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HomeHealth and Safety CodeDiv. 12Pt. 5Ch. 4Art. 3§ 14918 Special Assessment Tax Enforcement

§ 14918 Special Assessment Tax Enforcement

Health and Safety Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
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§ 14918 Special Assessment Tax Enforcement

Key Takeaways

  • •The rules for collecting county taxes also apply to special assessment taxes.
  • •If the county has a way to make sure people pay their regular taxes, they can use the same way for these special taxes.
  • •No new or different rules are needed for these special taxes.

Example

If your county sends you a bill for regular property taxes and you don’t pay, they can take money from your paycheck or put a lien on your house.

The same thing can happen if you don’t pay a special tax, like one for a new sidewalk in your neighborhood. The county can use the same methods to make sure you pay.

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

Official Source
View on CA.gov

§ 14918 Special Assessment Tax Enforcement

All laws applicable to the levy, collection and enforcement of county taxes are applicable to such special assessment taxes. (Enacted by Stats. 1939, Ch. 60.)

Last verified: January 23, 2026

Key Terms

enforcementassessmentcollection

Related Statutes

  • § 14919 County Special Assessment Billing
  • § 101340 Special Assessment Tax Rules
  • § 101345 Fee Collection Certificate Recording
  • § 116365 Primary Drinking Water Standards
  • § 14915 Assessment Roll Entry

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Health and Safety Code. Section 14918.
View Official Source