessment balance canceled for that tract.