26125-26138

WATER CODE
SECTION 26125-26138




26125.  The place of the delinquent sale shall be at a point,
designated by the collector, within the district or at the district
office.


26126.  The time of the delinquent sale shall be not less than 21
nor more than 28 days from the date of the first publication of the
list of delinquencies or first republication as to property
republished.


26127.  The collector may postpone the day of the delinquent sale
from day to day, but the sale shall be made within three weeks from
the day fixed in the notice of the sale. If any sale is stayed by
legal proceedings, the time during which the sale is stayed shall not
be a part of the time limited for making the sale.




26128.  On the day fixed for the sale in the published notice or on
a subsequent day to which the collector may have postponed it the
collector shall sell to the district the whole amount of each parcel
of property separately assessed upon which the assessments remain
unpaid.



26129.  Thereupon the collector shall as to each parcel sold make an
entry "sold to the district" in the assessment book.



26130.  After the delinquent sale the collector shall make out in
duplicate and sign a certificate of sale for each parcel separately
assessed and sold, setting forth all of the following:
   (a) A description of the property sold.
   (b) The amount for which it was sold.
   (c) A statement that it was sold for a delinquent assessment.
   (d) When the purchaser will be entitled to a deed.



26131.  The certificate of sale may be in substantially the
following form, the blanks being filled to show the facts in each
case:
Certificate of Sale No. ______
___________ Irrigation District
I, the collector of ______ Irrigation District, certify that
on the ____ day of ____, 19__, after giving the required notice,
I sold to ______ Irrigation District, the purchaser, for the sum
of ______ dollars ($____) real property in the County of ______,
State of California, described as follows:
(Insert description.)
This land was assessed to ________.
This property was sold for a delinquent assessment levied on
it in the year ____ by the district, and the sale price was the
sum due and unpaid on the assessment and the penalties and costs.
The purchaser will be entitled to a deed to the property at
any time after five years from the date of the sale unless in
the meantime the property is redeemed.
Witness my hand and the seal of the district this ______ day
of ________, 19__.
(District Seal.) ___________________________________________
Collector of ______ Irrigation District



26132.  Of each of the duplicate certificates of sale one shall be
retained by the collector and the other shall be recorded in the
office of the county recorder of the county in which the property is
situated.


26133.  Notwithstanding any other provision of this part to the
contrary, in the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for
as provided in Division 1 (commencing with Section 101) of the
Revenue and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.


26135.  The secretary shall notify the collector of assignments of
certificates of sale.



26136.  When property is sold for assessments imposed on it as the
property of a particular person, no misnomer of the owner or supposed
owner or any other mistake relating to the ownership of it affects
the sale or renders it void or voidable.



26137.  Ten years after it became delinquent or one year after the
addition of this section, whichever is the later, any assessment
levied by a district shall be conclusively presumed to have been
paid, unless a sale for the nonpayment thereof was made prior to said
time and the collector of the district on request shall mark such
assessment conclusively presumed to have been paid.



26138.  Ten years after the issuance of a certificate of sale for
the nonpayment of a district assessment or one year after the
addition of this section, whichever is the later, it shall be
conclusively presumed that redemption was made from the sale, unless
prior to such time a deed was issued by the collector pursuant to the
certificate of sale and such deed was recorded in the office of the
recorder of the county in which the property described in the
certificate of sale was located.