ARTICLE 2. Assessments [9831. - 9842.]

Cal. Public Resources Code - PRC 2.

in effect

Cal. Public Resources Code - PRC § 9831. Section 9831.

Any assessment levied pursuant to Section 9819 shall include both of the following sums: (a) An amount equal to interest on any deferred payments at a rate not exceeding 7 percent each year. (b) An amount equal to 10 percent more than all other sums to be raised by the assessment, in order to provide for anticipated delinquencies.

Cal. Public Resources Code - PRC § 9832. Section 9832.

The assessment may be made payable in not more than 10 annual installments.

Cal. Public Resources Code - PRC § 9833. Section 9833.

The directors, on or before the 15th day of August of each year, shall furnish the auditor and board of supervisors of each county in which any portion of the improvement lies a statement in writing of the amounts of the installments of the improvement district assessment, if any, due for the next ensuing fiscal year in respect of each parcel of real property within the improvement district.

Cal. Public Resources Code - PRC § 9834. Section 9834.

Each annual installment of the improvement district assessments shall be collected by county officers in the same manner and at the same times as county taxes.

Cal. Public Resources Code - PRC § 9835. Section 9835.

The provision of law relating to the collection of county taxes and the duties of county officers with respect thereto, insofar as they are applicable and not in conflict with this chapter, are hereby adopted and made a part of this chapter. Said officers are liable on their several official bonds for the faithful discharge of their duties under this chapter.

Cal. Public Resources Code - PRC § 9836. Section 9836.

The treasurers of each of the counties, other than the principal county, shall, not less than twice a year or upon order of the directors, settle with the directors and pay to the principal county all money belonging to the improvement district and in their possession.

Cal. Public Resources Code - PRC § 9837. Section 9837.

The assessment and each installment of it shall be and remain a lien on the real property in the improvement district in the same manner as and in addition to the annual assessment of the district.

Cal. Public Resources Code - PRC § 9838. Section 9838.

Upon a change or resubdivision of any parcel of real property in an improvement district, the directors upon their own initiative or upon a petition of the owner of the parcel so changed or resubdivided, may reapportion the improvement district assessment upon the parcel, and the order of reapportionment shall be recorded in the same manner as the order levying the original assessment.

Cal. Public Resources Code - PRC § 9839. Section 9839.

If the actual cost of the improvements is substantially less than the estimated cost the assessment may be reduced proportionately on each parcel by recomputing it based on actual costs with the percentage and interest provided for in Section 9831 added thereto. The reapportionment or a statement that the assessment on each parcel has been reduced by a designated percentage shall be recorded in the same manner as the order levying the original assessment. Installments of assessments levied on district-owned real property becoming due while the real property is still owned by the district shall be paid by the district. Conveyance of such real property into private ownership shall not release the lien thereon of the assessment and the unpaid installments of it.

Cal. Public Resources Code - PRC § 9840. Section 9840.

If the assessments levied upon real property in an improvement district are insufficient to pay the cost of improvements or the warrants issued for the improvements, a supplemental assessment shall be levied upon all of the real property in the improvement district sufficient to pay the cost or the warrants.

Cal. Public Resources Code - PRC § 9841. Section 9841.

The procedure followed in making the supplemental levy shall be substantially the same as for making the original levy, except that no petition is required.

Cal. Public Resources Code - PRC § 9842. Section 9842.

Whenever it is desired to do additional work or acquire additional property in or for an improvement district, upon the petition of two-thirds in number of the owners of real property in the improvement district, an additional assessment may be levied substantially in the same manner as the original assessment.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026