§ 4.95.170. Collection of assessments.

A.

After the filing of the diagram and assessment, the county auditor shall enter on the county assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.

B.

The assessments shall be collected at the same time and in the same manner as county taxes are collected, and all laws providing for the collection and enforcement of county taxes shall apply to the collection and enforcement of the assessments, except that assessments levied pursuant to Section 4.95.200 for which bonds are to be issued, may be paid within 30 days after the date the county auditor has entered the assessments on the county assessment roll, at which time the engineer shall make and file with the director of finance a complete list of all unpaid assessments in the manner required by Streets and Highways Code Section 8620.

C.

After collection by the county, the net amount of the assessments, after deduction of any compensation due to the county for collection, shall be paid to the director of finance.

(Ord. 6092 § 1 (part), 1985)