Loading...
Upon the confirmation on the assessment the City Clerk shall transmit the diagram and assessment to the Board of Public Works; and, after the ordinance ordering the improvement is published, the said Board shall record such assessment and diagram in a suitable book to be kept in the Bureau of Engineering for that purpose, and append thereto its certificate of the date of the recording. Such record shall constitute the Assessment Roll and from the date of the recording all persons shall be deemed to have notice of its contents.
Immediately upon such recording the assessments shall be deemed to be levied, and the several amounts assessed shall be liens against the lots, pieces or parcels of land assessed, respectively. The lien shall be subordinate to all existing Special Assessment liens previously imposed upon the same property, but shall have priority over all Special Assessment liens which may thereafter be created against the property, and shall be paramount to all other liens except for state, county and municipal taxes. The lien shall continue until the assessment is paid or the property is sold and deeded to the purchaser or assignee as provided herein.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 105,581; 1st Para., Ord. No. 149,941*, Eff. 8-15-77.
If the City of Los Angeles, at any time prior to the confirmation of any assessment and diagram provided for herein, enters into an agreement with the County of Los Angeles pursuant to Section 51800 of the Government Code for the collection and enforcement by the County of Assessments levied pursuant to this chapter, then as to those real properties which appear on the last Equalized Tax Roll of the County of Los Angeles and that have been assessed for improvements for periods designed to end on June 30th of any year, said assessments shall be so collected and enforced, and notwithstanding any other provisions of this chapter it shall be sufficient for the notice of recording to state the fact and date of such recording by the Board of Public Works and that the several assessments so recorded shall be collected by and payable to the County Tax Collector along with the general taxes levied for City and County purposes and shall be subject to the same penalties and enforcement provisions relating to said general taxes; provided, however, that, if for any reason any of the several assessments may not be so collectible and enforceable along with general taxes against the properties, then the notice shall also state concerning those assessments the applicable requirements as to payment, delinquency and penalty as provided in Section 6.108.
Any assessment collectible by the County pursuant to such agreement which would be payable in installments if collected or enforced by the City shall also be payable to the County in like installments.
The City Engineer shall furnish to County officials each year, in accordance with the agreement, the necessary information regarding the amounts of assessments, or of installments if so payable, that are to be billed for and collected by the County during the tax-paying period.
All assessments levied under this chapter which are not collected or enforced pursuant to such contract with the County shall be subject to all other enforcement provisions of this chapter.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 116,761; 3rd Para., Ord. No. 149,941*, Eff. 8-15-77.
The Board of Public Works shall cause a Notice of Recording to be published by one insertion in a newspaper of general circulation, printed and published in the City of Los Angeles. Said notice shall state the fact of the recording of the assessment and diagram; the dates when the sums assessed became payable, and when they shall become delinquent; that payment of the assessments or installments thereof shall be made to the Bureau of Engineering prior to the delinquency dates therefor; and that a penalty of 10 per cent shall be added for delinquency for each such assessment or installment which is not so paid.
At or before the dates upon which the assessments or installments become payable the Board shall cause written bills or invoices specifying the amounts and dates for payment to be mailed to the owners of assessed properties, to their agents, as known to the City Engineer.
The failure to mail any bill or invoice or the failure of any person to receive the same shall not affect the validity of any assessment, lien, penalty, sale of other proceeding provided for in this chapter.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 108,312; Ord. No. 149,941*, Eff. 8-15-77; 2nd Para., Ord. No. 181,595, Eff. 4-10-11.
When the improvement is ordered for a period of two years or more the assessments therefor shall be paid to the Bureau of Engineering in two equal installments. The first such installment shall become payable upon the date specified therefor in the Notice of Recording, and shall become delinquent if not paid in full within 60 days after said date. The second such installment shall become payable one year after the date on which the first installment may be paid and shall become delinquent if not paid in full within one year after the delinquency date for payment of the first installment. Upon delinquency 10 per cent of the amount of any installment shall be added thereto.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 129,118; Ord. No. 149,941*, Eff. 8-15-77.
When the improvement is ordered for a period of less than two years each assessment therefor shall become payable to the Bureau of Engineering upon the date specified therefor in the Notice of Recording and shall become delinquent if not paid in full within 60 days after said date. Upon delinquency 10 per cent of the amount of any assessment shall be added thereto.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 105,581; Ord. No. 149,941*, Eff. 8-15-77.
If a remittance to cover a payment required herein to be made prior to a certain time, to avoid a penalty or sale for delinquency, is correctly addressed and sent through the United States mail it shall be treated, for such purposes, as if it had been received on the date and time shown by the post office cancellation mark stamped upon the envelope containing the remittance. Such a payment need not be accepted so as to relieve the assessed property from penalty or sale if the remittance is received more than 30 days after the time fixed for such payment.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 105,581.
Any person, showing evidence by presentation of a duly executed and recorded deed, purchase contract, final decree of court or other legal instrument that any property assessed hereunder is divided into lots or parcels of land the extent of which varies from that of the property, lots, or parcels of land as assessed, who is not the owner of the whole of such property as assessed, may apply to the Board of Public Works to have the assessment amended so that amounts proportioned to the benefits thereto, will be levied against each of such divided and separately owned lots or parcels of land.
The said Board shall grant the application and order the assessment and diagram to be amended accordingly; provided, however, that the entire property must still be subject to the assessment or an installment or a portion thereof, that any part of such property which has been sold for delinquency must be redeemed as provided herein, that the Board is satisfied with the evidence of the division of the property and that, in its opinion, the probability of collecting the full amount will not be impaired and the public interest will be served thereby.
The sum of the amended levies shall equal the total unpaid balance of the original assessment against property plus accrued penalties and costs thereon. The liens of the original levy shall continue as to the amended amounts and parcels, and each of such amended amounts shall be payable either in full or in installments the same as the original assessment or the sums making up the respective amended amounts.
SECTION HISTORY
Based on Ord. No. 75,000.
Amended by: Ord. No. 105,581.
Loading...