Statute · California Streets and Highways Code
Cal. Sts. & High. Code § 18096 — Levying and Collecting the Assessment
Cal. Sts. & High. Code § 18096
- Type
- Statute
- Source
- California Streets and Highways Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Upon the receipt of the diagram and assessment or a certified copy thereof, the tax collector shall record them in a suitable book to be kept for that purpose, and append thereto his certificate of the date of such recording. Such record shall be the assessment roll. From the date of such…
Citator
Cal. Sts. & High. Code § 18096 — Levying and Collecting the Assessment is in force in the current edition of the Code, and nothing recorded condemns it.
Upon the receipt of the diagram and assessment or a certified copy thereof, the tax collector shall record them in a suitable book to be kept for that purpose, and append thereto his certificate of the date of such recording. Such record shall be the assessment roll. From the date of such recording all persons shall be deemed to have notice of the contents of such assessment roll. Immediately upon such recording, the several assessments contained in such assessment roll shall become due and payable, and each of such assessments shall be a lien upon the land against which it is made, and shall only be discharged by payment of the assessment or by redemption of the land after sale for delinquency.