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HomeWater CodeDiv. 5Pt. 4Ch. 7Art. 3§ 8938 Supplementary Assessment Payment Plan

§ 8938 Supplementary Assessment Payment Plan

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

§ 8938 Supplementary Assessment Payment Plan

Key Takeaways

  • •If the board adds a new tax (called 'supplementary assessment number six'), they must cancel the old tax order.
  • •The new tax and the old tax can be paid in two payments each year.
  • •Each payment must be at least 3.5% of the total tax amount.

Example

Imagine you own a piece of land, and the government adds a new tax on it. Before, you had to pay the tax all at once, but now you can split it into two payments each year.

The government must cancel the old tax rule and let you pay the new tax in two parts each year. Each part must be at least 3.5% of the total tax.

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

Official Source
View on CA.gov

§ 8938 Supplementary Assessment Payment Plan

If a supplementary assessment number six is levied by the board, immediately upon the supplementary assessment number six becoming a lien upon the lands, the board shall rescind and cancel its then existing order and the board may order that thereafter the assessment number six and the supplementary assessment number six shall be paid in semiannual installments equal to not less than 31/2 per cent of the principal amount of the assessment for each installment. (Added by Stats. 1943, Ch. 369.)

Last verified: January 23, 2026

Key Terms

supplementary assessment number sixassessment number sixsemiannual installments31/2 per cent

Related Statutes

  • § 8937 Assessment Payment Installment Rules
  • § 8939 Assessment Installment Calculation Basis
  • § 8940 Board Installment Postponement Authority
  • § 8941 Drainage District Assessment Payment
  • § 11661 State Agency Contract Authority

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Water Code. Section 8938.
View Official Source