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HomeGovernment CodeDiv. 2Pt. 1Ch. 4Art. 13§ 53936 Special Assessment Tax Collection

§ 53936 Special Assessment Tax Collection

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 53936 Special Assessment Tax Collection

Key Takeaways

  • •If your property has a special fee (like for street repairs) and it's collected with your regular property taxes, it follows the same rules as your taxes.
  • •You pay this fee in the same way, at the same time, and in the same amounts as your regular taxes.
  • •If you don’t pay on time, you’ll get the same penalties and interest as with regular taxes.
  • •If you don’t pay for a long time, your property can be sold to pay off both the taxes and this special fee.

Example

Your city charges a special fee for fixing sidewalks, and this fee is added to your property tax bill.

You have to pay this fee the same way you pay your property taxes—same due dates, same number of payments, and same penalties if you’re late. If you don’t pay, the city can sell your home to cover both the taxes and the sidewalk fee.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 53936 Special Assessment Tax Collection

When, pursuant to any law, the installments of any fixed lien special assessment are collected on the roll on which the general taxes of the local agency which levied said assessment are collected, and are collected in the same manner, at the same time, in the same installments, and become payable at the same times, in the same proportionate amounts, bear the same penalties and interest after delinquency, and are subject to the same provisions for redemption or sale, as do general taxes of the local agency, the property affected may be sold for both taxes and the installment of principal and interest of the assessment collected therewith, or for said assessment installment, and the sale thereof shall extinguish said installment. (Added by Stats. 1963, Ch. 1465.)

Last verified: January 22, 2026

Key Terms

assessmentpropertylienportinstallmentredemption

Related Statutes

  • § 53935 Assessment Lien Priority Rules
  • § 53934 Assessment Lien Continuity
  • § 54718 Assessment Collection And Liens
  • § 53862 Local Agency Lien Acquisition
  • § 25828 County Service Cost Collection

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 53936.
View Official Source