26600-26606

WATER CODE
SECTION 26600-26606




26600.  The procedure provided by this chapter shall be optional
with any district electing as herein provided to proceed hereinunder
and shall be an alternate procedure to that set forth in Chapters 1
to 7, inclusive, of this part.


26601.  At its option, the board of directors of a district may
adopt a resolution declaring its intention to dispense with either
the office of assessor or both the offices of assessor and collector
of the district, and to transfer the duties of either the assessor or
of both such officers to the assessor or to the assessor and tax
collector of the county or counties in which the lands within such
districts are located. Such resolution shall specify whether, under
the proposed procedure, lands subject to sale for unpaid assessments
shall be sold to the district or be declared tax-defaulted for
nonpayment of the taxes.


26601.1.  (a) At its option, the board of directors of the Madera
Irrigation District may adopt a resolution declaring its intention to
dispense with either the office of the assessor or the office of the
collector of the district. Such resolution shall specify either or
both of the following:
   (1) The county assessor is to assess all lands in the district in
accordance with Section 401 of the Revenue and Taxation Code as of
12:01 a.m. on the first day of March of that year, and the assessor
is to deliver a roll of all such assessments to the clerk of the
district.
   (2) The county collector is to collect the district's annual
assessment levy in the manner prescribed in Article 3 (commencing
with Section 26650) of this chapter.
   (b) Such resolution shall specify whether, under the proposed
procedure, lands subject to sale for unpaid assessments shall be sold
to the district or sold to the state.



26602.  Certified copies of such resolution shall be served on the
clerk of the board of supervisors and on the auditor, assessor and
collector of the county or counties in which the lands within the
district are located and shall be filed with the State Board of
Equalization.



26603.  Within 30 days of the receipt of such resolution, the board
of supervisors shall adopt a resolution advising the district of the
charges to be made for the services to be performed by the county. If
the board of directors elects to accept the terms offered by the
county, it shall adopt a resolution reciting its acceptance,
dispensing with the office of district assessor or with both the
offices of district assessor and district collector, and transferring
their duties to the assessor or to the assessor and tax collector of
the county or counties in which the lands within the district are
located. Such resolution shall specify whether, under the agreed upon
procedure, lands subject to sale for unpaid assessments shall be
sold to the district or be declared tax-defaulted for the nonpayment
of those assessments.



26604.  The acceptance of the county's terms by the district as
evidenced by the board's resolution shall constitute a contract
between the county and the district which shall become effective on
the last Friday of December next following its adoption and which
shall continue for a term of four years from its effective date. The
contract shall be automatically renewed for successive four-year
terms unless terminated by either the district or the county by the
adoption of a resolution and its service on either the clerk of the
board of supervisors by the district, or on the secretary of the
district by the county, at least 90 days prior to the expiration of
the then current term of the contract.



26604.5.  The district shall comply with the provisions of Chapter 8
(commencing with Section 54900) of Part 1, Division 2, Title 5 of
the Government Code. The statement and map or plat shall also set
forth the boundaries of any portion of the district in which a rate
of taxation is to be levied which is different from the rate to be
levied in any other portion of the district.



26604.6.  The board of supervisors may require in the contract that
upon the effective date of the contract, the district officers shall
continue to perform all the duties relative to the collection of
district assessments, including delinquent assessments, levied prior
to the effective date of the contract, the enforcement of their
payment, and the sale of property for nonpayment and redemption from
sale pursuant to the laws in force in the district at such effective
date.


26605.  Upon termination of the contract, the board of directors of
the district shall appoint an assessor, or both an assessor and
collector, who shall serve until the election of their successor at
the next general district election.


26606.  After termination of the contract, the county officers shall
continue with the collection of district assessments on the county
rolls and with the redemption or deeding of property subject to
delinquent district assessments on county rolls until all such
assessments have been collected or all such property has been either
redeemed or tax-defaulted for unpaid assessments.