§ 8850 After the board has held the hearings in each county pursuant to this …
§ 8851 The county treasurer shall indorse upon the assesssment list the date …
§ 8852 The assessment shall be paid to the respective county treasurers in …
§ 8853 At any time within 30 days after the assessment list has been filed …
§ 8854 The county treasurer shall issue his receipt and shall endorse the …
§ 8855 No interest shall be charged on any assessment paid in full within …
§ 8856 All assessments not paid in full within the period of 30 days shall …
§ 8857 The remaining portion not yet ordered paid by the board of the …
§ 8858 If any installment is unpaid at the expiration of 30 days from the …
§ 8859 When any installment is delinquent, a penalty of 10 per cent of the …
§ 8860 If any action is pending in any court to have the assessment on any …
§ 8861 From date of delinquency until time of delinquent sale, the unpaid …
§ 8862 When the installment is delinquent, the board, when it deems it …
§ 8863 The notice shall contain:(a) A description of the property …
§ 8864 The notice shall also state that each of the parcels will be sold at …

Terms Used In California Codes > Water Code > Division 5 > Part 4 > Chapter 5 > Article 6 - Collection and Delinquencies

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.