18160-18169

STREETS AND HIGHWAYS CODE
SECTION 18160-18169




18160.  The procedure in this chapter shall be an alternative
procedure for levying and collecting assessments, and the city
council may by resolution determine, in its discretion, that this
procedure shall be followed. Such determination may be made, with
respect to the procedures governing the organization of the district,
at the time when the city council shall order the making and filing
of a report as provided in Section 18040. Such determination may be
made in any succeeding year during the period of time for which the
improvement is ordered to be continued, at least 60 days prior to the
making of the general tax levy for city purposes.




18161.  In the event that the city council shall determine to follow
the procedure provided in this chapter with respect to the
organization of the district, the report shall omit the diagram and
proposed assessment referred to in subdivisions (c) and (d) of
Section 18041, but the plans and specifications referred to in
subdivision (a) of Section 18041 shall include or be accompanied by a
map or plat of the district, showing the lands, including all zones
thereof, if any, to be benefited by the proposed improvement and to
be assessed to pay the expenses thereof.



18162.  In the event that the city council shall determine to follow
the procedure provided in this chapter with respect to the
organization of the district, the resolution ordering the proposed
improvement as contemplated by Section 18075 shall:
   (a) Describe, in writing or by reference to the map or plat
referred to in Section 18161 with any modifications required by the
city council, the boundaries of the district, and of any zone
included therein, as they may be finally established, and designate
the district and each zone therein by name, number or other
distinctive method;
   (b) State the period of time for which the proposed improvement
shall continue and, in the event the maintenance and servicing is to
be furnished by the city, the dates of commencement and ending of
such period;
   (c) Describe briefly the proposed improvement, stating its
estimated cost for the first year, and order the proposed improvement
to be made;
   (d) Specify what portions of the estimated cost for the first year
shall be borne by the city and the district respectively, if less
than the entire cost is to be borne by the district, and designate
the fund to be charged with such cost;
   (e) Specify what proportion of the estimated cost for the first
year to be borne by the district shall be borne by each zone therein;
   (f) Order that portion of the estimated cost proposed to be borne
by the district, and by each zone therein, to be paid by special
assessment taxes levied upon all the lands, exclusive of
improvements, within the district and any zone therein.



18163.  A certified copy of the resolution ordering the proposed
improvement and the map or plat of the district referred to in
Section 18161 shall be filed with each assessor whose roll is used
for the levy, and with the State Board of Equalization. Compliance
with this section shall be sufficient to meet the requirements of
Chapter 8 (commencing with Section 54900), Part 1, Division 2, Title
5, of the Government Code. The map or plat shall show the precise
location of the boundaries of the district and any zones thereof, and
shall contain such information and data necessary to locate and
retrace any and all such boundary lines, or shall be accompanied by a
statement setting forth a legal description of such boundaries.
Thereafter the assessor in making up the city assessment roll shall
segregate the property included within the district on the assessment
roll under the district designation contained in the resolution.



18164.  Each year during the period of time for which the
improvement is to continue, and not less than 30 days prior to the
making of the general tax levy for city purposes, the board,
commission, officer or person designated pursuant to the provisions
of Section 18040 shall furnish to the city council an estimate of the
costs of the improvement for the next year. For the first year, the
estimate of the cost of the improvement set forth in the resolution
ordering the improvement shall be used.



18165.  The city council shall, at the time of making the next
general tax levy and in the manner provided for the general tax levy,
levy a special assessment tax upon all lands, and may at such time
and in such manner levy a special assessment upon all improvements,
within the district, and within any zone therein, which will be
sufficient to raise that portion of the estimated cost of the
improvement for the next year which is to be borne by the district.
   The city council shall state in its levy whether the special
assessment is upon all land within the district or upon all land and
all improvements within the district.


18166.  Each year, at the time of making the special assessment tax
levy, the city council shall appropriate from the fund designated in
the resolution ordering the improvement or from any other available
fund a sum sufficient to pay that portion of the total cost of the
improvement which is to be paid by the city.


18167.  The city council may also transfer from the general fund of
the city to the fund of the district sufficient money to pay all or
any part of the percentage of the yearly cost of the improvement
which is to be paid from funds raised from the district. The amount
of money so transferred shall be deemed a loan to the district fund
and shall be repaid to the general fund from the first money
thereafter coming into the district fund from taxes levied upon lands
within the district.



18168.  The special assessment tax shall be levied, computed,
entered, collected and enforced at the same time, in the same manner,
by the same persons and with the same penalties as other taxes for
city purposes and when collected shall be paid into the city treasury
to the credit of the fund of the district and shall, subject to the
provisions of Sections 18092 and 18092.1, which shall be applicable
to the procedure provided by this chapter, be used only for the
payment of the expenses of the district.



18169.  If for any reason there is a deficiency in the funds derived
from the assessment for any improvement, including all incidental
expenses thereof, the city council may meet such deficiency by an
appropriation out of the general fund of the city.