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HomeWater CodeDiv. 5Pt. 4Ch. 5Art. 6§ 8860 Assessment Review Delinquency Rules

§ 8860 Assessment Review Delinquency Rules

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

§ 8860 Assessment Review Delinquency Rules

Key Takeaways

  • •If you're fighting in court about how much tax you owe on your land, the tax might still be due later.
  • •Even if you're waiting for a judge to decide, the tax could become late 30 days after the judge makes a final decision.
  • •The tax board gets to decide if they'll make you pay the tax after the court case is over.

Example

You own a piece of land, and you think the tax on it is too high. You take the tax board to court to try to lower the tax.

If the judge says you still have to pay some tax, the tax board can make you pay it 30 days after the judge's decision. Even if you were fighting it, you might still have to pay.

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

Official Source
View on CA.gov

§ 8860 Assessment Review Delinquency Rules

If any action is pending in any court to have the assessment on any tract of land reviewed, modified or annulled, pursuant to the provisions of this chapter, the assessment, if not annulled in the action, may, in the discretion of the board, become delinquent 30 days after any judgment rendered in the action has become final. (Added by Stats. 1943, Ch. 369.)

Last verified: January 23, 2026

Key Terms

assessmentdelinquentjudgmentannulled

Related Statutes

  • § 8795 Land Assessment Reapportionment
  • § 8852 Assessment Payment Schedule
  • § 8855 Assessment Payment Interest Waiver
  • § 8857 Voluntary Assessment Payment
  • § 8858 Delinquent Installment Penalties

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Water Code. Section 8860.
View Official Source